Company registration number 15600331 (England and Wales)
HOTTER PROJECT LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
HOTTER PROJECT LTD
COMPANY INFORMATION
Directors
Mx M Higgins
(Appointed 28 March 2024)
Ms E M Potter
(Appointed 28 March 2024)
Company number
15600331
Registered office
147 Camberwell Road
London
SE5 0HB
Accountants
Theataccounts Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
HOTTER PROJECT LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 4
HOTTER PROJECT LTD
ENTERTAINMENT ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HOTTER PROJECT LTD FOR THE PERIOD ENDED 31 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hotter Project Ltd for the period ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

It is your duty to ensure that Hotter Project Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hotter Project Ltd. You consider that Hotter Project Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Hotter Project Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Theataccounts Limited
25 June 2025
Entertainment Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
HOTTER PROJECT LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
Notes
£
£
Current assets
Cash at bank and in hand
5,028
Creditors: amounts falling due within one year
3
(1,983)
Net current assets
3,045
Capital and reserves
Called up share capital
4
2
Profit and loss reserves
3,043
Total equity
3,045

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 25 June 2025 and are signed on its behalf by:
Mx M Higgins
Director
Company registration number 15600331 (England and Wales)
HOTTER PROJECT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Hotter Project Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 147 Camberwell Road, London, SE5 0HB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

HOTTER PROJECT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
2
3
Creditors: amounts falling due within one year
2025
£
Taxation and social security
1,183
Other creditors
800
1,983
4
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
2
2

2 Ordinary shares of £1 were allotted and fully paid for cash at par during the year.

5
Ultimate controlling party

There is no ultimate controlling party

2025-03-312024-03-28falsefalsefalse25 June 2025CCH SoftwareCCH Accounts Production 2025.100No description of principal activityMx M HigginsMs E M Potter156003312024-03-282025-03-3115600331bus:Director12024-03-282025-03-3115600331bus:Director22024-03-282025-03-3115600331bus:RegisteredOffice2024-03-282025-03-31156003312025-03-3115600331core:CurrentFinancialInstrumentscore:WithinOneYear2025-03-3115600331core:CurrentFinancialInstruments2025-03-3115600331core:ShareCapital2025-03-3115600331core:RetainedEarningsAccumulatedLosses2025-03-3115600331core:ShareCapitalOrdinaryShareClass12025-03-3115600331bus:OrdinaryShareClass12024-03-282025-03-3115600331bus:OrdinaryShareClass12025-03-3115600331bus:PrivateLimitedCompanyLtd2024-03-282025-03-3115600331bus:FRS1022024-03-282025-03-3115600331bus:AuditExemptWithAccountantsReport2024-03-282025-03-3115600331bus:SmallCompaniesRegimeForAccounts2024-03-282025-03-3115600331bus:FullAccounts2024-03-282025-03-31xbrli:purexbrli:sharesiso4217:GBP