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Registered Number: 08544419
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 March 2025

for

HMWCA LIMITED

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 4 36,408    45,090 
36,408    45,090 
Current assets      
Debtors 169,438    215,909 
Cash at bank and in hand (18,724)   (844)
150,714    215,065 
Creditors: amount falling due within one year (118,744)   (210,590)
Net current assets 31,970    4,475 
 
Total assets less current liabilities 68,378    49,565 
Creditors: amount falling due after more than one year (39,355)   (48,317)
Net assets 29,023    1,248 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 28,923    1,148 
Shareholders' funds 29,023    1,248 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 10 June 2025 and were signed by:


-------------------------------
Mr A S Smith
Director
1
General Information
HMWca Limited is a private company, limited by shares, registered in England and Wales, registration number 08544419, registration address 5 Sandy Court, Ashleigh Way, PLYMOUTH, Devon, PL7 5JX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of businesses in 2014 and 2017, is being amortised evenly over its estimated useful life.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery - 25% reducing balance
Fixtures & Fittings - 25% reducing balance
Computer Equipment - 3 years straight line
2.

Average number of employees


Average number of employees during the year was 13 (2024 : 13).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2024 236,912    236,912 
Additions  
Disposals  
At 31 March 2025 236,912    236,912 
Amortisation
At 01 April 2024 236,912    236,912 
Charge for year  
On disposals  
At 31 March 2025 236,912    236,912 
Net book values
At 31 March 2025  
At 31 March 2024  


4.

Tangible fixed assets

Cost or valuation Land and buildings   Plant and machinery etc   Total
  £   £   £
At 01 April 2024 20,790    137,038    157,828 
Additions    
Disposals    
At 31 March 2025 20,790    137,038    157,828 
Depreciation
At 01 April 2024   111,243    111,243 
Charge for year   10,177    10,177 
On disposals    
At 31 March 2025   121,420    121,420 
Net book values
Closing balance as at 31 March 2025 20,790    15,618    36,408 
Opening balance as at 01 April 2024 20,790    24,300    45,090 


2