Hpl Dev Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13207565

Hpl Dev Ltd

Filleted Unaudited Accounts

31 March 2025

Hpl Dev Ltd

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Current assets

Debtors	5	4,509	4,436
Cash at bank and in hand		–	65
		-------	-------
		4,509	4,501

Creditors: amounts falling due within one year	6	4,508	4,500
		-------	-------
Net current assets		1	1
		----	----
Total assets less current liabilities		1	1
		----	----
Net assets		1	1
		----	----

Capital and reserves

Called up share capital	7	1	1
		----	----
Shareholders funds		1	1
		----	----

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 Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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.

Directors' 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 ;

- 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 were approved by the board of directors and authorised for issue on 16 December 2025 , and are signed on behalf of the board by:

E O T Davies

Director

Company registration number: 13207565

Hpl Dev Ltd

Notes to the Accounts

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Mount Stuart Square, Cardiff, South Glamorgan, CF10 5EE.

2. Statement of compliance

These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The accounts are prepared in sterling, which is the functional currency of the entity.

Foreign currencies

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 of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying small entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under section 1A of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employees

No employees were employed by the company during the period.

5. Debtors

	2025	2024
	£	£
Prepayments and accrued income	4,507	4,434
Other debtors	2	2
	-------	-------
	4,509	4,436
	-------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	8	–
Amounts owed to group undertakings	4,500	–
Accruals and deferred income	–	4,500
	-------	-------
	4,508	4,500
	-------	-------

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

8. Related party transactions

All transactions arose on an arm's-length basis through the normal course of business. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.

9. Controlling party

In the opinion of the directors the parent undertaking and controlling party is Havoc Pictures Ltd, a company incorporated in England and Wales.