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REGISTERED NUMBER: 10115064 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

HM Enterprises Ltd

HM Enterprises Ltd (Registered number: 10115064)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HM Enterprises Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Miss H L Marriott





SECRETARY: Miss N L Marriott





REGISTERED OFFICE: St Ippolyts Store
Waterdell Lane
St. Ippolyts
Hitchin
Hertfordshire
SG4 7RB





REGISTERED NUMBER: 10115064 (England and Wales)





ACCOUNTANTS: D and E Accountancy Ltd
Tax Advisors and Accountants
2nd Floor, 2 Walsworth Road
Hitchin
Hertfordshire
SG4 9SP

HM Enterprises Ltd (Registered number: 10115064)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 58,750 58,750
Tangible assets 5 999 1,181
59,749 59,931

CURRENT ASSETS
Stocks 18,000 21,500
Debtors 6 9,315 7,119
Cash at bank and in hand 1,023 1,141
28,338 29,760
CREDITORS
Amounts falling due within one year 7 185,321 167,054
NET CURRENT LIABILITIES (156,983 ) (137,294 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(97,234

)

(77,363

)

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 (97,334 ) (77,463 )
SHAREHOLDERS' FUNDS (97,234 ) (77,363 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

HM Enterprises Ltd (Registered number: 10115064)

Balance Sheet - continued
30 April 2024


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 director and authorised for issue on 31 March 2025 and were signed by:





Miss H L Marriott - Director


HM Enterprises Ltd (Registered number: 10115064)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

HM Enterprises Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Computer equipment - 33% on 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.

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 balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

HM Enterprises Ltd (Registered number: 10115064)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

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 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 58,750
NET BOOK VALUE
At 30 April 2024 58,750
At 30 April 2023 58,750

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 2,431 601 329 3,361
DEPRECIATION
At 1 May 2023 1,428 443 309 2,180
Charge for year 151 24 7 182
At 30 April 2024 1,579 467 316 2,362
NET BOOK VALUE
At 30 April 2024 852 134 13 999
At 30 April 2023 1,003 158 20 1,181

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 9,315 7,119

HM Enterprises Ltd (Registered number: 10115064)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Social security and other taxes 307 200
Directors' current accounts 183,414 165,114
Accrued expenses 1,600 1,740
185,321 167,054

The company is reliant on the financial support of the director, the balance owed to the director makes up practically all of the creditor balance.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 May 2023 (77,463 )
Deficit for the year (19,871 )
At 30 April 2024 (97,334 )

10. ULTIMATE CONTROLLING PARTY

The controlling party is Miss H L Marriott.