2023-07-01 02550343 2024-06-30 02550343 2023-07-01 2024-06-30 02550343 2023-06-30 02550343 2022-07-01 2023-06-30 02550343 uk-core:WithinOneYear 2023-06-30 02550343 uk-core:WithinOneYear 2024-06-30 02550343 uk-core:AfterOneYear 2023-06-30 02550343 uk-core:AfterOneYear 2024-06-30 02550343 uk-core:ShareCapital 2024-06-30 02550343 uk-core:ShareCapital 2023-06-30 02550343 uk-core:RetainedEarningsAccumulatedLosses 2024-06-30 02550343 uk-core:RetainedEarningsAccumulatedLosses 2023-06-30 02550343 uk-bus:Director1 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure 02550343 uk-bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 02550343 uk-bus:FRS102 2023-07-01 2024-06-30 02550343 uk-bus:FilletedAccounts 2023-07-01 2024-06-30 02550343 uk-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30
HDL Investment Limited
Registered Number:02550343
For the year ended 30 June 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 30 June 2024
HDL Investment Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
02550343
As at 30 June 2024
HDL Investment Limited
Statement of Financial Position
£
£
2023
2024
Notes
Current assets
Trade and other receivables
200,740
200,740
2
2
Cash and cash equivalents
2
200,742
200,742
Trade and other payables: amounts falling due within one year
(7,891)
(9,912)
3
192,851
190,830
Net current assets
Total assets less current liabilities
190,830
192,851
Trade and other payables: amounts falling due after more than one
year
(225,714)
(225,714)
4
(34,884)
Net liabilities
(32,863)
Capital and reserves
Called up share capital
2
2
Retained earnings
(34,886)
(32,865)
(34,884)
(32,863)
Shareholders' funds
For the year ended 30 June 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year 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 proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Wai Cheong Law Director
These financial statements were approved and authorised for issue by the Board on 26 March 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 30 June 2024
HDL Investment Limited
Notes to the Financial Statements
Statutory Information
HDL Investment Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
02550343.
Registered address:
Unit 21, Kingspark Business Centre
152-178 Kingston Road
New Malden
Surrey
KT3 3ST
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard
102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The
financial statements have been prepared under the historical costs convention.
The financial statements have also been prepared on a going concern basis. The company meets its day to day working capital
requirements from interest-free loan from their immediate parent company, Continental Assets Limited. At the balance Sheet
date, the amount of £225,714 (2023 : £225,714) was owed to Continental Assets Limited. Continental Assets Limited has
confirmed that the amount owed will continue to be made available until such time as the company is able to repay them.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their
recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long
term liabilities as current liabilities.
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.
2. Trade and other receivables
2023
2024
£
£
Amounts owed by group undertakings and participating interests
200,740
200,740
The debtors above include the following amounts falling due after more than one year:
Amounts owed by group undertakings and participating interests
200,740
200,740
3. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Other creditors
9,912
7,891
2 of 3
5
For the year ended 30 June 2024
HDL Investment Limited
Notes to the Financial Statements Continued
4. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Amounts owed to group undertaking and undertaking in which the company
has a participating interest
225,714
225,714
5. Related party transactions
The company is controlled by its immediate parent undertaking Continental Assets Limited, a company registered in England
and Wales.
The company's ultimate parent company is Morita Investment Holding Limited, a company registered in the British Virgin
Islands.
6. Average number of persons employed
During the year the average number of employees was 0
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