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Company Registration No. 12301112 (England and Wales)
HBT GLOBAL LTD Unaudited accounts for the year ended 30 November 2024
HBT GLOBAL LTD Unaudited accounts Contents
Page
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HBT GLOBAL LTD Company Information for the year ended 30 November 2024
Director
Rajesh Hotchandani
Company Number
12301112 (England and Wales)
Registered Office
Initial Business Centre, Monsall Road, Manchester, M408WN England
Accountants
CoreAdviz Digital Finance Ltd 10 Daventer Drive Stanmore HA7 3TJ
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HBT GLOBAL LTD Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
199,999 
199,999 
Current assets
Debtors
11,500 
- 
Cash at bank and in hand
25,926 
6,951 
37,426 
6,951 
Creditors: amounts falling due within one year
6,004 
3,649 
Net current assets
43,430 
10,600 
Total assets less current liabilities
243,429 
210,599 
Creditors: amounts falling due after more than one year
(38,366)
(21,785)
Net assets
205,063 
188,814 
Capital and reserves
Called up share capital
230,000 
230,000 
Profit and loss account
(24,937)
(41,186)
Shareholders' funds
205,063 
188,814 
For the year ending 30 November 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 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 28 May 2025 and were signed on its behalf by
Rajesh Hotchandani Director Company Registration No. 12301112
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HBT GLOBAL LTD Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
HBT GLOBAL LTD is a private company, limited by shares, registered in England and Wales, registration number 12301112. The registered office is Initial Business Centre,, Monsall Road,, Manchester,, M408WN, 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 December 2023
199,999 
At 30 November 2024
199,999 
Amortisation
At 1 December 2023
- 
At 30 November 2024
- 
Net book value
At 30 November 2024
199,999 
At 30 November 2023
199,999 
The intangible assets value consists of two sub-ledgers (1) Capex Software Development cost total of £69,999 and (2) cost towards unpaid worked hours £130,000 incurred during the development phase of system infrastructure, software - knowHow built by founders. Since system infrastructure is in the development stage and hence amortisation/impairment has not been calculated this year.
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
2,000 
- 
Accrued income and prepayments
9,500 
- 
11,500 
- 
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HBT GLOBAL LTD Notes to the Accounts for the year ended 30 November 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,200 
- 
Other creditors
(7,500)
- 
Loans from directors
(1,954)
(4,979)
Accruals
1,250 
1,330 
(6,004)
(3,649)
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
38,366 
21,785 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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