Registered number
06616033
H Q Services Limited
Dormant Accounts
31 May 2024
Accountancy 4 Wealth Limited
Accountants and Business Advisors
33 Wolverhampton Road
Cannock
Staffordshire
WS11 1AP
H Q Services Limited
Registered number: 06616033
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Net current assets - -
Net assets - -
Capital and reserves
Called up share capital 2,004 2,004
Profit and loss account (2,004) (2,004)
Shareholders' funds - -
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Alex Dann
Director
Approved by the board on 5 March 2025
H Q Services Limited
Notes to the Accounts
for the year ended 31 May 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Related party transactions
There are no related party transactions.
4 Controlling party
The company is controlled by its director who is the shareholder.
5 Contingent Liabilities
During the period since the company ceased trading, the company has been notified by HMRC that they consider transactions entered into in 2015, despite having previously confirmed to the contrary, to be abusive tax avoidance under the general anti abuse rule and have issued protective assessments for PAYE and NI totalling £142,233.

The company has joined a group action to challenge the legitimacy of these notices and the amounts are currently postponed pending the outcome of this hearing.

The company is also subject to a demand for an accelerated payment of £104,624 previously unproven tax, the legitimacy of which is awaiting the outcome of a judicial review hearing. Should this hearing be unsuccessful, the company would be required to make this payment despite the fact that all specialist advice received to date by the directors is that no tax would ultimately be payable and that that any amounts paid would ultimately be refundable.

Having ceased trading some years back the company, if unsuccessful in its defence of either of these matters, would be unable to make any payments without external funding and would as a result most likely be forced into liquidation.
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