HLB Tax Consulting Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13553573 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

HLB Tax Consulting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H L Barnes

J S Barnes

SECRETARY:

J S Barnes

REGISTERED OFFICE:

Office 3.4

3rd Floor, St George's Works

47-49 Colegate

Norwich

NR3 1DD

REGISTERED NUMBER:

13553573 (England and Wales)

FIXED ASSETS

Tangible assets

4

724

497

CURRENT ASSETS

Debtors

5

9,835

11,430

Cash at bank

29,966

35,404

39,801

46,834

CREDITORS

Amounts falling due within one year

6

27,692

35,339

NET CURRENT ASSETS

12,109

11,495

TOTAL ASSETS LESS CURRENT
LIABILITIES

12,833

11,992

CAPITAL AND RESERVES

Called up share capital

7

15

Retained earnings

12,818

11,977

SHAREHOLDERS' FUNDS

12,833

11,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2025 and were signed on its behalf by:

H L Barnes - Director

1.	STATUTORY INFORMATION

HLB Tax Consulting Ltd 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.

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

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.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 September 2024

-

667

Additions

165

250

415

At 31 August 2025

165

917

1,082

DEPRECIATION

At 1 September 2024

-

170

Charge for year

11

177

188

At 31 August 2025

11

347

358

NET BOOK VALUE

At 31 August 2025

154

570

724

At 31 August 2024

-

497

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

7,400

8,280

Other debtors

2,435

3,150

9,835

11,430

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade creditors

11

101

Taxation and social security

24,670

31,423

Other creditors

3,011

3,815

27,692

35,339

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

100

Ordinary

£0.01

10

50

B Ordinary

£0.10

5

15

8.	PENSION COMMITMENTS

The company operates a defined contributions pension scheme. The assets of the scheme are held separately fro those of the company in an independently administered fund.

The pension cost charge above represents contributions payable by the company to the fund and amounted £7,865 (2024 - £1,849). Contributions totalling £37 (2024 - £37) were payable to the fund at the balance sheet date and are included in other payables.

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, the amount due to the director was £974 (2023 - £752).