1 April 2024 v2025.56.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsexbrli:purexbrli:sharesiso4217:GBP112613362024-04-012025-03-31112613362025-03-3111261336bus:Director12024-04-012025-03-3111261336bus:RegisteredOffice2024-04-012025-03-31112613362023-03-012024-03-311126133672024-04-012025-03-311126133682024-04-012025-03-311126133682023-03-012024-03-31112613362024-03-3111261336core:WithinOneYear2025-03-3111261336core:WithinOneYear2024-03-3111261336core:AfterOneYear2025-03-3111261336core:ShareCapital2025-03-3111261336core:ShareCapital2024-03-3111261336core:OtherReservesSubtotal2025-03-3111261336core:RetainedEarningsAccumulatedLosses2025-03-3111261336core:RetainedEarningsAccumulatedLosses2024-03-3111261336core:RetainedEarningsAccumulatedLosses2023-03-01112613362023-03-0111261336core:RetainedEarningsAccumulatedLosses42023-03-012024-03-3111261336core:RetainedEarningsAccumulatedLosses2023-03-012024-03-3111261336core:ShareCapital2023-03-012024-03-3111261336core:ShareCapital2024-04-0111261336core:RetainedEarningsAccumulatedLosses2024-04-01112613362024-04-0111261336core:OtherReservesSubtotal52024-04-012025-03-3111261336core:RetainedEarningsAccumulatedLosses42024-04-012025-03-3111261336core:OtherReservesSubtotal2024-04-012025-03-3111261336core:RetainedEarningsAccumulatedLosses2024-04-012025-03-3111261336core:PlantMachinery2024-04-012025-03-3111261336core:OfficeEquipment2024-04-012025-03-3111261336core:FurnitureFittings2024-04-012025-03-3111261336core:MotorVehicles2024-04-012025-03-3111261336core:LandBuildings2024-04-0111261336core:PlantMachinery2024-04-0111261336core:LandBuildings2025-03-3111261336core:PlantMachinery2025-03-3111261336core:LandBuildings2024-04-012025-03-3111261336core:LandBuildings2024-03-3111261336core:PlantMachinery2024-03-311126133612024-04-012025-03-3111261336countries:EnglandWales2024-04-012025-03-3111261336bus:AuditExemptWithAccountantsReport2024-04-012025-03-3111261336bus:PrivateLimitedCompanyLtd2024-04-012025-03-3111261336bus:SmallEntities2024-04-012025-03-3111261336bus:FullAccounts2024-04-012025-03-31
Company registration number:
11261336
HMB & Pmt Limited
Unaudited Financial Statements for the year ended
31 March 2025
JPS Account Collect
21 Wintringham Road, St Neots, PE19 1NX, United Kingdom
HMB & Pmt Limited
Officers and Professional Advisers
Year ended
31 March 2025
Director
MR Hassan Moghaddam-Bizaki
Registered office
21 FERRY ROAD
SHOREHAM BY SEA
WEST SUSSEX
BN43 5RA
United Kingdom
Accountant
JPS Account Collect
21 Wintringham Road
St Neots
PE19 1NX
United Kingdom
HMB & Pmt Limited
Director's Report
Year ended
31 March 2025
The director presents the report and the unaudited
financial statements
of the company for the year ended 31 March 2025.

Directors

The director who served the company during the year was as follows:
MR Hassan Moghaddam-Bizaki

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
25 August 2025
and signed on behalf of the board by:
MR Hassan Moghaddam-Bizaki
Director
HMB & Pmt Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of HMB & Pmt Limited
Year ended
31 March 2025
As described on the statement of financial position, the Board of Directors of
HMB & Pmt Limited
are responsible for the preparation of the
financial statements
for the year ended
31 March 2025
, which comprise the income statement, statement of total comprehensive income, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
JPS Account Collect
21 Wintringham Road
St Neots
PE19 1NX
United Kingdom
Date:
25 August 2025
HMB & Pmt Limited
Income Statement
Year ended
31 March 2025
Year to 31 Mar 2025Period from 1 Mar 2023 to 31 Mar 2024
££
Turnover
167,211
 
203,426
 
Cost of sales
(100,407
) (58,442 )
Gross profit
66,804
 
144,984
 
Distribution costs
(913
)
(2,908
)
Administrative expenses
(92,298
)
(105,371
)
Operating (loss)/profit
(26,407
)
36,705
 
Interest payable and similar expenses
(129
)
(968
)
(Loss)/profit before tax
(26,536
)
35,737
 
Tax on (loss)/profit -  
(8,934
)
(Loss)/profit for the financial year
(26,536
)
26,803
 
HMB & Pmt Limited
Statement of Total Comprehensive Income
Year ended
31 March 2025
Year to 31 Mar 2025Period from 1 Mar 2023 to 31 Mar 2024
££
(Loss)/profit for the financial year
(26,536
)
26,803
 
Reclassification from other reserves to profit and loss account
(6,300
) -  
Other movements in other comprehensive income
(17,276
)
(33,964
)
Total comprehensive income
(50,112
)
(7,161
)
HMB & Pmt Limited
Statement of Financial Position
31 March 2025
20252024
Note££
Fixed assets    
Tangible assets 6
87,074
 
1,898
 
Current assets    
Debtors 7 -  
7,692
 
Cash at bank and in hand
(122,014
) -  
(122,014
)
7,692
 
Creditors: amounts falling due within one year 8
2,562
 
11,433
 
Net current (liabilities)/assets
(119,452
)
19,125
 
Total assets less current liabilities (32,378 ) 21,023  
Creditors: amounts falling due after more than one year 9
3,369
  -  
Provisions for liabilities -  
80
 
Net (liabilities)/assets
(29,009
)
21,103
 
Capital and reserves    
Called up share capital
(5,700
)
(5,700
)
Other reserves
(6,300
) -  
Profit and loss account
(17,009
)
26,803
 
Shareholders (deficit)/funds
(29,009
)
21,103
 
For the year ending
31 March 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
financial statements
were approved by the board of directors and authorised for issue on
25 August 2025
, and are signed on behalf of the board by:
MR Hassan Moghaddam-Bizaki
Director
Company registration number:
11261336
HMB & Pmt Limited
Statement of Changes in Equity
Year ended
31 March 2025
Called up share capitalOther reservesProfit and loss accountTotal
££££
At 1 March 2023 -   -  
33,964
 
33,964
 
Profit for the period- - 26,803 26,803 
Other comprehensive income for the period:        
Other movements in other comprehensive income- - 
(33,964
)
(33,964
)
Total comprehensive income for the period- - 
(7,161
)
(7,161
)
Issue of shares
(5,700
)- - 
(5,700
)
Total investments by and distributions to owners
(5,700
)- - 
(5,700
)
At 31 March 2024 and 
1 April 2024
(5,700
)- 
26,803
 
21,103
 
Loss for the year- - (26,536)(26,536)
Other comprehensive income for the year:        
Reclassification from other reserves to profit and loss account- 
(6,300
)- 
(6,300
)
Other movements in other comprehensive income- - 
(17,276
)
(17,276
)
Total comprehensive income for the year- 
(6,300
)
(43,812
)
(50,112
)
At
31 March 2025
(5,700
)
(6,300
)
(17,009
)
(29,009
)
HMB & Pmt Limited
Notes to the Financial Statements
Year ended
31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
21 FERRY ROAD
,
SHOREHAM BY SEA
,
WEST SUSSEX
,
BN43 5RA
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
25% straight line
Office equipment
25% straight line
Fixtures and fittings
25% straight line
Motor vehicles
25% straight line

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Profit/loss before tax

Profit/loss before tax is stated after charging/(crediting):
Year to 31 Mar 2025Period from 1 Mar 2023 to 31 Mar 2024
££
- -   93,117  

5 Average number of employees

The average number of persons employed by the company during the year was
5
(2024:
6.00
).

6 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 April 2024
904
 
994
 
1,898
 
Additions -  
56,250
 
56,250
 
Disposals -  
30,824
 
30,824
 
At
31 March 2025
904
 
88,068
 
88,972
 
Depreciation      
At
1 April 2024
-   -   -  
Other movements
904
 
994
 
1,898
 
At
31 March 2025
904
 
994
 
1,898
 
Carrying amount      
At
31 March 2025
-  
87,074
 
87,074
 
At 31 March 2024
904
 
994
 
1,898
 

7 Debtors

20252024
££
Trade debtors -  
3,814
 
Other debtors -  
3,878
 
-  
7,692
 

8 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts -  
(20,367
)
Taxation and social security
(2,639
)
8,934
 
Other creditors
77
  -  
(2,562
)
(11,433
)

9 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
(3,369
) -