REGISTERED NUMBER: 12468441 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

HD Living Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P K Duffy

REGISTERED OFFICE:

7 Cooks Lane

Emsworth

PO10 8LG

REGISTERED NUMBER:

12468441 (England and Wales)

FIXED ASSETS

Tangible assets

4

18,831

4,687

CURRENT ASSETS

Stocks

5

23,815

43,200

Debtors

6

305,248

89,884

Cash at bank and in hand

64,322

11,066

393,385

144,150

CREDITORS

Amounts falling due within one year

7

293,713

106,713

NET CURRENT ASSETS

99,672

37,437

TOTAL ASSETS LESS CURRENT LIABILITIES

118,503

42,124

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

118,483

42,104

SHAREHOLDERS' FUNDS

118,503

42,124

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 19 September 2025 and were signed by:

P K Duffy - Director

1.	STATUTORY INFORMATION

HD Living Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 March 2024

5,468

1,675

7,143

Additions

34,497

316

34,813

Disposals

(17,520

)

-

(17,520

)

At 28 February 2025

22,445

1,991

24,436

DEPRECIATION

At 1 March 2024

2,111

345

2,456

Charge for year

2,820

329

3,149

At 28 February 2025

4,931

674

5,605

NET BOOK VALUE

At 28 February 2025

17,514

1,317

18,831

At 29 February 2024

3,357

1,330

4,687

5.

STOCKS

28.2.25

29.2.24

£

£

Stocks

23,815

43,200

6.

DEBTORS

28.2.25

29.2.24

£

£

Amounts falling due within one year:

Trade debtors

146,642

30,403

Other debtors

35,587

59,481

182,229

89,884

Amounts falling due after more than one year:

Trade debtors

123,019

-

Aggregate amounts

305,248

89,884

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade creditors

27,091

1,619

Taxation and social security

194,297

71,451

Other creditors

72,325

33,643

293,713

106,713

8.	ULTIMATE CONTROLLING PARTY

The controlling party is P K Duffy.