Acorah Software Products - Accounts Production 16.4.675 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09717096 Mr Richard Croft Mr Scott Davidson Mr John Bexon true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09717096 2023-12-31 09717096 2024-12-31 09717096 2024-01-01 2024-12-31 09717096 frs-core:ShareCapital 2024-12-31 09717096 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09717096 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09717096 frs-bus:AbridgedAccounts 2024-01-01 2024-12-31 09717096 frs-bus:SmallEntities 2024-01-01 2024-12-31 09717096 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09717096 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09717096 1 2024-01-01 2024-12-31 09717096 frs-core:CostValuation 2023-12-31 09717096 frs-core:DisposalsRepaymentsInvestments 2024-12-31 09717096 frs-core:CostValuation 2024-12-31 09717096 frs-bus:Director1 2024-01-01 2024-12-31 09717096 frs-bus:Director2 2024-01-01 2024-12-31 09717096 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 09717096 frs-countries:EnglandWales 2024-01-01 2024-12-31 09717096 2022-12-31 09717096 2023-12-31 09717096 2023-01-01 2023-12-31 09717096 frs-core:ShareCapital 2023-12-31 09717096 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09717096
HDD Group Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Bexons Accountants Limited
HDD Group Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1
Notes to the Abridged Financial Statements | 2—3

Page 1
HDD Group Limited
Abridged Balance Sheet
As At 31 December 2024
Abridged Balance Sheet
Registered number: 09717096

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Fixed Asset Investments | 4 |  | 200 |  | 400
|  |  | 200 |  | 400
CURRENT ASSETS
Debtors |  | 1,218,719 |  | 826,882 |
Cash at bank and in hand |  | 832,057 |  | 383,844 |
|  | 2,050,776 |  | 1,210,726 |
Creditors: Amounts Falling Due Within One Year |  | (1,193,145 ) |  | (367,809 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 857,631 |  | 842,917
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 857,831 |  | 843,317
NET ASSETS |  |  | 857,831 |  | 843,317
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | 857,731 |  | 843,217
SHAREHOLDERS' FUNDS |  |  | 857,831 |  | 843,317

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Scott Davidson Director
27th August 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
HDD Group Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 December 2024
Notes to the Abridged Financial Statements
1. General Information
HDD Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09717096 . The registered office is Pavilion House, 14 16 Bridgford Road, West Bridgford, Nottingham, NG2 6AB.
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. Going Concern Disclosure
The company balance sheet shows net liabilities. However, there is finance in place, and support from other group companies to provide the company with sufficient resources for the foreseeable future. In light of this the directors continue to adopt the going concern basis in the preparation of the annual financial statements.
2.3. Turnover
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 sale of goods and from the rendering of services.
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 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 2
Page 3
HDD Group Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2024
4. Fixed Asset Investments

| Total
--- | ---
| £
Cost
As at 1 January 2024 | 400
Disposals | (200 )
As at 31 December 2024 | 200
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 200
As at 1 January 2024 | 400

Fixed asset investments consist of shares held in group companies.
5. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

6. Related Party Transactions
HDD Group Limited is exempt from the obligation to prepare group accounts as it is a subsidiary of Henry Davidson Developments (Holdings) Limited, which will prepare consolidated financial statements. The holding company's registered office is Pavillion House, 14-16 Bridgford Road, West Bridgford, Nottingham NG2 6AB.
7. Ultimate Controlling Party
The controlling party is SI Davidon.
This company is wholly owned by Henry Davidson Developments (Holdings) Limited. This latter company is 50% owned by Mr SI Davidson, who has the casting vote in board meetins.
Page 3