HCA Group (Yorkshire) Limited
Company No. 08637529
Information for Filing with The Registrar
31 May 2024
HCA Group (Yorkshire) Limited

Directors Report Registrar
The Director presents his report and the accounts for the period ended 31 May 2024.
Principal activities
The principal activity of the company during the period under review was that of accounting services.
Director
The Director who served at any time during the period was as follows:
H.Khan
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
H.Khan
Director
29 January 2025
HCA Group (Yorkshire) Limited

Balance Sheet Registrar
at31 May 2024
Company No.08637529Notes20242023
££
Fixed assets
Intangible assets4--
Tangible assets5-41,402
-41,402
Current assets
Debtors626,852829,666
Cash at bank and in hand-333,561
26,8521,163,227
Creditors: Amount falling due within one year7
(18,503)
(449,799)
Net current assets8,349713,428
Total assets less current liabilities8,349754,830
Creditors: Amounts falling due after more than one year8
(6,729)
(34,028)
Net assets1,620720,802
Capital and reserves
Called up share capital100100
Profit and loss account101,520720,702
Total equity1,620720,802
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 May 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 in accordance with section 476 of the Companies Act 2006.
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.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 29 January 2025 and signed on its behalf by:
H.Khan
Director
29 January 2025
HCA Group (Yorkshire) Limited

Notes to the Accounts Registrar
for the period ended 31 May 2024
1Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment30% Straight line
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.
2Employees
20242023
NumberNumber
The average monthly number of employees (including directors) during the period:79
3Intangible fixed assets
GoodwillDevelopment costsOtherTotal
££££
Cost
At 1 February 2023394,444--394,444
At 31 May 2024394,444--394,444
Amortisation and impairment
At 1 February 2023394,444--394,444
At 31 May 2024394,444--394,444
4Tangible fixed assets
Land and buildingsMotor vehiclesFixtures, fittings and equipmentTotal
££££
Cost or revaluation
At 1 February 2023--120,132120,132
Additions--8,0418,041
At 31 May 2024--128,173128,173
Depreciation
At 1 February 2023--78,73078,730
Charge for the year--49,44349,443
At 31 May 2024--128,173128,173
Net book values
At 31 January 2023--41,40241,402
5Debtors
20242023
££
Trade debtors26,85269,288
Other debtors-460,378
Prepayments and accrued income-300,000
26,852829,666
6Creditors:
amounts falling due within one year
20242023
££
Bank loans and overdrafts14,028-
Taxes and social security4,475105,625
Loans from directors-337,370
Other creditors-6,804
18,503449,799
7Creditors:
amounts falling due after more than one year
20242023
££
Bank loans and overdrafts6,72934,028
6,72934,028
8Share Capital
100 Ordinary shares
9Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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