REGISTERED NUMBER: 03353384 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

H N D JOINTERS LTD

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

A Patel

SECRETARY:

Mrs R Patel

REGISTERED OFFICE:

2 Crossway

Colindale

London

NW9 6EN

REGISTERED NUMBER:

03353384 (England and Wales)

ACCOUNTANTS:

STGCA LLP t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of H N D Jointers Ltd for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of H N D Jointers Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of H N D Jointers Ltd and state those matters that we have agreed to state to the director of H N D Jointers Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H N D Jointers Ltd and its director for our work or for this report.

It is your duty to ensure that H N D Jointers Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of H N D Jointers Ltd. You consider that H N D Jointers Ltd 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 financial statements of H N D Jointers Ltd. 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 statutory financial statements.

STGCA LLP t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

Date: .............................................

FIXED ASSETS

Property, plant and equipment

4

5,491

7,321

CURRENT ASSETS

Inventories

5

2,600

7,448

Debtors

6

14,202

68,603

Investments

7

225,918

115,309

Cash at bank

144,603

164,163

387,323

355,523

CREDITORS

Amounts falling due within one year

8

(6,481

)

(30,635

)

NET CURRENT ASSETS

380,842

324,888

TOTAL ASSETS LESS CURRENT LIABILITIES

386,333

332,209

PROVISIONS FOR LIABILITIES

9

(1,043

)

(1,391

)

NET ASSETS

385,290

330,818

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

385,190

330,718

SHAREHOLDERS' FUNDS

385,290

330,818

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

A Patel - Director

1.	STATUTORY INFORMATION

H N D Jointers Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents sales of goods and services net of VAT and trade discounts. Turnover is recognised when the company has the right to considerations.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are measured at the lower of cost and selling price less cost to sell. Cost is calculated on a first in, first out basis and includes all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

6,122

17,199

30,268

3,622

57,211

DEPRECIATION

At 1 April 2024

6,029

17,163

23,086

3,612

49,890

Charge for year

23

9

1,795

3

1,830

At 31 March 2025

6,052

17,172

24,881

3,615

51,720

NET BOOK VALUE

At 31 March 2025

70

27

5,387

7

5,491

At 31 March 2024

93

36

7,182

10

7,321

5.	INVENTORIES

2025

2024

£

£

Work-in-progress

2,600

7,448

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,579

65,020

VAT

2,623

3,583

14,202

68,603

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

225,918

115,309

Market value of listed investments at 31 March 2025 - £ 225,918 (2024 - £ 115,309 ).

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

71

2,992

Social security and other taxes

1,038

12,568

Other creditors

746

10,543

Wages control

1,733

1,701

Directors' current accounts

213

151

Accrued expenses

2,680

2,680

6,481

30,635

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,043

1,391

Deferred tax

£

Balance at 1 April 2024

1,391

Movement

(348

)

Balance at 31 March 2025

1,043

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year,the company paid dividends of £12,000 (2024 : £9,200) to the director and his family.

The company paid £1,593 (2024: £1,658) to the director for use of home as office.

11.	ULTIMATE CONTROLLING PARTY

The director is the ultimate controller as he owns the majority of the issued share capital of the company.