Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-302025-04-30true2024-05-01falseNo description of principal activity11truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05113512 2024-05-01 2025-04-30 05113512 2023-05-01 2024-04-30 05113512 2025-04-30 05113512 2024-04-30 05113512 c:Director1 2024-05-01 2025-04-30 05113512 d:FurnitureFittings 2024-05-01 2025-04-30 05113512 d:FurnitureFittings 2025-04-30 05113512 d:FurnitureFittings 2024-04-30 05113512 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 05113512 d:ComputerEquipment 2024-05-01 2025-04-30 05113512 d:ComputerEquipment 2025-04-30 05113512 d:ComputerEquipment 2024-04-30 05113512 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 05113512 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 05113512 d:CurrentFinancialInstruments 2025-04-30 05113512 d:CurrentFinancialInstruments 2024-04-30 05113512 d:Non-currentFinancialInstruments 2025-04-30 05113512 d:Non-currentFinancialInstruments 2024-04-30 05113512 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 05113512 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 05113512 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 05113512 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 05113512 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-04-30 05113512 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-04-30 05113512 d:ShareCapital 2025-04-30 05113512 d:ShareCapital 2024-04-30 05113512 d:RetainedEarningsAccumulatedLosses 2025-04-30 05113512 d:RetainedEarningsAccumulatedLosses 2024-04-30 05113512 c:FRS102 2024-05-01 2025-04-30 05113512 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05113512 c:FullAccounts 2024-05-01 2025-04-30 05113512 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05113512 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 05113512









HBB CONSULTANTS LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

 
HBB CONSULTANTS LTD
REGISTERED NUMBER: 05113512

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
9

  
-
9

Current assets
  

Debtors: amounts falling due within one year
 5 
27,095
1,016

Cash at bank and in hand
  
18,731
69,739

  
45,826
70,755

Creditors: amounts falling due within one year
 6 
(21,193)
(53,232)

Net current assets
  
 
 
24,633
 
 
17,523

Total assets less current liabilities
  
24,633
17,532

Creditors: amounts falling due after more than one year
 7 
-
(17,169)

  

Net assets
  
24,633
363


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
24,623
353

  
24,633
363


Page 1

 
HBB CONSULTANTS LTD
REGISTERED NUMBER: 05113512
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 August 2025.


J M Horan
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
HBB CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

HBB Consultants Limited is a private company limited by shares and registered in England and Wales.
The address of its registered office is 124 Finchley Road, London, NW3 5JS. The address of the principal place of business is Flat 8 - Deeview Appartments, Dee Street, Banchory, Aberdeenshire AB31 5HT.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Currency

The company's functional and presentational currency is GBP.

 
2.3

Revenue recognition

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue comprises consultancy fees receivable for services provided in respect of the year.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Taxation

Tax is recognised in the statement of income and retained earnings.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
HBB CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Furniture, fittings and equipment
-
33%
straight-line
Computer equipment
-

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.8

Creditors

Short term creditors are measured at the transaction price.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 4

 
HBB CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

4.


Tangible fixed assets





Furniture, fittings & equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 May 2024
4,821
472
5,293



At 30 April 2025

4,821
472
5,293



Depreciation


At 1 May 2024
4,811
473
5,284


Charge for the year on owned assets
10
(1)
9



At 30 April 2025

4,821
472
5,293



Net book value



At 30 April 2025
-
-
-



At 30 April 2024
10
(1)
9


5.


Debtors

2025
2024
£
£


Other debtors
27,095
1,016

27,095
1,016



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bounce back loan
-
3,387

Corporation tax
17,843
41,223

Other taxation and social security
-
7,234

Other creditors
-
288

Accruals and deferred income
3,350
1,100

21,193
53,232


Page 5

 
HBB CONSULTANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bounce back loan
-
17,169

-
17,169



8.


Bounce back loan


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bounce back loan
-
3,387


-
3,387


Amounts falling due 2-5 years

Bounce back loan
-
17,169


-
17,169


-
20,556



9.


Related party transactions

At the year end the director, J M Horan, owed £26,079 to the company (2024:£288 - owed by the company). 

 
Page 6