Heavy Duty Designs Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of Heavy Duty Designs Limited for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Heavy Duty Designs Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Heavy Duty Designs Limited , as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Heavy Duty Designs Limited and state those matters that we have agreed to state to the directors of Heavy Duty Designs Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Heavy Duty Designs Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Heavy Duty Designs Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Heavy Duty Designs Limited . You consider that Heavy Duty Designs Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Heavy Duty Designs Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29/09/2025

Purvis Stevens LLP

SBC House

Restmor Way

Wallington

Surrey

SM6 7AH

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Heavy Duty Designs Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 05132711

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		14,806		14,835

			14,806		14,835
CURRENT ASSETS
Stocks	6	272,370		374,643
Debtors	7	382,893		321,857
Cash at bank and in hand		69,255		95,156

		724,518		791,656
Creditors: Amounts Falling Due Within One Year	8	(143,721 )		(116,057 )

NET CURRENT ASSETS (LIABILITIES)			580,797		675,599

TOTAL ASSETS LESS CURRENT LIABILITIES			595,603		690,434

Creditors: Amounts Falling Due After More Than One Year	9		-		(24,167 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(943 )

NET ASSETS			595,603		665,324

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			595,503		665,224

SHAREHOLDERS' FUNDS			595,603		665,324

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Heavy Duty Designs Limited

Balance Sheet (continued)

As At 31 March 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr James Dunn

Director

29/09/2025

The notes on pages 4 to 7 form part of these financial statements.

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Heavy Duty Designs Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Heavy Duty Designs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05132711 . The registered office is B19 Sbc House, Restmor Way, Wallington, SM6 7AH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are patents and licences. It is amortised to the profit and loss account over its estimated economic life of 4 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Straight line
Fixtures & Fittings	25% Reducing balance
Computer Equipment	25% Reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Heavy Duty Designs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

9Average number of employees, including directors, during the year was: 9 (2024: 9)

4. Intangible Assets

	Intellectual Property
	£
Cost
As at 1 April 2024	25,253

As at 31 March 2025	25,253

Amortisation
As at 1 April 2024	25,253

As at 31 March 2025	25,253

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	17,990	16,622	23,453	58,065
Additions	14,415	-	-	14,415
Disposals	(17,990 )	-	-	(17,990 )

As at 31 March 2025	14,415	16,622	23,453	54,490

...CONTINUED

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Heavy Duty Designs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	4,498	16,062	22,670	43,230
Provided during the period	4,348	140	211	4,699
Disposals	(8,245 )	-	-	(8,245 )

As at 31 March 2025	601	16,202	22,881	39,684

Net Book Value
As at 31 March 2025	13,814	420	572	14,806

As at 1 April 2024	13,492	560	783	14,835

6. Stocks

	2025	2024
	£	£
Stock	272,370	374,643

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	224,388	285,553
Prepayments and accrued income	9,367	9,957
Other debtors	131,106	12,507
Corporation tax recoverable assets	-	12,570
Deferred tax current asset	14,018	-
Net wages	200	200
Directors' loan accounts	3,814	1,070

	382,893	321,857

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	25,567	26,920
Corporation tax	7	-
Other taxes and social security	6,669	5,820
VAT	93,085	79,612
Other creditors	912	860
Accruals and deferred income	2,500	2,450
Directors' loan accounts	14,981	395

	143,721	116,057

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	24,167

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Heavy Duty Designs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Anthony Stubbings	1,070	2,744	-	-	3,814

The above loan is unsecured and repayable on demand.

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