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Registered Number: 08646046
England and Wales

 

 

 


Abridged Accounts


for the year ended 30 November 2024

for

HBL ASSOCIATES LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 181,363    190,955 
181,363    190,955 
Current assets      
Debtors 1,581,483    1,732,533 
Cash at bank and in hand 659,146    260,277 
2,240,629    1,992,810 
Creditors: amount falling due within one year (452,478)   (260,125)
Net current assets 1,788,151    1,732,685 
 
Total assets less current liabilities 1,969,514    1,923,640 
Creditors: amount falling due after more than one year (269,283)   (77,123)
Provisions for liabilities (45,341)   (45,738)
Net assets 1,654,890    1,800,779 
 

Capital and reserves
     
Called up share capital 100    100 
Capital Redemption Reserve 8    8 
Profit and loss account 1,654,782    1,800,671 
Shareholders' funds 1,654,890    1,800,779 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 21 August 2025 and were signed on its behalf by:


-------------------------------
AM Ben Ghalbon
Director
1
General Information
HBL Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 08646046, registration address Craig House, 33 Ballbrook Avenue, Didsbury, Greater Manchester, M20 3JG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Goodwill has been amortised over its useful life of five years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 19 (2023 : 19).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 December 2023 90,000    90,000 
Additions  
Disposals  
At 30 November 2024 90,000    90,000 
Amortisation
At 01 December 2023 90,000    90,000 
Charge for year  
On disposals  
At 30 November 2024 90,000    90,000 
Net book values
At 30 November 2024  
At 30 November 2023  


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Motor Vehicles   Total
  £   £   £
At 01 December 2023 174,686    209,766    384,452 
Additions 18,284    46,990    65,274 
Disposals   (98,880)   (98,880)
At 30 November 2024 192,970    157,876    350,846 
Depreciation
At 01 December 2023 98,656    94,841    193,497 
Charge for year 12,308    17,605    29,913 
On disposals   (53,927)   (53,927)
At 30 November 2024 110,964    58,519    169,483 
Net book values
Closing balance as at 30 November 2024 82,006    99,357    181,363 
Opening balance as at 01 December 2023 76,030    114,925    190,955 

The net book value of Motor Vehicles includes £ 99,357 (2023 £114,925) in respect of assets leased under finance leases or hire purchase contracts.

5.

Advances and Credits



LD Massey


AM Ben Ghalbon


AL Smith


Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
LD Massey1,474 10,918 12,392 
AM Ben Ghalbon876 10,410 11,286 
AL Smith1,450 11,384 12,834 
380032712036512000
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
LD Massey1,474 1,474 
AM Ben Ghalbon876 876 
AL Smith1,450 1,450 
0380000003800
6.

Controlling Parties

The issued share capital is held by HBL Investments Limited, a company which is controlled by the directors of HBL Associates Ltd.


2