HOTGHOSTWRITER LTD


Directors	ALVARO, Delfim
	CID MASCARENAS, Fabian


Registered Address	Flat 3 3 Hawkshaw Close
	London
	SW2 4QT


Registered Number	11274536 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		2,048		2,606
Tangible assets	4		66		573
			2,114		3,179
Current assets
Debtors	5	57,697		15,325
Cash at bank and on hand		3,272		296,241
		60,969		311,566
Creditors amounts falling due within one year	6	(173,852)		(152,921)
Net current assets (liabilities)			(112,883)		158,645
Total assets less current liabilities			(110,769)		161,824
Net assets			(110,769)		161,824
Capital and reserves
Called up share capital			100		100
Profit and loss account			(110,869)		161,724
Shareholders' funds			(110,769)		161,824

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 November 2025, and are signed on its behalf by:

CID MASCARENAS, Fabian
Director
Registered Company No. 11274536

HOTGHOSTWRITER LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	2,792	2,792
At 31 March 25	2,792	2,792
Amortisation and impairment
At 01 April 24	186	186
Charge for year	558	558
At 31 March 25	744	744
Net book value
At 31 March 25	2,048	2,048
At 31 March 24	2,606	2,606

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	-	8,162	8,162
At 31 March 25	-	8,162	8,162
Depreciation and impairment
At 01 April 24	-	7,589	7,589
Charge for year	507	-	507
At 31 March 25	507	7,589	8,096
Net book value
At 31 March 25	(507)	573	66
At 31 March 24	-	573	573

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	3,647	15,325
Other debtors	54,050	-
Total	57,697	15,325


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	182
Bank borrowings and overdrafts	10,076	-
Taxation and social security	133,145	129,862
Other creditors	27,779	29
Accrued liabilities and deferred income	2,852	22,848
Total	173,852	152,921


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year