2025-01-01 2025-12-31 SC645168 HDC (GROUP HOLDINGS) LIMITED false SC645168 2025-01-01 2025-12-31 SC645168 uk-bus:Director1 2025-01-01 2025-12-31 SC645168 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC645168 uk-bus:SmallEntities 2025-01-01 2025-12-31 SC645168 uk-bus:FullAccounts 2025-01-01 2025-12-31 SC645168 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC645168 2025-01-01 SC645168 2025-12-31 SC645168 2024-12-31 xbrli:pure iso4217:GBP SC645168 2024-01-01 2024-12-31

Company Registration Number : SC645168 (Scotland)
SC645168
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-12-31
false
HDC (GROUP HOLDINGS) LIMITED
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2025-01-01
HDC (GROUP HOLDINGS) LIMITED Unaudited filleted financial statements For the year ended 31 December 2025

HDC (GROUP HOLDINGS) LIMITED Contents For the year ended 31 December 2025

CONTENTS | PAGE
Company Information | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5

HDC (GROUP HOLDINGS) LIMITED Company Information For the year ended 31 December 2025

Company registration number |  | SC645168 (Scotland)
Directors |  | Darren Anderson
|  | Clive Vernon Anderson
|  | Robert David Anderson
|  | Alvin Clarke
|  | Edward Fennell
Registered office address |  | Unit 2, Maritime Court
|  | Cartside Avenue
|  | Inchinnan
|  | Renfrewshire
|  | PA4 9RX
Accountant |  | Gatehouse Accounting Limited
|  | The Gatehouse
|  | Maritime Court, Inchinnan Business Park
|  | PA4 9RX

HDC (GROUP HOLDINGS) LIMITED Statement of Financial Position For the year ended 31 December 2025

|  |  | 2025 |  | 2024
| Notes |  | £ |  | £
Current assets |  |  |  |  |
Debtors |  |  | 735,268 |  | 860,555
Cash and cash equivalents |  |  | 4,244 |  | 25,156
|  |  | 739,512 |  | 885,711
Current liabilities |  |  |  |  |
Creditors: Amounts falling due within one year |  |  | (361,708) |  | (507,907)
|  |  | (361,708) |  | (507,907)
Net current assets/(liabilities) |  |  | 377,804 |  | 377,804
Total assets less current liabilities |  |  | 377,804 |  | 377,804
Net assets/(liabilities) |  |  | 377,804 |  | 377,804
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 99 |  | 99
Retained earnings |  |  | 377,705 |  | 377,705
Shareholder's funds |  |  | 377,804 |  | 377,804
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A. The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
For the year ended 31 December 2025 the company was entitled to exemption from audit 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 directors acknowledge their responsibility 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 17 April 2026
.............................
Darren Anderson (Director)
Company registration number: SC645168

/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */

Balance sheet at 2025-12-31 31 December 2025
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Current Assets |  |  |  | 739,512 |  | 885,711
Cash in Hand/Bank |  |  |  | 4,244 |  | 25,156
Creditors: amounts falling due within one year |  |  |  | (361,708) |  | (507,907)
Net current assets/(liabilities) |  |  |  | 377,804 |  | 377,804
Total assets less current liabilities |  |  |  | 377,804 |  | 377,804
Net Assets/(liabilities) |  |  |  | 377,804 |  | 377,804
Capital and Reserves |  |  |  | 377,804 |  | 377,804
Called up share capital |  |  |  | 99 |  | 99
Profit and loss account |  |  |  | 377,705 |  | 377,705
SHAREHOLDER'S FUND |  |  |  | 377,804 |  | 377,804
For the year ending 31/12/2025 the company was entitled to exemption 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. For the year ending 31-12-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The directors acknowledge 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 small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 17 April 2026 2026-04-17 and signed on behalf of the board, |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Darren Anderson |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |
Company registration number: SC645168 |  |  |  |  |  |  |  |  |  |

HDC (GROUP HOLDINGS) LIMITED Notes to the Financial Statements For the year ended 31 December 2025

(1) General Information
The company is a private company limited by shares and is registered in Scotland. The address of the registered office is Unit 2, Maritime Court, Cartside Avenue, Inchinnan, Renfrewshire, PA4 9RX.
(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.
(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Borrowing costs
All borrowing related costs are included within the statement of income in the period in which they are incurred using the effective interest method.
(4) Employees
During the year, the average number of employees including director was 1 (2024 : 1).