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Registered Number: 10729687
England and Wales

 

 

 

HBCOMPU LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
 
 
Notes
 
2024
£
Fixed assets    
Tangible fixed assets 3 1,697 
1,697 
Current assets    
Stocks 1,500 
Debtors (14,168)
Cash at bank and in hand 8,797 
(3,871)
Creditors: amount falling due within one year 4,845 
Net current assets 974 
 
Total assets less current liabilities 2,671 
Net assets 2,671 
 

Capital and reserves
   
Called up share capital 100 
Profit and loss account 2,571 
Shareholders' funds 2,671 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 January 2025 and were signed by:


-------------------------------
Houssem BENHADJ DJILALI
Director
1
Statutory information
HBCompu Ltd  is a private company, limited by shares, registered in England & Wales, registration number 10729687.. The registered office is 3rd Floor 86-90 Paul Street, London, England, EC2A 4NE.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Compliance with accounting standards
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The Triennial review 2017 amendments to the standard have been early adopted.
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the pervious 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.



Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Tangible fixed assets
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write of the assets over the estimated useful ives:
    
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1.
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 May 2023 1,425    2,638    4,063 
Additions    
Disposals    
At 30 April 2024 1,425    2,638    4,063 
Depreciation
At 01 May 2023 794    1,383    2,177 
Charge for year 63    126    189 
On disposals    
At 30 April 2024 857    1,509    2,366 
Net book values
Closing balance as at 30 April 2024 568    1,129    1,697 
Opening balance as at 01 May 2023 631    1,255    1,886 


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