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Registered Number: 12300011
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 March 2025

for

HMWCCA LIMITED

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Intangible fixed assets 3 141,941    165,853 
Tangible fixed assets 4 1,636    2,476 
143,577    168,329 
Current assets      
Debtors 65,810    55,782 
Cash at bank and in hand 2,807    11,478 
68,617    67,260 
Creditors: amount falling due within one year (81,419)   (70,591)
Net current assets (12,802)   (3,331)
 
Total assets less current liabilities 130,775    164,998 
Creditors: amount falling due after more than one year (127,525)   (161,932)
Net assets 3,250    3,066 
 

Capital and reserves
     
Called up share capital 200    200 
Profit and loss account 3,050    2,866 
Shareholders' funds 3,250    3,066 
 


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
HMWCCA Limited is a private company, limited by shares, registered in England and Wales, registration number 12300011, registration address Old Memorial Hall, Morval, Looe, Cornwall, PL13 1PN.

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.
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
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc 25% RB and 3 Yr SL
2.

Average number of employees

Average number of employees during the year was 4 (2024 : 5).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2024 239,116    239,116 
Additions  
Disposals  
At 31 March 2025 239,116    239,116 
Amortisation
At 01 April 2024 73,263    73,263 
Charge for year 23,912    23,912 
On disposals  
At 31 March 2025 97,175    97,175 
Net book values
At 31 March 2025 141,941    141,941 
At 31 March 2024 165,853    165,853 


4.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 April 2024 7,453    7,453 
Additions  
Disposals  
At 31 March 2025 7,453    7,453 
Depreciation
At 01 April 2024 4,977    4,977 
Charge for year 840    840 
On disposals  
At 31 March 2025 5,817    5,817 
Net book values
Closing balance as at 31 March 2025 1,636    1,636 
Opening balance as at 01 April 2024 2,476    2,476 


2