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Company Registration No. 11045245 (England and Wales)
HKM GROUP LTD Unaudited accounts for the year ended 31 January 2024
HKM GROUP LTD Unaudited accounts Contents
Page
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HKM GROUP LTD Company Information for the year ended 31 January 2024
Directors
Haroon Muhmood Khalid Muhmood
Company Number
11045245 (England and Wales)
Registered Office
43 Clare Road CARDIFF CF11 6QP WALES
Accountants
Numera Accountancy Ltd Certified Public Accountants 39 Clive Street CARDIFF CF11 7HJ
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HKM GROUP LTD Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,014 
29,352 
Investment property
602,076 
602,076 
624,090 
631,428 
Current assets
Debtors
156,826 
62,702 
Cash at bank and in hand
28 
353 
156,854 
63,055 
Creditors: amounts falling due within one year
(39,585)
(46,052)
Net current assets
117,269 
17,003 
Total assets less current liabilities
741,359 
648,431 
Creditors: amounts falling due after more than one year
(672,298)
(684,485)
Net assets/(liabilities)
69,061 
(36,054)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
68,961 
(36,154)
Shareholders' funds
69,061 
(36,054)
For the year ending 31 January 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 31 December 2024 and were signed on its behalf by
Haroon Muhmood Director Company Registration No. 11045245
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HKM GROUP LTD Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
HKM GROUP LTD is a private company, limited by shares, registered in England and Wales, registration number 11045245. The registered office is 43 Clare Road, CARDIFF, CF11 6QP, WALES.
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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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
25%
Fixtures & fittings
25%
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HKM GROUP LTD Notes to the Accounts for the year ended 31 January 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
17,679 
66,208 
83,887 
At 31 January 2024
17,679 
66,208 
83,887 
Depreciation
At 1 February 2023
12,067 
42,468 
54,535 
Charge for the year
1,403 
5,935 
7,338 
At 31 January 2024
13,470 
48,403 
61,873 
Net book value
At 31 January 2024
4,209 
17,805 
22,014 
At 31 January 2023
5,612 
23,740 
29,352 
5
Investment property
2024 
£ 
Fair value at 1 February 2023
602,076 
At 31 January 2024
602,076 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
140,294 
54,294 
Other debtors
16,532 
8,408 
156,826 
62,702 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
25,451 
40,637 
Trade creditors
1,940 
4,240 
Taxes and social security
10,854 
- 
Accruals
1,340 
1,175 
39,585 
46,052 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
181,100 
194,274 
Other creditors
305,146 
- 
Loans from directors
186,052 
490,211 
672,298 
684,485 
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HKM GROUP LTD Notes to the Accounts for the year ended 31 January 2024
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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