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# HMPS LTD

Company Registration Number
06710719
(England and Wales)

## Micro-Entity Accounts

For the Year Ended 30 September 2025

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

1

# HMPS LTD

## Contents

Balance Sheet | 3
Statement of Compliance | 4
Notes to the Financial Statements | 5-7

2

# HMPS LTD

## Balance sheet

As at 30 September 2025

| 2025 £ | 2024 £
Fixed assets | 36 | 3,645
Current assets | 620 | 16,185
Creditors: amounts falling due within one year | (1,500) | (1,346)
Net current assets (liabilities) | (880) | 14,839
Total assets less current liabilities | (844) | 18,484
Total net assets (liabilities) | (844) | 18,484
Capital and reserves | (844) | 18,484

3

# HMPS LTD

## Balance sheet continued

For the year ending 30 September 2025 the company was entitled to exemption 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 have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 6 January 2026.

MOKARRAMI, Hassan
Director

4

# HMPS LTD

## Notes to the Financial Statements

for the Year Ended 30 September 2025

### 1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

5

# HMPS LTD

## Notes to the Financial Statements (continued)

### 2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

6

# HMPS LTD

## Notes to the Financial Statements (continued)

### 3. Employee Information

The average number of employees during the year was: 3

7