Company registration number SC371388 (Scotland)
H B A C (SCOTLAND) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
H B A C (SCOTLAND) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
H B A C (SCOTLAND) LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,993
4,779
Current assets
Stocks
601
688
Debtors
4
15,079
15,039
Cash at bank and in hand
4,828
11,344
20,508
27,071
Creditors: amounts falling due within one year
5
(11,035)
(12,421)
Net current assets
9,473
14,650
Total assets less current liabilities
13,466
19,429
Creditors: amounts falling due after more than one year
6
(200)
(2,600)
Net assets
13,266
16,829
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
13,265
16,828
Total equity
13,266
16,829

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 her responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 January 2026
Mrs A Capaldi
Director
Company registration number SC371388 (Scotland)
H B A C (SCOTLAND) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

H B A C (Scotland) Limited is a private company limited by shares incorporated in Scotland. The registered office is 6th, Floor Gordon Chambers, 90 Mitchell Street, Glasgow, United Kingdom, G1 3NQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on a reducing balance basis
Fixtures and fittings
25% on a reducing balance basis
Computers
33% on a straight line basis
1.4
Stocks

Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

H B A C (SCOTLAND) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 May 2024
4,939
7,479
7,463
19,881
Additions
284
400
-
0
684
At 30 April 2025
5,223
7,879
7,463
20,565
Depreciation and impairment
At 1 May 2024
3,911
5,522
5,669
15,102
Depreciation charged in the year
289
589
592
1,470
At 30 April 2025
4,200
6,111
6,261
16,572
Carrying amount
At 30 April 2025
1,023
1,768
1,202
3,993
At 30 April 2024
1,028
1,957
1,794
4,779
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
15,079
15,039
H B A C (SCOTLAND) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
2,400
2,400
Corporation tax
5,553
8,305
Other creditors
3,082
1,716
11,035
12,421
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
200
2,600
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