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Company Registration No. 12614110 (England and Wales)
Hector Diaz Limited Unaudited accounts for the year ended 31 May 2023
Hector Diaz Limited Unaudited accounts Contents
Page
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Hector Diaz Limited Company Information for the year ended 31 May 2023
Director
Maria Dudyova
Company Number
12614110 (England and Wales)
Registered Office
Piccadilly Business Centre Aldow Enterprise Park, Manchester Lancashire M12 6AE England
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Hector Diaz Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
15,400 
17,600 
Tangible assets
12,650 
14,456 
28,050 
32,056 
Current assets
Inventories
15,391 
12,147 
Debtors
20,319 
11,765 
Cash at bank and in hand
8,941 
6,263 
44,651 
30,175 
Creditors: amounts falling due within one year
(137,335)
(137,826)
Net current liabilities
(92,684)
(107,651)
Net liabilities
(64,634)
(75,595)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(64,635)
(75,596)
Shareholders' funds
(64,634)
(75,595)
For the year ending 31 May 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 1 June 2023 and were signed on its behalf by
Maria Dudyova Director Company Registration No. 12614110
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Hector Diaz Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Hector Diaz Limited is a private company, limited by shares, registered in England and Wales, registration number 12614110. The registered office is Piccadilly Business Centre, Aldow Enterprise Park,, Manchester, Lancashire, M12 6AE, England.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 June 2022
22,000 
At 31 May 2023
22,000 
Amortisation
At 1 June 2022
4,400 
Charge for the year
2,200 
At 31 May 2023
6,600 
Net book value
At 31 May 2023
15,400 
At 31 May 2022
17,600 
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Hector Diaz Limited Notes to the Accounts for the year ended 31 May 2023
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2022
18,068 
At 31 May 2023
18,068 
Depreciation
At 1 June 2022
3,612 
Charge for the year
1,806 
At 31 May 2023
5,418 
Net book value
At 31 May 2023
12,650 
At 31 May 2022
14,456 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
20,319 
11,765 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
18,645 
18,527 
Trade creditors
67,932 
67,861 
Taxes and social security
14,850 
14,968 
Loans from directors
12,925 
13,487 
Accruals
22,983 
22,983 
137,335 
137,826 
8
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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