HO Marketing Communications Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08439901

HO Marketing Communications Ltd

Filleted Unaudited Financial Statements

31 October 2025

HO Marketing Communications Ltd

Statement of Financial Position

31 October 2025

	31 Oct 25		30 Apr 24
Note	£	£	£

Fixed assets

Tangible assets	6		–	2,974

Current assets

Debtors	7	5,217	30,760
Cash at bank and in hand		31,759	4,239
		--------	--------
		36,976	34,999

Creditors: amounts falling due within one year	8	14,549		23,943
		--------		--------
Net current assets			22,427	11,056
			--------	--------
Total assets less current liabilities			22,427	14,030

Creditors: amounts falling due after more than one year	9		1,379	7,534

Provisions	–	565
	--------	--------
Net assets	21,048	5,931
	--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	21,047	5,930
	--------	-------
Shareholders funds	21,048	5,931
	--------	-------

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.

For the period ending 31 October 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 period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

HO Marketing Communications Ltd

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 5 December 2025 , and are signed on behalf of the board by:

Mrs H Owens
Director

Company registration number: 08439901

HO Marketing Communications Ltd

Notes to the Financial Statements

Period from 1 May 2024 to 31 October 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 TML House, 1A The Anchorage, Gosport, Hampshire, PO12 1LY.

2. Statement of compliance

These financial statements 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 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.

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.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Tangible assets

Tangible assets are initially recorded at cost, and 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 equity, 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity 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:

Tooling and development	-	20% reducing balance
Equipment	-	15% reducing balance

Impairment of fixed assets

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. For the purposes of impairment testing, 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 largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 (2024: 1 ).

5. Tax on profit

Major components of tax expense

	Period from
	1 May 24 to	Year to
	31 Oct 25	30 Apr 24
	£	£

Current tax:

UK current tax expense	8,851	5,364
Adjustments in respect of prior periods	6	( 61)
	-------	-------
Total current tax	8,857	5,303
	-------	-------

Deferred tax:

Origination and reversal of timing differences	( 565)	( 164)
	-------	-------
Tax on profit	8,292	5,139
	-------	-------

6. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 May 2024	664	8,845	9,509
Additions	–	199	199
Disposals	( 664)	( 9,044)	( 9,708)
	----	-------	-------
At 31 October 2025	–	–	–
	----	-------	-------
Depreciation
At 1 May 2024	605	5,930	6,535
Disposals	( 605)	( 5,930)	( 6,535)
	----	-------	-------
At 31 October 2025	–	–	–
	----	-------	-------
Carrying amount
At 31 October 2025	–	–	–
	----	-------	-------
At 30 April 2024	59	2,915	2,974
	----	-------	-------

7. Debtors

	31 Oct 25	30 Apr 24
	£	£
Trade debtors	–	9,000
Other debtors	5,217	21,760
	-------	--------
	5,217	30,760
	-------	--------

8. Creditors: amounts falling due within one year

	31 Oct 25	30 Apr 24
	£	£
Bank loans and overdrafts	4,063	3,816
Corporation tax	8,936	9,161
Social security and other taxes	354	483
Other creditors	1,196	10,483
	--------	--------
	14,549	23,943
	--------	--------

9. Creditors: amounts falling due after more than one year

	31 Oct 25	30 Apr 24
	£	£
Bank loans and overdrafts	1,379	7,534
	-------	-------

10. Director's advances, credits and guarantees

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

	31 Oct 25
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mrs H Owens	15,459	( 15,525)	( 66)
	--------	--------	----

	30 Apr 24
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mrs H Owens	4,462	10,997	15,459
	-------	--------	--------