H__D_ENERGY_CONSULTANCY_LIMITED_31_Jul_2025_set_of_accounts_for

H & D ENERGY CONSULTANCY LIMITED

Statement of Financial Position

31 July 2025

	2025		2024
	£		£
Fixed assets	1,792		1,240

Current assets	4,407		2,943
Creditors: amounts falling due within one year	(1,050	)	(945	)
Net current assets	3,357		1,998
Total assets less current liabilities	5,149		3,238

Capital and reserves	5,149		3,238

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

18 Queens Road

,

Manchester

,

GB

,

M8 8UF

, United Kingdom.

2 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

3 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.

4 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 etc - 20% on reducing balance

5 Taxation Taxation for the period 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. 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 period end and that are expected to apply to the reversal of the timing difference.

6 Tangible fixed assets Plant and machinery £ Cost B/F 1,500 £ Cost Additions 1,100 At 31 July 2025 Depreciation B/F 318 Depreciation Charge for period 548 Accumlated Dep £ 858 At 31 July 2025 310 Net book value At 31 July 2025 1,792

7 Debtors: amounts falling due within one year Other debtors 4,318

8 Cash at bank as at 31 July 2025 £89

For the year ending

31 July 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved by the

board of directors

and authorised for issue on

1 December 2025

, and are signed on behalf of the board by:

Mr Danial Bashir

Director

Company registration number: