Company Registration No. 14747176 (England and Wales)
HD Seamless Guttering Ltd
Unaudited accounts
for the year ended 31 March 2025
HD Seamless Guttering Ltd
Unaudited accounts
Contents
HD Seamless Guttering Ltd
Company Information
for the year ended 31 March 2025
Company Number
14747176 (England and Wales)
Registered Office
110 Netheroyd Hill Road
Huddersfield
HD2 2LX
England
Accountants
Small Business Accountancy
18 Stoney Hill
Rastrick
Brighouse
West Yorkshire
HD6 3BP
HD Seamless Guttering Ltd
Statement of financial position
as at 31 March 2025
Intangible assets
6,400
7,200
Tangible assets
10,011
11,785
Cash at bank and in hand
30,718
4,600
Creditors: amounts falling due within one year
(30,899)
(24,178)
Net current assets/(liabilities)
5,390
(14,062)
Total assets less current liabilities
21,801
4,923
Provisions for liabilities
Deferred tax
(1,175)
(1,087)
Called up share capital
2
2
Profit and loss account
20,624
3,834
Shareholders' funds
20,626
3,836
For the year ending 31 March 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 May 2025 and were signed on its behalf by
A. Broadhead
Director
Company Registration No. 14747176
HD Seamless Guttering Ltd
Notes to the Accounts
for the year ended 31 March 2025
HD Seamless Guttering Ltd is a private company, limited by shares, registered in England and Wales, registration number 14747176. The registered office is 110 Netheroyd Hill Road, Huddersfield, HD2 2LX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% reducing balance
Motor vehicles
20% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
HD Seamless Guttering Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2024
6,500
7,500
14,000
At 31 March 2025
6,500
7,500
14,000
At 1 April 2024
670
1,545
2,215
Charge for the year
583
1,191
1,774
At 31 March 2025
1,253
2,736
3,989
At 31 March 2025
5,247
4,764
10,011
At 31 March 2024
5,830
5,955
11,785
Amounts falling due within one year
Accrued income and prepayments
570
943
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
13,695
-
Loans from directors
9,660
16,608
HD Seamless Guttering Ltd
Notes to the Accounts
for the year ended 31 March 2025
8
Deferred taxation
2025
2024
Accelerated capital allowances
1,175
1,087
Provision at start of year
1,087
-
Charged to the profit and loss account
88
1,087
Provision at end of year
1,175
1,087
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Transactions with related parties
The company is in receipt of a loan amounting to £9,660.00 from a member of key management personnel. The loan is payable on demand and the rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year.
During the year, total dividends of £26,700 (2024: Nil) were paid to the director.
11
Average number of employees
During the year the average number of employees was 1 (2024: 2).