Registration number: 10784087

The HDOne Kirklees Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

The HDOne Kirklees Limited

Balance Sheet

as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	2,339,357
Current assets
Debtors	5	-	7,083
Creditors: Amounts falling due within one year	6	(4,169)	(2,366,523)
Net current liabilities		(4,169)	(2,359,440)
Net liabilities		(4,169)	(20,083)
Capital and reserves
Allotted, called up and fully paid share capital		100	100
Profit and loss account		(4,269)	(20,183)
Shareholders' funds		(4,169)	(20,083)

Registration number: 10784087

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 15 May 2026 and signed on its behalf by:
 

......................................... Mr J Booth Director

The HDOne Kirklees Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 May 2025

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 10784087.

The address of its registered office is:
Marshall House
Huddersfield Road
Elland
West Yorkshire
HX5 9BW

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The HDOne Kirklees Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 May 2025 (continued)

2	Accounting policies (continued)

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Tangible assets

The investment property was previously included as a tangible asset at cost, in accordance with FRS 102, as it was in under construction.

The project has now been paused with no plans for it to restart. An impairment review has been carried out and determined that the asset has a value of nil. Therefore the asset has been depreciated in full in the year.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 0 (2024 - 0).

4	Tangible assets

	Investment property  £	Total £
Cost
At 1 June 2024	2,339,357	2,339,357
Disposals	(830,303)	(830,303)
At 31 May 2025	1,509,054	1,509,054
Depreciation
Charge for the year	1,509,054	1,509,054
At 31 May 2025	1,509,054	1,509,054
Net book value
At 31 May 2025	-	-
At 31 May 2024	2,339,357	2,339,357

The HDOne Kirklees Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 May 2025 (continued)

5

Debtors

		2025 £	2024 £
VAT Control account		-	355
Deferred tax assets		-	6,728
		-	7,083

6

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	-	30,303
Amounts owed to related parties	-	2,332,360
Accruals	4,169	3,860
	4,169	2,366,523

7	Related party transactions

Included within creditors is £Nil (2024: £1,832,410) which is a loan from a connected company holding 50% of the issued share capital in The HDOne Kirklees Limited and subsequently having significant control over the company. £1,535,865 of this loan has been written off in the year.

Included within creditors is £Nil (2024: £499,950) which is an amount due to a connected company holding 50% of the issued share capital in The HDOne Kirklees Limited and subsequently having significant control over the company.