Company registration number 07272637 (England and Wales)
Hard To Limited
Unaudited Financial Statements
For the year ended 30 June 2025
Hard To Limited
Contents
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
Hard To Limited
Accountants' report to the director on the preparation of the unaudited statutory financial statements of Hard To Limited for the year ended 30 June 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hard To Limited for the year ended 30 June 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Hard To Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Hard To Limited and state those matters that we have agreed to state to the b oard of d irectors of Hard To Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hard To Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Hard To Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hard To Limited. You consider that Hard To Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hard To Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Derby Limited
Accountants
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
24 March 2026
Hard To Limited
Balance sheet
As at 30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
7,325
8,050
Cash at bank and in hand
5,955
3,006
13,280
11,056
Creditors: amounts falling due within one year
5
(40,910)
(41,030)
Net current liabilities
(27,630)
(29,974)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
(27,730)
(30,074)
Total equity
(27,630)
(29,974)

For the financial year ended 30 June 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 his 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 24 March 2026
D K Adams
Director
Company registration number 07272637 (England and Wales)
Hard To Limited
Notes to the financial statements
For the year ended 30 June 2025
- 3 -
1
Accounting policies
Company information

Hard To Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Prospect Place, Millennium Way, Pride Park, Derby, DE24 8HG.

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
Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue to trade. The validity of this assumption is dependent on the continued support of other creditors not requiring the withdrawal of their monies owed to them until sufficient funds are made available.

If the company were unable to trade, adjustments would have been made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise, and to reclassify fixed assets and long term liabilities as current assets and liabilities.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

Hard To Limited
Notes to the financial statements (continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Website
3 years straight line
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
Intangible fixed assets
Website
£
Cost
At 1 July 2024 and 30 June 2025
38,900
Amortisation and impairment
At 1 July 2024 and 30 June 2025
38,900
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,325
8,050
Hard To Limited
Notes to the financial statements (continued)
For the year ended 30 June 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
40,910
41,030
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
7
Related party transactions

Summary of transactions with other related parties

At the balance sheet date, the amounts owed to directors amounted to £810 (2024 - £810). The loans are provided interest free and are repayable on demand.

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