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REGISTERED NUMBER: 14641191 (England and Wales)















Unaudited Financial Statements

for the Period 6 February 2023 to 30 June 2024

for

HD Operations Ltd

HD Operations Ltd (Registered number: 14641191)






Contents of the Financial Statements
for the Period 6 February 2023 to 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HD Operations Ltd

Company Information
for the Period 6 February 2023 to 30 June 2024







DIRECTOR: A R Bailey





REGISTERED OFFICE: Pemberley Alton House Hotel
Normandy Street
Alton
Hampshire
GU34 1DW





REGISTERED NUMBER: 14641191 (England and Wales)





ACCOUNTANTS: Styles & Associates Limited
Berkeley House
Amery Street
Alton
Hampshire
GU34 1HN

HD Operations Ltd (Registered number: 14641191)

Balance Sheet
30 June 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 7,211

CURRENT ASSETS
Stocks 22,034
Debtors 5 221,748
Cash at bank and in hand 453,920
697,702
CREDITORS
Amounts falling due within one year 6 470,560
NET CURRENT ASSETS 227,142
TOTAL ASSETS LESS CURRENT
LIABILITIES

234,353

PROVISIONS FOR LIABILITIES 1,803
NET ASSETS 232,550

CAPITAL AND RESERVES
Called up share capital 7 1
Retained earnings 232,549
SHAREHOLDERS' FUNDS 232,550

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 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.

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 16 December 2024 and were signed by:



A R Bailey - Director


HD Operations Ltd (Registered number: 14641191)

Notes to the Financial Statements
for the Period 6 February 2023 to 30 June 2024

1. STATUTORY INFORMATION

HD Operations 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.

The presentation currency of the financial statements is the Pound Sterling (£).


Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

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.

Significant judgements and estimates
In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

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 - 20% on reducing balance
Computer equipment - 20% on reducing balance

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 period 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.


HD Operations Ltd (Registered number: 14641191)

Notes to the Financial Statements - continued
for the Period 6 February 2023 to 30 June 2024

2. ACCOUNTING POLICIES - continued
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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 51 .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
Additions 4,957 3,339 8,296
At 30 June 2024 4,957 3,339 8,296
DEPRECIATION
Charge for period 529 556 1,085
At 30 June 2024 529 556 1,085
NET BOOK VALUE
At 30 June 2024 4,428 2,783 7,211

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 22,777
Other debtors 198,971
221,748

HD Operations Ltd (Registered number: 14641191)

Notes to the Financial Statements - continued
for the Period 6 February 2023 to 30 June 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 668
Trade creditors 87,066
Taxation and social security 201,636
Other creditors 181,190
470,560

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
1 Ordinary £1 1

1 Ordinary share of £1 was issued during the period for cash of £ 1 .

8. ULTIMATE CONTROLLING PARTY

The controlling party is A R Bailey.