Hologuard Ltd 31/03/2025 iXBRL

Company registration number: 04046687

Hologuard Ltd

Unaudited filleted financial statements

31 March 2025

Hologuard Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Hologuard Ltd

Directors and other information


	Director	Mr S J Jailler


	Company number	04046687


	Registered office	34a Broadway
		Leigh on Sea
		Essex
		SS9 1AJ


	Business address	34a The Broadway
		Leigh on Sea
		Essex
		SS9 1AJ


	Accountants	Pritchard Fellows & Co Ltd
		Avery House
		8 Avery Hill Road
		New Eltham
		London
		SE9 2BD

Hologuard Ltd

Report to the director on the preparation of the

unaudited statutory financial statements of Hologuard Ltd

Year ended 31 March 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 March 2025 which comprise the statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Pritchard Fellows & Co Ltd

Chartered Certified Accountants

Avery House

8 Avery Hill Road

New Eltham

London

SE9 2BD

Hologuard Ltd

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	1,400		1,600
Tangible assets	6	11,318		22,642
		_______		_______
			12,718		24,242

Current assets
Debtors	7	3,464,981		2,907,563
Cash at bank and in hand		677,978		1,291,196
		_______		_______
		4,142,959		4,198,759
Creditors: amounts falling due
within one year	8	( 47,022)		( 380,134)
		_______		_______
Net current assets			4,095,937		3,818,625
			_______		_______
Total assets less current liabilities			4,108,655		3,842,867

			_______		_______
Net assets			4,108,655		3,842,867
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			4,108,653		3,842,865
			_______		_______
Shareholders funds			4,108,655		3,842,867
			_______		_______

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.

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 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 income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:

Mr S J Jailler

Director

Company registration number: 04046687

Hologuard Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 34a Broadway, Leigh on Sea, Essex, SS9 1AJ.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

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

Turnover

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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	4 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25% %	straight line
Computer Equipment	-	25% %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Basic financial instruments in debtors and creditors with no stated interest rate, and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement in other administrative expenses.Other financial assets and liabilities, such as loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	5,000	5,000
	_______	_______
Amortisation
At 1 April 2024	3,400	3,400
Charge for the year	200	200
	_______	_______
At 31 March 2025	3,600	3,600
	_______	_______
Carrying amount
At 31 March 2025	1,400	1,400
	_______	_______
At 31 March 2024	1,600	1,600
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Computer Equipment	Total
	£	£	£	£
Cost
At 1 April 2024 and 31 March 2025	21,978	42,271	37,378	101,627
	_______	_______	_______	_______
Depreciation
At 1 April 2024	21,978	21,136	35,873	78,987
Charge for the year	-	10,568	754	11,322
	_______	_______	_______	_______
At 31 March 2025	21,978	31,704	36,627	90,309
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	-	10,567	751	11,318
	_______	_______	_______	_______
At 31 March 2024	-	21,135	1,505	22,640
	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	96,942	75,818
Other debtors	3,368,039	2,831,745
	_______	_______
	3,464,981	2,907,563
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	71	40,209
Corporation tax	9,167	148,074
Social security and other taxes	33,550	27,211
Other creditors	4,234	164,640
	_______	_______
	47,022	380,134
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr S J Jailler	( 160,581)	695,364	534,783
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr S J Jailler	( 84,081)	( 76,500)	( 160,581)
		_______	_______	_______

The loan is interest free and payable on demand.