2024-04-252025-03-312025-03-31false15678959HMS ACCOUNTANCY 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HMS ACCOUNTANCY LIMITED

Registered Number
15678959
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

HMS ACCOUNTANCY LIMITED
Company Information
for the period from 25 April 2024 to 31 March 2025

Director

SARWAR, Haroon Muhammad

Registered Address

4 Rutland Avenue
Firswood
Manchester
M16 0JF

Registered Number

15678959 (England and Wales)
HMS ACCOUNTANCY LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

£

£

Fixed assets
Tangible assets32,190
2,190
Current assets
Debtors41,210
Cash at bank and on hand2,194
3,404
Creditors amounts falling due within one year5(10,491)
Net current assets (liabilities)(7,087)
Total assets less current liabilities(4,897)
Net assets(4,897)
Capital and reserves
Called up share capital100
Profit and loss account(4,997)
Shareholders' funds(4,897)
The financial statements were approved and authorised for issue by the Director on 9 August 2025, and are signed on its behalf by:
SARWAR, Haroon Muhammad
Director
Registered Company No. 15678959
HMS ACCOUNTANCY LIMITED
Notes to the Financial Statements
for the period ended 31 March 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 pound sterling (£) and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting 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 rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost, net of value added taxes. Property, plant and equipment is used in the company's principal activity for the supply of services or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs, less any impairment losses for bad and doubtful debts.
Trade and other creditors
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.
Share capital
Ordinary shares are classified as equity.
2.Average number of employees

2025
Average number of employees during the year1
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions2,5332,533
At 31 March 252,5332,533
Depreciation and impairment
Charge for year343343
At 31 March 25343343
Net book value
At 31 March 252,1902,190
At 24 April 24--
4.Debtors: amounts due within one year

2025

£
Other debtors1,210
Total1,210
5.Creditors: amounts due within one year

2025

£
Other creditors10,491
Total10,491
6.Share capital
On 25 April 2024, 100 ordinary shares were issued at £1.00 par value per share.