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Company Registration No. 09347335 (England and Wales)
HDD CONSULTING & SUPERVISION LIMITED Unaudited accounts for the year ended 31 December 2024
HDD CONSULTING & SUPERVISION LIMITED Unaudited accounts Contents
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HDD CONSULTING & SUPERVISION LIMITED Company Information for the year ended 31 December 2024
Director
Richard Mark Barnes
Company Number
09347335 (England and Wales)
Registered Office
125 Moorland Avenue Lincoln Lincolnshire LN6 7NH
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA Templar Accounting & Business Support Services Limited (Incorp: Blake and Co ) 112 - 113 High Street, Lincoln, Lincolnshire LN5 7PY
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HDD CONSULTING & SUPERVISION LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
54,356 
15,648 
Current assets
Debtors
119,081 
- 
Cash at bank and in hand
172,080 
41,522 
291,161 
41,522 
Creditors: amounts falling due within one year
(131,903)
(37,596)
Net current assets
159,258 
3,926 
Total assets less current liabilities
213,614 
19,574 
Creditors: amounts falling due after more than one year
(163,058)
(9,411)
Provisions for liabilities
Deferred tax
(23,159)
(9,288)
Net assets
27,397 
875 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
27,395 
873 
Shareholders' funds
27,397 
875 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 July 2025 and were signed on its behalf by
Richard Mark Barnes Director Company Registration No. 09347335
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HDD CONSULTING & SUPERVISION LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
HDD CONSULTING & SUPERVISION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09347335. The registered office is 125 Moorland Avenue, Lincoln, Lincolnshire, LN6 7NH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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HDD CONSULTING & SUPERVISION LIMITED Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
2,681 
32,309 
6,166 
1,025 
42,181 
Additions
6,777 
63,371 
- 
312 
70,460 
Disposals
- 
(32,309)
- 
- 
(32,309)
At 31 December 2024
9,458 
63,371 
6,166 
1,337 
80,332 
Depreciation
At 1 January 2024
2,323 
18,678 
5,068 
464 
26,533 
Charge for the year
1,784 
15,844 
275 
218 
18,121 
On disposals
- 
(18,678)
- 
- 
(18,678)
At 31 December 2024
4,107 
15,844 
5,343 
682 
25,976 
Net book value
At 31 December 2024
5,351 
47,527 
823 
655 
54,356 
At 31 December 2023
358 
13,631 
1,098 
561 
15,648 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
4,754 
- 
Trade debtors
114,327 
- 
119,081 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
6,750 
6,750 
VAT
- 
7,750 
Trade creditors
80,250 
- 
Taxes and social security
43,900 
20,026 
Other creditors
- 
2,192 
Loans from directors
343 
218 
Accruals
660 
660 
131,903 
37,596 
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HDD CONSULTING & SUPERVISION LIMITED Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
3,058 
9,411 
Other creditors
160,000 
- 
163,058 
9,411 
A Bounce Back Loan repayable over a 5 year term. Yr 2. £3,058 European Customer Bond A bond of some £160,000 has been placed with the company, supporting the development of the business , moving forward.
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
23,159 
9,288 
2024 
2023 
£ 
£ 
Provision at start of year
9,288 
9,288 
Charged to the profit and loss account
13,871 
- 
Provision at end of year
23,159 
9,288 
A cumulative deferred taxation reserve of some £23,159 has been create due accelerated capital allowances. This reserve will reverse in future periods creating a tax liability at the prevailing rate on the day.
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
10
Capital commitments
2024 
2023 
£ 
£ 
No capital commitments have been made.
11
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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