Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.HFD Avondale House Holdings Limited 2024-07-01 false commercial property utilities services 2 false true false SC405191 2024-07-01 2025-06-30 SC405191 2023-07-01 2024-06-30 SC405191 2025-06-30 SC405191 2024-06-30 SC405191 c:Director1 2024-07-01 2025-06-30 SC405191 d:CurrentFinancialInstruments 2025-06-30 SC405191 d:CurrentFinancialInstruments 2024-06-30 SC405191 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 SC405191 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC405191 d:ShareCapital 2025-06-30 SC405191 d:ShareCapital 2024-06-30 SC405191 d:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 SC405191 d:RetainedEarningsAccumulatedLosses 2025-06-30 SC405191 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC405191 c:OrdinaryShareClass1 2024-07-01 2025-06-30 SC405191 c:OrdinaryShareClass1 2025-06-30 SC405191 c:OrdinaryShareClass1 2024-06-30 SC405191 c:FRS102 2024-07-01 2025-06-30 SC405191 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC405191 c:FullAccounts 2024-07-01 2025-06-30 SC405191 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC405191 e:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC405191 HFD UTILITIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
HFD UTILITIES LIMITED REGISTERED NUMBER: SC405191 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand | 4 |  | 5 |  | 25
Creditors: amounts falling due within one year | 5 |  | - |  | (948)
Net current assets/(liabilities) |  |  | 5 |  | (923)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 1 |  | 1
Profit and loss account | 7 |  | 4 |  | (924)
|  |  | 5 |  | (923)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mrs R Hill
Director
Date: 13 March 2026
The notes on pages 2 to 3 form part of these financial statements. Page 1
HFD UTILITIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
HFD Utilities Limited (Company number: SC405191) is a private company limited by shares incorporated in Scotland. The registered office is 177 Bothwell Street, Glasgow, G2 7ER. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 amounts in these financial statements are rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Going concern
Following the reporting date the company has ceased to trade and at the time of approving the financial statements, the directors intend for the company to be wound up through a members' voluntary liquidation. The financial statements have therefore been prepared on a basis other than going concern. There has been no change in the recognition and measurement of assets, liabilities or expenditure as a consequence of adopting a basis other than going concern when preparing the financial statements.
| 2.3 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 5 | 25
Page 2
HFD UTILITIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | - | 948
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
7. | Reserves
Profit and loss account The profit and loss reserves represents cumulative profits and losses, less any dividends paid
8. | Controlling party
The company is a 100% subsidiary of HFD Avondale House Holdings Limited. W D Hill is considered to be the ultimate controlling party due to his majority shareholding in HFD Avondale House Holdings Limited.
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