Registration number: 04544625

HTB Consult Limited

Contents

Company Information	1
Profit and Loss Account and Statement of Retained Earnings	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 9

HTB Consult Limited

Company Information

Director

Mr P J Beck

Registered office

Bishop House 10 Wheat Street Brecon Powys LD3 7DG

Accountants

W J James & Co Bishop House 10 Wheat Street Brecon Powys LD3 7DG

HTB Consult Limited

Profit and Loss Account and Statement of Retained Earnings for the Year Ended 31 March 2025

	Note	2025 £	2024 £
Turnover		78,852	89,926
Cost of sales		-	(2,160)
Gross profit		78,852	87,766
Administrative expenses		(47,208)	(49,488)
Other operating income		2,621	2,635
Operating profit		34,265	40,913
Interest payable and similar charges		(206)	(177)
		(206)	(177)
Profit before tax	4	34,059	40,736
Taxation		(6,645)	(7,914)
Profit for the financial year		27,414	32,822
Retained earnings brought forward		163,344	169,530
Dividends paid		(31,840)	(39,008)
Retained earnings carried forward		158,918	163,344

HTB Consult Limited

(Registration number: 04544625)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed Assets
Tangible Assets	5	11,102	12,363
Current assets
Stocks	6	100	100
Debtors	7	178,113	170,102
Cash at bank and in hand		-	5,542
		178,213	175,744
Creditors: Amounts falling due within one year	8	(29,216)	(19,343)
Net current assets		148,997	156,401
Total assets less current liabilities		160,099	168,764
Creditors: Amounts falling due after more than one year	8	(1,142)	(5,315)
Provisions for liabilities		(38)	(104)
Net assets		158,919	163,345
Capital and Reserves
Called up share capital		1	1
Retained Earnings		158,918	163,344
Shareholders' funds		158,919	163,345

For the financial year ending 31 March 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 December 2025
 

......................................... Mr P J Beck Director

HTB Consult Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Bishop House
10 Wheat Street
Brecon
Powys
LD3 7DG
United Kingdom

The principal place of business is:
Plas Derwen
Beacons View
Trefecca
Brecon
Powys
LD3 0PW
United Kingdom

These financial statements were authorised for issue by the director on 9 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest £1.

Revenue recognition

Turnover represents the value of services supplied, stated net of Value Added Tax. Turnover is recognised once the service has been provided and there is a right to receive payment.

Where a service is incomplete at the year end, turnover represents the value of the service provided to that date, based on an appropriate proportion of the total expected consideration at completion. The value of incomplete services is included as "Amounts to be billed to clients" in the balance sheet.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

HTB Consult Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible Assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation .

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to property	4% on cost
Plant and machinery	20% on cost
Fixtures and fittings	10% on cost
Computer equipment	25% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade Debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business, and are recognised at the transaction price.

Stocks

The stock of stationery is valued at cost price.

Trade Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities.

Trade creditors are recognised at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

HTB Consult Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash received.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	1,260	1,517

HTB Consult Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Tangible Assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 April 2024	22,833	8,314	4,257	8,224	43,628
At 31 March 2025	22,833	8,314	4,257	8,224	43,628
Depreciation
At 1 April 2024	11,020	8,204	4,256	7,785	31,265
Charge for the year	914	18	-	329	1,261
At 31 March 2025	11,934	8,222	4,256	8,114	32,526
Carrying amount
At 31 March 2025	10,899	92	1	110	11,102
At 31 March 2024	11,813	110	1	439	12,363

Included within the net book value of land and buildings above is £10,899 (2024 - £11,813) in respect of freehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Other inventories	100	100

7

Debtors

Current	2025 £	2024 £
Trade Debtors	18,130	11,881
Prepayments	927	1,026
Other debtors	159,056	157,195
	178,113	170,102

HTB Consult Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	14,900	4,145
Taxation and social security		11,242	12,758
Accruals and deferred income		3,074	2,440
		29,216	19,343

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	1,142	5,315

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	1,142	5,315

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	10,672	-
Other borrowings	4,228	4,145
	14,900	4,145

10

Dividends

		2025		2024
		£		£

HTB Consult Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

11	Related party transactions

Transactions with the director

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	9,060	9,060
Contributions paid to money purchase schemes	6,000	6,000
	15,060	15,060