HCSS (2015) Limited

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Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—5

Report to the director on the preparation of the unaudited statutory accounts of HCSS (2015) Limited for the year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HCSS (2015) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of HCSS (2015) Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of HCSS (2015) Limited and state those matters that we have agreed to state to the director of HCSS (2015) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HCSS (2015) Limited and its director as a body for our work or for this report.

It is your duty to ensure that HCSS (2015) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of HCSS (2015) Limited . You consider that HCSS (2015) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of HCSS (2015) Limited . 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 financial statements.

11 September 2025

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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HCSS (2015) Limited

Balance Sheet

As At 30 April 2025

Balance Sheet

Registered number: SC502832

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,111		553

			1,111		553
CURRENT ASSETS
Debtors	5	31,301		32,330
Cash at bank and in hand		26,383		8,204

		57,684		40,534
Creditors: Amounts Falling Due Within One Year	6	(58,431 )		(40,458 )

NET CURRENT ASSETS (LIABILITIES)			(747 )		76

TOTAL ASSETS LESS CURRENT LIABILITIES			364		629

PROVISIONS FOR LIABILITIES
Deferred Taxation			(278 )		(138 )

NET ASSETS			86		491

CAPITAL AND RESERVES
Called up share capital			10		10
Profit and Loss Account			76		481

SHAREHOLDERS' FUNDS			86		491

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr L Tait

Director

11 September 2025

The notes on pages 3 to 5 form part of these financial statements.

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HCSS (2015) Limited

Notes to the Financial Statements

For The Year Ended 30 April 2025

Notes to the Financial Statements

1. General Information

HCSS (2015) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC502832 . The registered office is 3c Printfield Terrace, Aberdeen, AB24 4AL.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is stated net of VAT and trade discounts. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where the contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total contract value.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% on cost
Computer Equipment	33% on cost

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

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HCSS (2015) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.6. Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price

including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the

company transfers the risks and rewards of ownership to another entity.

2.7. Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans are recognised at transaction price.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2024	414	7,658	8,072
Additions	-	1,017	1,017

As at 30 April 2025	414	8,675	9,089

Depreciation
As at 1 May 2024	248	7,271	7,519
Provided during the period	83	376	459

As at 30 April 2025	331	7,647	7,978

Net Book Value
As at 30 April 2025	83	1,028	1,111

As at 1 May 2024	166	387	553

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	8,158	8,158
Director's loan account	23,143	24,172

	31,301	32,330

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	280	226
Corporation tax	37,570	28,579
VAT	18,831	10,153
Accruals and deferred income	1,750	1,500

	58,431	40,458

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HCSS (2015) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 May 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2025
	£	£	£	£	£
Mr Lewis Tait	24,172	-	1,023	-	26,143

The above loan is interest free and has no fixed repayment terms.

8. Ultimate Controlling Party

The company's ultimate controlling party is Mr R L Tait.

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