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REGISTERED NUMBER: 08798426 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

HPM SERVICE LTD.

HPM SERVICE LTD. (REGISTERED NUMBER: 08798426)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HPM SERVICE LTD.

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTOR: P Prochazka





SECRETARY: Form Online Limited





REGISTERED OFFICE: Enterprise House
2 Pass Street
Oldham
Manchester
OL9 6HZ





REGISTERED NUMBER: 08798426 (England and Wales)





ACCOUNTANTS: BP & Co Chartered Accountants
Enterprise House
2 Pass Street
Oldham
Lancashire
OL9 6HZ

HPM SERVICE LTD. (REGISTERED NUMBER: 08798426)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 30,895 45,662
Investment property 5 119,942 119,942
150,837 165,604

CURRENT ASSETS
Debtors 6 (24,033 ) (34,264 )
Cash at bank and in hand 57,830 47,675
33,797 13,411
CREDITORS
Amounts falling due within one year 7 (73,332 ) (72,828 )
NET CURRENT LIABILITIES (39,535 ) (59,417 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

111,302

106,187

CREDITORS
Amounts falling due after more than one
year

8

22,555

22,555
NET ASSETS 133,857 128,742

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 133,855 128,740
SHAREHOLDERS' FUNDS 133,857 128,742

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

HPM SERVICE LTD. (REGISTERED NUMBER: 08798426)

BALANCE SHEET - continued
31 December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2024 and were signed by:





P Prochazka - Director


HPM SERVICE LTD. (REGISTERED NUMBER: 08798426)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Hpm Service Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

HPM SERVICE LTD. (REGISTERED NUMBER: 08798426)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 24,966 117,477 142,443
DEPRECIATION
At 1 January 2023 - 96,781 96,781
Charge for year - 14,767 14,767
At 31 December 2023 - 111,548 111,548
NET BOOK VALUE
At 31 December 2023 24,966 5,929 30,895
At 31 December 2022 24,966 20,696 45,662

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2023
and 31 December 2023 119,942
NET BOOK VALUE
At 31 December 2023 119,942
At 31 December 2022 119,942

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 95,909 85,678
Other debtors (119,942 ) (119,942 )
(24,033 ) (34,264 )

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 11,860 2,566
Taxation and social security (413 ) 8,971
Other creditors 61,885 61,291
73,332 72,828

HPM SERVICE LTD. (REGISTERED NUMBER: 08798426)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors (22,555 ) (22,555 )