IRIS Accounts Production v25.1.0.734 10219744 director director 1.7.23 30.6.24 30.6.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh102197442023-06-30102197442024-06-30102197442023-07-012024-06-30102197442022-06-30102197442022-07-012023-06-30102197442023-06-3010219744ns15:EnglandWales2023-07-012024-06-3010219744ns14:PoundSterling2023-07-012024-06-3010219744ns10:Director12023-07-012024-06-3010219744ns10:Director22023-07-012024-06-3010219744ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3010219744ns10:SmallEntities2023-07-012024-06-3010219744ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3010219744ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3010219744ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3010219744ns10:FullAccounts2023-07-012024-06-301021974412023-07-012024-06-3010219744ns5:CurrentFinancialInstruments2024-06-3010219744ns5:CurrentFinancialInstruments2023-06-3010219744ns5:Non-currentFinancialInstruments2024-06-3010219744ns5:Non-currentFinancialInstruments2023-06-3010219744ns5:ShareCapital2024-06-3010219744ns5:ShareCapital2023-06-3010219744ns5:RetainedEarningsAccumulatedLosses2024-06-3010219744ns5:RetainedEarningsAccumulatedLosses2023-06-3010219744ns10:RegisteredOffice2023-07-012024-06-3010219744ns5:NetGoodwill2023-07-012024-06-3010219744ns5:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3010219744ns5:NetGoodwill2023-06-3010219744ns5:NetGoodwill2024-06-3010219744ns5:NetGoodwill2023-06-3010219744ns5:FurnitureFittings2023-06-3010219744ns5:FurnitureFittings2023-07-012024-06-3010219744ns5:FurnitureFittings2024-06-3010219744ns5:FurnitureFittings2023-06-3010219744ns5:UnlistedNon-exchangeTradedns5:CostValuation2023-06-3010219744ns5:UnlistedNon-exchangeTraded2024-06-3010219744ns5:UnlistedNon-exchangeTraded2023-06-3010219744ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-06-3010219744ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-06-3010219744ns5:RetainedEarningsAccumulatedLosses2023-06-3010219744ns5:RetainedEarningsAccumulatedLosses2023-07-012024-06-30
REGISTERED NUMBER: 10219744 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Hksa Trading Limited

Hksa Trading Limited (Registered number: 10219744)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Hksa Trading Limited (Registered number: 10219744)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £ £
Fixed assets
Intangible assets 4 26,400 39,600
Tangible assets 5 18,719 24,959
Investments 6 133,368 133,368
178,487 197,927

Current assets
Stocks 7 15,000 15,000
Debtors 8 41,836 32,500
Cash at bank 18,038 11,858
74,874 59,358
Creditors
Amounts falling due within one year 9 (99,720 ) (179,433 )
Net current liabilities (24,846 ) (120,075 )
Total assets less current liabilities 153,641 77,852

Creditors
Amounts falling due after more than
one year

10

(35,501

)

(40,501

)
Net assets 118,140 37,351

Capital and reserves
Called up share capital 100 100
Retained earnings 12 118,040 37,251
Shareholders' funds 118,140 37,351

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Hksa Trading Limited (Registered number: 10219744)

Balance Sheet - continued
30 June 2024


The 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 December 2024 and were signed by:




Syed A Hussain - Director



Mrs Hamd Khan - Director


Hksa Trading Limited (Registered number: 10219744)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. Statutory information

Hksa Trading Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 10219744

Registered office: Marshall House, Suite 21-25
124 Middleton Road
Morden
SM4 6RW

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Hksa Trading Limited (Registered number: 10219744)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. Employees and directors

The average number of employees during the year was 15 (2023 - 18 ) .

4. Intangible fixed assets
Goodwill
£
Cost
At 1 July 2023
and 30 June 2024 132,000
Amortisation
At 1 July 2023 92,400
Amortisation for year 13,200
At 30 June 2024 105,600
Net book value
At 30 June 2024 26,400
At 30 June 2023 39,600

Hksa Trading Limited (Registered number: 10219744)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. Tangible fixed assets
Fixtures
and
fittings
£
Cost
At 1 July 2023
and 30 June 2024 100,000
Depreciation
At 1 July 2023 75,041
Charge for year 6,240
At 30 June 2024 81,281
Net book value
At 30 June 2024 18,719
At 30 June 2023 24,959

6. Fixed asset investments
Unlisted
investments
£
Cost
At 1 July 2023
and 30 June 2024 133,368
Net book value
At 30 June 2024 133,368
At 30 June 2023 133,368

7. Stocks
30.6.24 30.6.23
£ £
Finished goods 15,000 15,000

8. Debtors: amounts falling due within one year
30.6.24 30.6.23
£ £
Trade debtors 41,836 32,500

Hksa Trading Limited (Registered number: 10219744)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

9. Creditors: amounts falling due within one year
30.6.24 30.6.23
£ £
Trade creditors 59,412 2
Tax 21,332 3,090
VAT 13,081 15,383
Other creditors 5,895 160,958
99,720 179,433

10. Creditors: amounts falling due after more than one year
30.6.24 30.6.23
£ £
Bank loans (see note 11) 35,501 40,501

11. Loans

An analysis of the maturity of loans is given below:

30.6.24 30.6.23
£ £
Amounts falling due between one and two years:
Bank loans - 1-2 years 35,501 40,501

12. Reserves
Retained
earnings
£

At 1 July 2023 37,251
Profit for the year 80,789
At 30 June 2024 118,040