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Registration number: 15583356

HUDU Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

HUDU Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

HUDU Limited

(Registration number: 15583356)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 916 | -
Current assets |  |  |
Debtors | 5 | 2,344 | -
Cash at bank and in hand |  | 2,592 | 840
|  | 4,936 | 840
Creditors: Amounts falling due within one year | 6 | (18,365) | (4,855)
Net current liabilities |  | (13,429) | (4,015)
Net liabilities |  | (12,513) | (4,015)
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | (12,515) | (4,017)
Shareholders' deficit |  | (12,513) | (4,015)

For the financial year ending 31 March 2026 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 June 2026 and signed on its behalf by:

Mr M C Douglas Director | Mr N J Hooton Director |

HUDU Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 3 June 2026.

2 | Accounting policies

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer Equipment | 33% straight line

HUDU Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

HUDU Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 1,029 | 1,029
At 31 March 2026 | 1,029 | 1,029
Depreciation
Charge for the year | 113 | 113
At 31 March 2026 | 113 | 113
Carrying amount
At 31 March 2026 | 916 | 916

5 | Debtors

Current | 2026 £ | 2025 £
Other debtors | 2,344 | -
| 2,344 | -

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Directors Loans | 7 | 17,655 | 4,435
Accruals and deferred income |  | 710 | 420
|  | 18,365 | 4,855

HUDU Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Other borrowings | 17,655 | 4,435