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HDB SERVICES LTD

Registered Number
15838439
(England and Wales)

Unaudited Financial Statements for the Period ended
31 July 2025

HDB SERVICES LTD
Company Information
for the period from 15 July 2024 to 31 July 2025

Director | Bradley John Jones

Registered Address | The Silver Birches
| Barford Road
| Wilden
| MK44 2QG

Registered Number | 15838439 (England and Wales)

HDB SERVICES LTD
Balance Sheet as at
31 July 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 291,164
|  |  |  | 291,164
Current assets |  |  |  |
Debtors | 4 | 665,846 |  |
Cash at bank and on hand |  | 73,475 |  |
|  | 739,321 |  |
Creditors amounts falling due within one year | 5 | (648,090) |  |
Net current assets (liabilities) |  |  |  | 91,231
Total assets less current liabilities |  |  |  | 382,395
Creditors amounts falling due after one year | 6 |  |  | (330,483)
Net assets |  |  |  | 51,912
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | 51,812
Shareholders' funds |  |  |  | 51,912

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 31 October 2025, and are signed on its behalf by:
Bradley John Jones Director Registered Company No. 15838439

HDB SERVICES LTD
Notes to the Financial Statements
for the period ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Employee benefits
--- | ---
| A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 15
| Office Equipment | 25

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 16

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| Additions | 1,863 |  | 337,130 |  | 4,275 |  | 343,268
| At 31 July 25 | 1,863 |  | 337,130 |  | 4,275 |  | 343,268
| Depreciation and impairment
| Charge for year | 466 |  | 50,569 |  | 1,069 |  | 52,104
| At 31 July 25 | 466 |  | 50,569 |  | 1,069 |  | 52,104
| Net book value
| At 31 July 25 | 1,397 |  | 286,561 |  | 3,206 |  | 291,164
| At 14 July 24 | - |  | - |  | - |  | -

4. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade debtors / trade receivables | 153,974
| Amounts owed by group undertakings | 16,142
| Other debtors | 509
| Prepayments and accrued income | 495,221
| Total | 665,846

5. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade creditors / trade payables | 266,862
| Bank borrowings and overdrafts | 385
| Taxation and social security | 144,639
| Finance lease and HP contracts | 151,268
| Other creditors | 81,991
| Accrued liabilities and deferred income | 2,945
| Total | 648,090

6. | Creditors: amounts due after one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Other creditors | 330,483
| Total | 330,483

7. | Obligations under finance leases
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Finance lease and HP contracts | 481,751