Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-3012023-10-01falseNo description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02796530 2023-10-01 2024-09-30 02796530 2022-10-01 2023-09-30 02796530 2024-09-30 02796530 2023-09-30 02796530 c:CompanySecretary1 2023-10-01 2024-09-30 02796530 c:Director2 2023-10-01 2024-09-30 02796530 c:RegisteredOffice 2023-10-01 2024-09-30 02796530 d:FurnitureFittings 2023-10-01 2024-09-30 02796530 d:FurnitureFittings 2024-09-30 02796530 d:FurnitureFittings 2023-09-30 02796530 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 02796530 d:ComputerEquipment 2023-10-01 2024-09-30 02796530 d:CurrentFinancialInstruments 2024-09-30 02796530 d:CurrentFinancialInstruments 2023-09-30 02796530 d:Non-currentFinancialInstruments 2024-09-30 02796530 d:Non-currentFinancialInstruments 2023-09-30 02796530 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 02796530 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 02796530 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 02796530 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 02796530 d:ShareCapital 2024-09-30 02796530 d:ShareCapital 2023-09-30 02796530 d:RetainedEarningsAccumulatedLosses 2024-09-30 02796530 d:RetainedEarningsAccumulatedLosses 2023-09-30 02796530 c:FRS102 2023-10-01 2024-09-30 02796530 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 02796530 c:FullAccounts 2023-10-01 2024-09-30 02796530 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 02796530







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


HBM LIMITED






































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HBM LIMITED
 


 
COMPANY INFORMATION


Director
G D Low 




Company secretary
G D Low



Registered number
02796530



Registered office
8 Ockford Road
Godalming

Surrey

GU7 1QY




Trading Address
8 Ockford Road
Godalming

Surrey

GU7 1QY






Accountants
Menzies LLP
Chartered Accountants

95 Gresham Street

London

EC2V 7AB





 


HBM LIMITED
REGISTERED NUMBER:02796530



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
460
965

  
460
965

Current assets
  

Debtors: amounts falling due within one year
 5 
1,002,888
952,636

Cash at bank and in hand
  
4,325
13,263

  
1,007,213
965,899

Creditors: amounts falling due within one year
 6 
(454,717)
(352,287)

Net current assets
  
 
 
552,496
 
 
613,612

Total assets less current liabilities
  
552,956
614,577

Creditors: amounts falling due after more than one year
 7 
(7,069)
(24,818)

  

Net assets
  
545,887
589,759


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
535,887
579,759

  
545,887
589,759


Page 1

 


HBM LIMITED
REGISTERED NUMBER:02796530


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G D Low
Director

Date: 2 June 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


HBM LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

HBM Limited is a private company, limited by shares, registered in England and Wales, company registration number 02796530. The registered office and principal place of business are the same and are stated in the company's information page. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Foreign currency translation

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

  
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is generated by design, production and management of exhibition stands, together with the provision of related photographic, graphic and display services worldwide and measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.5

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. 

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Taxation

Tax is recognised in the Statement of income and retained earnings, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3

 


HBM LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
straight line
Computer equipment
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 


HBM LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 October 2023
201,334



At 30 September 2024

201,334



Depreciation


At 1 October 2023
200,369


Charge for the year on owned assets
505



At 30 September 2024

200,874



Net book value



At 30 September 2024
460



At 30 September 2023
965


5.


Debtors

2024
2023
£
£


Trade debtors
121,209
100,605

Amounts owed by group undertakings
838,131
836,607

Other debtors
10,959
10,785

Prepayments and accrued income
32,589
4,639

1,002,888
952,636


Page 5

 


HBM LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
15,062
-

Bank loans
5,443
21,367

Other loans
10,385
12,972

Trade creditors
347,135
273,939

Other taxation and social security
4,508
2,928

Other creditors
12,194
1,000

Accruals and deferred income
59,990
40,081

454,717
352,287


The bank overdraft is secured on the assets of the company.


7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
-
7,365

Other loans
7,069
17,453

7,069
24,818


The bank overdraft is secured on the assets of the company.

 
Page 6