IRIS Accounts Production v24.3.2.46 04958077 Board of Directors 1.12.23 30.11.24 30.11.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049580772023-11-30049580772024-11-30049580772023-12-012024-11-30049580772022-11-30049580772022-12-012023-11-30049580772023-11-3004958077ns15:EnglandWales2023-12-012024-11-3004958077ns14:PoundSterling2023-12-012024-11-3004958077ns10:Director12023-12-012024-11-3004958077ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3004958077ns10:SmallEntities2023-12-012024-11-3004958077ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-3004958077ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3004958077ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3004958077ns10:FullAccounts2023-12-012024-11-3004958077ns10:Director22023-12-012024-11-3004958077ns10:CompanySecretary12023-12-012024-11-3004958077ns10:RegisteredOffice2023-12-012024-11-3004958077ns5:CurrentFinancialInstruments2024-11-3004958077ns5:CurrentFinancialInstruments2023-11-3004958077ns5:ShareCapital2024-11-3004958077ns5:ShareCapital2023-11-3004958077ns5:RetainedEarningsAccumulatedLosses2024-11-3004958077ns5:RetainedEarningsAccumulatedLosses2023-11-3004958077ns5:ComputerEquipment2023-12-012024-11-3004958077ns5:ComputerEquipment2023-11-3004958077ns5:ComputerEquipment2024-11-3004958077ns5:ComputerEquipment2023-11-3004958077ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3004958077ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-30049580771ns10:Director12023-11-30049580771ns10:Director12022-11-30049580771ns10:Director12023-12-012024-11-30049580771ns10:Director12022-12-012023-11-30049580771ns10:Director12024-11-30049580771ns10:Director12023-11-3004958077ns10:Director222023-11-3004958077ns10:Director222022-11-3004958077ns10:Director222023-12-012024-11-3004958077ns10:Director222022-12-012023-11-3004958077ns10:Director222024-11-3004958077ns10:Director222023-11-30
REGISTERED NUMBER: 04958077 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

HOGTRONIX LIMITED

HOGTRONIX LIMITED (REGISTERED NUMBER: 04958077)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


HOGTRONIX LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: R D Hogg
Ms A Patrick





SECRETARY: Mrs D M Hogg





REGISTERED OFFICE: Unit 33, Clearspace Hub
Bude and Stratton Business Park
Bude
Cornwall
EX23 8LY





REGISTERED NUMBER: 04958077 (England and Wales)





ACCOUNTANTS: Wells Associates
Ground Floor Oakhurst House
77 Mount Ephraim
Tunbridge Wells
Kent
TN4 8BS

HOGTRONIX LIMITED (REGISTERED NUMBER: 04958077)

STATEMENT OF FINANCIAL POSITION
30 NOVEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,914 275

CURRENT ASSETS
Stocks 8,000 8,000
Debtors 5 2,119 5,940
Cash at bank 14,557 14,114
24,676 28,054
CREDITORS
Amounts falling due within one year 6 (26,053 ) (28,147 )
NET CURRENT LIABILITIES (1,377 ) (93 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

537

182

PROVISIONS FOR LIABILITIES (364 ) (52 )
NET ASSETS 173 130

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 71 28
SHAREHOLDERS' FUNDS 173 130

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 Board of Directors and authorised for issue on 17 March 2025 and were signed on its behalf by:





R D Hogg - Director


HOGTRONIX LIMITED (REGISTERED NUMBER: 04958077)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Hogtronix Limited 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.
Computer equipment - 33.33% 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 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 3 (2023 - 2 ) .

HOGTRONIX LIMITED (REGISTERED NUMBER: 04958077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 December 2023 3,380
Additions 2,665
At 30 November 2024 6,045
DEPRECIATION
At 1 December 2023 3,105
Charge for year 1,026
At 30 November 2024 4,131
NET BOOK VALUE
At 30 November 2024 1,914
At 30 November 2023 275

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,321 2,955
Other debtors 798 2,985
2,119 5,940

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 451 431
Trade creditors 190 214
Taxation and social security 18,861 22,744
Other creditors 6,551 4,758
26,053 28,147

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£    £   
R D Hogg
Balance outstanding at start of year 2,421 8,368
Amounts advanced 45,875 48,286
Amounts repaid (47,498 ) (54,233 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 798 2,421

Ms A Patrick
Balance outstanding at start of year - -
Amounts advanced 2,382 -
Amounts repaid (2,678 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (296 ) -