HPL ACCOUNTANCY & BUSINESS SERVICES LTD


Director	HOPLEY, Martin Steven


Registered Address	Suite 10 Broadway House
	2 Haygate Road
	Telford
	TF1 1QA


Registered Number	15368173 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		4,000		4,000
Tangible assets	4		2,107		23,529
			6,107		27,529
Current assets
Cash at bank and on hand		50,308		4,289
		50,308		4,289
Creditors amounts falling due within one year	6	(23,608)		(21,319)
Net current assets (liabilities)			26,700		(17,030)
Total assets less current liabilities			32,807		10,499
Net assets			32,807		10,499
Capital and reserves
Called up share capital			100		100
Profit and loss account			32,707		10,399
Shareholders' funds			32,807		10,499

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 Director acknowledges 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 Director on 18 January 2026, and are signed on its behalf by:

HOPLEY, Martin Steven
Director
Registered Company No. 15368173

HPL ACCOUNTANCY & BUSINESS SERVICES LTD

Notes to the Financial Statements
for the year ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	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
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	2

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	4,000	4,000
At 31 December 25	4,000	4,000
Net book value
At 31 December 25	4,000	4,000
At 31 December 24	4,000	4,000

4.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 25	23,500	1,299	24,799
Additions	-	2,418	2,418
Disposals	(23,500)	-	(23,500)
At 31 December 25	-	3,717	3,717
Depreciation and impairment
At 01 January 25	783	487	1,270
Charge for year	-	1,123	1,123
On disposals	(783)	-	(783)
At 31 December 25	-	1,610	1,610
Net book value
At 31 December 25	-	2,107	2,107
At 31 December 24	22,717	812	23,529

5.	Debtors: amounts due within one year

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,354	59
Bank borrowings and overdrafts	4,150	1
Amounts owed to related parties	11,718	18,842
Taxation and social security	6,386	2,102
Other creditors	-	315
Total	23,608	21,319

7.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
HOPLEY, Martin Steven	18,842	0	7,123	11,719
	18,842	0	7,123	11,719