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HARD-KNOCK LIMITED

Registered Number
12857514
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

HARD-KNOCK LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

CHARLES-MORGAN, Nathan

Registered Address

C/O Eaccounts Ltd
Ground Floor Cardigan House
Swansea
SA7 9LA

Registered Number

12857514 (England and Wales)
HARD-KNOCK LIMITED
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets39,1406,834
9,1406,834
Current assets
Stocks44761,231
Cash at bank and on hand4371,153
9132,384
Creditors amounts falling due within one year5(4,721)(5,239)
Net current assets (liabilities)(3,808)(2,855)
Total assets less current liabilities5,3323,979
Net assets5,3323,979
Capital and reserves
Called up share capital11
Profit and loss account5,3313,978
Shareholders' funds5,3323,979
The financial statements were approved and authorised for issue by the Director on 19 June 2025, and are signed on its behalf by:
CHARLES-MORGAN, Nathan
Director
Registered Company No. 12857514
HARD-KNOCK LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The company continues to adopt the going concern basis in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings5
Office Equipment3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 October 235,2834,2879,570
Additions4,900-4,900
At 30 September 2410,1834,28714,470
Depreciation and impairment
At 01 October 231,7539832,736
Charge for year1,3981,1962,594
At 30 September 243,1512,1795,330
Net book value
At 30 September 247,0322,1089,140
At 30 September 233,5303,3046,834
4.Stocks

2024

2023

££
Finished goods4761,231
Total4761,231
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security1,8881,656
Other creditors2,3302,579
Accrued liabilities and deferred income5031,004
Total4,7215,239
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.