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REGISTERED NUMBER: 03147945 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th April 2024

for

HTDL LTD

HTDL LTD (REGISTERED NUMBER: 03147945)

Contents of the Financial Statements
for the Year Ended 30th April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HTDL LTD

Company Information
for the Year Ended 30th April 2024







DIRECTORS: Mrs E J Thornley
Mr A Thornley





REGISTERED OFFICE: 6 Ardent Court
William James Way
Henley In Arden
Wariwckshire
B95 5GF





REGISTERED NUMBER: 03147945 (England and Wales)





ACCOUNTANTS: Hayward Wright Ltd
4 Clews Road
Redditch
Worcestershire
B98 7ST

HTDL LTD (REGISTERED NUMBER: 03147945)

Balance Sheet
30th April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 35,856 20,799

CURRENT ASSETS
Stocks 5 2,000 2,000
Debtors 6 377,149 369,532
Cash at bank 28,169 11,474
407,318 383,006
CREDITORS
Amounts falling due within one year 7 179,152 126,223
NET CURRENT ASSETS 228,166 256,783
TOTAL ASSETS LESS CURRENT LIABILITIES 264,022 277,582

CREDITORS
Amounts falling due after more than one
year

8

(31,535

)

(21,000

)

PROVISIONS FOR LIABILITIES 10 (6,813 ) (3,952 )
NET ASSETS 225,674 252,630

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 225,574 252,530
SHAREHOLDERS' FUNDS 225,674 252,630

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

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

The directors acknowledge their 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.

HTDL LTD (REGISTERED NUMBER: 03147945)

Balance Sheet - continued
30th 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th January 2025 and were signed on its behalf by:





Mr A Thornley - Director


HTDL LTD (REGISTERED NUMBER: 03147945)

Notes to the Financial Statements
for the Year Ended 30th April 2024


1. STATUTORY INFORMATION

Htdl 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.
Improvements to property - 10% on cost
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

HTDL LTD (REGISTERED NUMBER: 03147945)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024


2. ACCOUNTING POLICIES - continued

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 year was 10 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1st May 2023 38,601 - 147,133 180,792 366,526
Additions - 26,910 3,171 3,340 33,421
At 30th April 2024 38,601 26,910 150,304 184,132 399,947
DEPRECIATION
At 1st May 2023 37,126 - 136,336 172,265 345,727
Charge for year 369 6,728 2,972 8,295 18,364
At 30th April 2024 37,495 6,728 139,308 180,560 364,091
NET BOOK VALUE
At 30th April 2024 1,106 20,182 10,996 3,572 35,856
At 30th April 2023 1,475 - 10,797 8,527 20,799

5. STOCKS
2024 2023
£    £   
Work-in-progress 2,000 2,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 134,890 162,113
Other debtors 241,635 206,887
Prepayments 624 532
377,149 369,532

HTDL LTD (REGISTERED NUMBER: 03147945)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 9) 10,121 10,689
Hire purchase contracts 6,510 -
Trade creditors (3,254 ) (42,343 )
Tax (271 ) (6,509 )
Social security and other taxes 5,414 8,030
VAT 42,431 37,195
Other creditors 116,584 118,469
Net wages - (40 )
Directors' loan accounts 1,617 732
179,152 126,223

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 9) 10,920 21,000
Hire purchase contracts 20,615 -
31,535 21,000

9. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 41 609
Bank loans 10,080 10,080
10,121 10,689

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,080 10,080

Amounts falling due between two and five years:
Bank loans - 2-5 years 840 10,920

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 6,813 3,952

HTDL LTD (REGISTERED NUMBER: 03147945)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024


10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st May 2023 3,952
Provided during year 2,861
Balance at 30th April 2024 6,813

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100