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Company Registration No. 09347335 (England and Wales)
HDD CONSULTING & SUPERVISION LIMITED Unaudited accounts for the year ended 31 December 2023
HDD CONSULTING & SUPERVISION LIMITED Unaudited accounts Contents
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HDD CONSULTING & SUPERVISION LIMITED Company Information for the year ended 31 December 2023
Director
Richard Mark Barnes
Company Number
09347335 (England and Wales)
Registered Office
125 Moorland Avenue Lincoln Lincolnshire LN6 7NH
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA Templar Accounting & Business Support Services Limited (Incorp: Blake and Co ) 112 - 113 High Street, Lincoln, Lincolnshire LN5 7PY
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HDD CONSULTING & SUPERVISION LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,648 
20,533 
Current assets
Cash at bank and in hand
41,522 
9,654 
Creditors: amounts falling due within one year
(37,596)
(800)
Net current assets
3,926 
8,854 
Total assets less current liabilities
19,574 
29,387 
Creditors: amounts falling due after more than one year
(9,411)
(19,983)
Provisions for liabilities
Deferred tax
(9,288)
(9,288)
Net assets
875 
116 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
873 
114 
Shareholders' funds
875 
116 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 February 2024 and were signed on its behalf by
Richard Mark Barnes Director Company Registration No. 09347335
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HDD CONSULTING & SUPERVISION LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
HDD CONSULTING & SUPERVISION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09347335. The registered office is 125 Moorland Avenue, Lincoln, Lincolnshire, LN6 7NH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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HDD CONSULTING & SUPERVISION LIMITED Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2023
2,681 
32,309 
6,166 
694 
41,850 
Additions
- 
- 
- 
331 
331 
At 31 December 2023
2,681 
32,309 
6,166 
1,025 
42,181 
Depreciation
At 1 January 2023
2,203 
14,135 
4,702 
277 
21,317 
Charge for the year
120 
4,543 
366 
187 
5,216 
At 31 December 2023
2,323 
18,678 
5,068 
464 
26,533 
Net book value
At 31 December 2023
358 
13,631 
1,098 
561 
15,648 
At 31 December 2022
478 
18,174 
1,464 
417 
20,533 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
6,750 
6,750 
VAT
7,750 
5,438 
Taxes and social security
20,026 
3,575 
Other creditors
2,192 
- 
Loans from directors
218 
(15,623)
Accruals
660 
660 
37,596 
800 
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
9,411 
19,983 
Bounce Back Loan repayable over a 5 year term. Yr 2. £6,750 Yr 3. £6,750 Yr 4. £6,750 Yr 5. £3,049
The proposed dividend has been written back to reserves to strengthen the company position.
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Capital commitments
2023 
2022 
£ 
£ 
No capital commitments have been made.
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HDD CONSULTING & SUPERVISION LIMITED Notes to the Accounts for the year ended 31 December 2023
10
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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