HUD Consultancy Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11308170

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		192,436		168,033
Investments	5		10,070		10,070

			202,506		178,103
CURRENT ASSETS
Debtors	6	74,270		94,270
Cash at bank and in hand		4,850		16,059

		79,120		110,329
Creditors: Amounts Falling Due Within One Year	7	(9,707 )		(9,521 )

NET CURRENT ASSETS (LIABILITIES)			69,413		100,808

TOTAL ASSETS LESS CURRENT LIABILITIES			271,919		278,911

Creditors: Amounts Falling Due After More Than One Year	8		(81,803 )		(116,360 )

NET ASSETS			190,116		162,551

CAPITAL AND RESERVES
Called up share capital	10		3		1
Profit and Loss Account			190,113		162,550

SHAREHOLDERS' FUNDS			190,116		162,551

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HUD Consultancy Limited

Balance Sheet (continued)

As At 2 October 2024

For the year ending 2 October 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.

On behalf of the board

Mr Jasbir Dosanj

Director

2nd October 2025

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

1. General Information

HUD Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11308170 . The registered office is Unit 8a Bowker House, Lee Mill, Ivybridge, PL21 9EF.

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 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	9% Reducing balance
Motor Vehicles	9% Reducing balance
Fixtures & Fittings	9% Reducing balance
Computer Equipment	9% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

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HUD Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 2 October 2024

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 3 October 2023	79,500	122,995	16,555	8,630	227,680
Additions	-	42,195	-	-	42,195

As at 2 October 2024	79,500	165,190	16,555	8,630	269,875

Depreciation
As at 3 October 2023	13,666	37,263	5,314	3,404	59,647
Provided during the period	5,925	10,385	1,012	470	17,792

As at 2 October 2024	19,591	47,648	6,326	3,874	77,439

Net Book Value
As at 2 October 2024	59,909	117,542	10,229	4,756	192,436

As at 3 October 2023	65,834	85,732	11,241	5,226	168,033

5. Investments

	Other
	£
Cost or Valuation
As at 3 October 2023	10,070

As at 2 October 2024	10,070

Provision
As at 3 October 2023	-

As at 2 October 2024	-

Net Book Value
As at 2 October 2024	10,070

As at 3 October 2023	10,070

6. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	74,270	94,270

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	2,787	2,787
Accruals and deferred income	3,475	900
Directors' loan accounts	3,445	5,834

	9,707	9,521

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HUD Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 2 October 2024

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	69,489	101,544
Bank loans	12,314	14,816

	81,803	116,360

9. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,787	2,787
Later than one year and not later than five years	69,489	101,544

	72,276	104,331

	72,276	104,331

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	3	1

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