Silverfin false false 31/12/2024 01/01/2024 31/12/2024 Matthew George Taylor 16/10/2020 Rachel Simone Taylor 19/03/2024 25 April 2025 The principal activity of the company in the year under review was that of graphic design. 12956744 2024-12-31 12956744 bus:Director1 2024-12-31 12956744 bus:Director2 2024-12-31 12956744 2023-12-31 12956744 core:CurrentFinancialInstruments 2024-12-31 12956744 core:CurrentFinancialInstruments 2023-12-31 12956744 core:Non-currentFinancialInstruments 2024-12-31 12956744 core:Non-currentFinancialInstruments 2023-12-31 12956744 core:ShareCapital 2024-12-31 12956744 core:ShareCapital 2023-12-31 12956744 core:RetainedEarningsAccumulatedLosses 2024-12-31 12956744 core:RetainedEarningsAccumulatedLosses 2023-12-31 12956744 core:Goodwill 2023-12-31 12956744 core:Goodwill 2024-12-31 12956744 core:OtherPropertyPlantEquipment 2023-12-31 12956744 core:OtherPropertyPlantEquipment 2024-12-31 12956744 bus:OrdinaryShareClass1 2024-12-31 12956744 2024-01-01 2024-12-31 12956744 bus:FilletedAccounts 2024-01-01 2024-12-31 12956744 bus:SmallEntities 2024-01-01 2024-12-31 12956744 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 12956744 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12956744 bus:Director1 2024-01-01 2024-12-31 12956744 bus:Director2 2024-01-01 2024-12-31 12956744 core:Goodwill core:TopRangeValue 2024-01-01 2024-12-31 12956744 core:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 12956744 2023-01-01 2023-12-31 12956744 core:Goodwill 2024-01-01 2024-12-31 12956744 core:Non-currentFinancialInstruments 2024-01-01 2024-12-31 12956744 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 12956744 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 12956744 (England and Wales)

HBA GRAPHIC DESIGN LTD

Unaudited Financial Statements
For the financial year ended 31 December 2024
Pages for filing with the registrar

HBA GRAPHIC DESIGN LTD

Unaudited Financial Statements

For the financial year ended 31 December 2024

Contents

HBA GRAPHIC DESIGN LTD

COMPANY INFORMATION

For the financial year ended 31 December 2024
HBA GRAPHIC DESIGN LTD

COMPANY INFORMATION (continued)

For the financial year ended 31 December 2024
DIRECTORS Matthew George Taylor
Rachel Simone Taylor (Appointed 19 March 2024)
REGISTERED OFFICE 1 Whitby Drive
Stockton Lane
York
YO31 1EX
United Kingdom
COMPANY NUMBER 12956744 (England and Wales)
ACCOUNTANT Jones & Co
Wellington House
Aviator Court
Clifton Moor
York
YO30 4UZ
HBA GRAPHIC DESIGN LTD

BALANCE SHEET

As at 31 December 2024
HBA GRAPHIC DESIGN LTD

BALANCE SHEET (continued)

As at 31 December 2024
Note 31.12.2024 31.12.2023
£ £
Fixed assets
Intangible assets 3 86,025 0
Tangible assets 4 4,062 0
90,087 0
Current assets
Debtors 5 24,674 0
Cash at bank and in hand 6 25,067 0
49,741 0
Creditors: amounts falling due within one year 7 ( 58,807) ( 424)
Net current liabilities (9,066) (424)
Total assets less current liabilities 81,021 (424)
Creditors: amounts falling due after more than one year 8 ( 60,450) 0
Net assets/(liabilities) 20,571 ( 424)
Capital and reserves
Called-up share capital 9 100 100
Profit and loss account 20,471 ( 524 )
Total shareholders' funds/(deficit) 20,571 ( 424)

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of HBA Graphic Design Ltd (registered number: 12956744) were approved and authorised for issue by the Board of Directors on 25 April 2025. They were signed on its behalf by:

Matthew George Taylor
Director
HBA GRAPHIC DESIGN LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
HBA GRAPHIC DESIGN LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

HBA Graphic Design Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 Whitby Drive, Stockton Lane, York, YO31 1EX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill 10 years straight line
Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

31.12.2024 31.12.2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 4 1

3. Intangible assets

Goodwill Total
£ £
Cost
At 01 January 2024 0 0
Additions 93,000 93,000
At 31 December 2024 93,000 93,000
Accumulated amortisation
At 01 January 2024 0 0
Charge for the financial year 6,975 6,975
At 31 December 2024 6,975 6,975
Net book value
At 31 December 2024 86,025 86,025
At 31 December 2023 0 0

4. Tangible assets

Plant and machinery etc. Total
£ £
Cost
At 01 January 2024 0 0
Additions 5,000 5,000
At 31 December 2024 5,000 5,000
Accumulated depreciation
At 01 January 2024 0 0
Charge for the financial year 938 938
At 31 December 2024 938 938
Net book value
At 31 December 2024 4,062 4,062
At 31 December 2023 0 0

5. Debtors

31.12.2024 31.12.2023
£ £
Trade debtors 24,674 0

6. Cash and cash equivalents

31.12.2024 31.12.2023
£ £
Cash at bank and in hand 25,067 0

7. Creditors: amounts falling due within one year

31.12.2024 31.12.2023
£ £
Trade creditors 12,076 0
Taxation and social security 14,124 0
Other creditors 32,607 424
58,807 424

8. Creditors: amounts falling due after more than one year

31.12.2024 31.12.2023
£ £
Other creditors 60,450 0

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

31.12.2024 31.12.2023
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100