Company Registration No. 08870199 (England and Wales)
HMD Building & Maintenance Limited
Unaudited accounts
for the year ended 31 January 2025
HMD Building & Maintenance Limited
Unaudited accounts
Contents
HMD Building & Maintenance Limited
Company Information
for the year ended 31 January 2025
Company Number
08870199 (England and Wales)
Registered Office
Unit 12
King Alfred Way
Cheltenham
Gloucestershire
GL52 6QP
ENGLAND
Accountants
Louise Newman and co Ltd
2 Bath Mews
Bath Parade
Cheltenham
Gloucestershire
GL53 7HL
HMD Building & Maintenance Limited
Statement of financial position
as at 31 January 2025
Tangible assets
2,462
3,173
Cash at bank and in hand
18,227
18,495
Creditors: amounts falling due within one year
(76,241)
(62,269)
Net current liabilities
(12,720)
(28,707)
Total assets less current liabilities
(10,258)
(25,534)
Creditors: amounts falling due after more than one year
(18,523)
(22,999)
Net liabilities
(28,781)
(48,533)
Called up share capital
1,000
1,000
Profit and loss account
(29,781)
(49,533)
Shareholders' funds
(28,781)
(48,533)
For the year ending 31 January 2025 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 October 2025 and were signed on its behalf by
Luke Davis
Director
Company Registration No. 08870199
HMD Building & Maintenance Limited
Notes to the Accounts
for the year ended 31 January 2025
HMD Building & Maintenance Limited is a private company, limited by shares, registered in England and Wales, registration number 08870199. The registered office is Unit 12, King Alfred Way, Cheltenham, Gloucestershire, GL52 6QP, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
HMD Building & Maintenance Limited
Notes to the Accounts
for the year ended 31 January 2025
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Trade debtors
42,424
8,661
Accrued income and prepayments
1,125
1,125
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
8,400
8,400
Taxes and social security
27,694
22,847
7
Creditors: amounts falling due after more than one year
2025
2024
The controlling party is L Davis.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).