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REGISTERED NUMBER: SC371388 (Scotland)













Unaudited Financial Statements

for the Year Ended 30 April 2024

for

H B A C (SCOTLAND) LIMITED

H B A C (SCOTLAND) LIMITED (REGISTERED NUMBER: SC371388)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


H B A C (SCOTLAND) LIMITED

Company Information
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: Mrs A Capaldi





REGISTERED OFFICE: 6th Floor, Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC371388 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

H B A C (SCOTLAND) LIMITED (REGISTERED NUMBER: SC371388)

Balance Sheet
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,779 6,031

CURRENT ASSETS
Stocks 688 775
Debtors 5 15,039 14,802
Cash at bank and in hand 11,344 6,376
27,071 21,953
CREDITORS
Amounts falling due within one year 6 12,421 12,699
NET CURRENT ASSETS 14,650 9,254
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,429

15,285

CREDITORS
Amounts falling due after more than one
year

7

2,600

5,000
NET ASSETS 16,829 10,285

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 16,828 10,284
SHAREHOLDERS' FUNDS 16,829 10,285

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

H B A C (SCOTLAND) LIMITED (REGISTERED NUMBER: SC371388)

Balance Sheet - continued
30 APRIL 2024


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 19 November 2024 and were signed by:





Mrs A Capaldi - Director


H B A C (SCOTLAND) LIMITED (REGISTERED NUMBER: SC371388)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

H B A C (Scotland) Limited is a private company, limited by shares , registered in Scotland. 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.
Plant and machinery - 25% on a reducing balance basis
Fixtures and fittings - 25% on a reducing balance basis
Computer equipment - 33% on a straight line basis

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

H B A C (SCOTLAND) LIMITED (REGISTERED NUMBER: SC371388)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 4,751 7,479 7,084 19,314
Additions 188 - 379 567
At 30 April 2024 4,939 7,479 7,463 19,881
DEPRECIATION
At 1 May 2023 3,628 4,870 4,785 13,283
Charge for year 283 652 884 1,819
At 30 April 2024 3,911 5,522 5,669 15,102
NET BOOK VALUE
At 30 April 2024 1,028 1,957 1,794 4,779
At 30 April 2023 1,123 2,609 2,299 6,031

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 15,039 14,802

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 2,400 2,400
Taxation and social security 8,305 7,635
Other creditors 1,716 2,664
12,421 12,699

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 2,600 5,000