1 January 2024 v2025.1.0 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwaretruetruetruetrueNo description of principal activityfalsexbrli:purexbrli:sharesiso4217:GBP124454642024-01-012024-12-31124454642024-12-31124454642023-12-3112445464core:WithinOneYear2024-12-3112445464core:WithinOneYear2023-12-3112445464core:ShareCapital2024-12-3112445464core:ShareCapital2023-12-3112445464core:RetainedEarningsAccumulatedLosses2024-12-3112445464core:RetainedEarningsAccumulatedLosses2023-12-3112445464bus:Director12024-01-012024-12-3112445464core:PlantMachinery2024-12-3112445464core:PlantMachinery2023-12-311244546412024-01-012024-12-3112445464countries:EnglandWales2024-01-012024-12-3112445464bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3112445464bus:PrivateLimitedCompanyLtd2024-01-012024-12-3112445464bus:SmallEntities2024-01-012024-12-3112445464bus:FullAccounts2024-01-012024-12-31
Company registration number:
12445464
Hvt Ltd
Unaudited Filleted Financial Statements for the year ended
31 December 2024
Hvt Ltd
Statement of Financial Position
31 December 2024
20242023
Note££
Fixed assets    
Tangible assets 4
478
 
478
 
Current assets    
Debtors 5
4,500
 
4,500
 
Cash at bank and in hand
757
 
757
 
5,257
 
5,257
 
Creditors: amounts falling due within one year 6
(714
)
(714
)
Net current assets
4,543
 
4,543
 
Total assets less current liabilities 5,021   5,021  
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
4,921
 
4,921
 
Shareholders funds
5,021
 
5,021
 
The company did not trade during the current year or comparative year and has not made either a profit or a loss.
For the year ending
31 December 2024
, the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
These
financial statements
were approved by the board of directors and authorised for issue on
13 January 2025
, and are signed on behalf of the board by:
H Eichhoebl
Director
Company registration number:
12445464
Hvt Ltd
Notes to the Financial Statements
Year ended
31 December 2024

1 General information

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Income Statement

The company is dormant as defined in section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or comparative year and therefore no income statement is presented within these financial statements.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

4 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 January 2024
and
31 December 2024
1,228
 
Depreciation  
At
1 January 2024
and
31 December 2024
750
 
Carrying amount  
At
31 December 2024
478
 
At 31 December 2023
478
 

5 Debtors

20242023
££
Trade debtors
4,500
 
4,500
 

6 Creditors: amounts falling due within one year

20242023
££
Taxation and social security
549
 
549
 
Other creditors
165
 
165
 
714
 
714