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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
Page
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HD Seamless Guttering Ltd Company Information for the year ended 31 March 2025
Director
A. Broadhead
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
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HD Seamless Guttering Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
6,400 
7,200 
Tangible assets
10,011 
11,785 
16,411 
18,985 
Current assets
Inventories
875 
1,000 
Debtors
4,696 
4,516 
Cash at bank and in hand
30,718 
4,600 
36,289 
10,116 
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)
Net assets
20,626 
3,836 
Capital and reserves
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
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HD Seamless Guttering Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
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.
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HD Seamless Guttering Ltd Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
8,000 
At 31 March 2025
8,000 
Amortisation
At 1 April 2024
800 
Charge for the year
800 
At 31 March 2025
1,600 
Net book value
At 31 March 2025
6,400 
At 31 March 2024
7,200 
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 
Depreciation
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 
Net book value
At 31 March 2025
5,247 
4,764 
10,011 
At 31 March 2024
5,830 
5,955 
11,785 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,724 
2,890 
Accrued income and prepayments
570 
943 
Other debtors
1,402 
683 
4,696 
4,516 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
4,103 
- 
Trade creditors
1,004 
- 
Taxes and social security
13,695 
- 
Loans from directors
9,660 
16,608 
Accruals
2,437 
7,570 
30,899 
24,178 
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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 
2025 
2024 
£ 
£ 
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 
9
Share capital
2025 
2024 
£ 
£ 
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).
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