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Company Registration No. 12277895 (England and Wales)
HDG CARS LTD Unaudited accounts for the year ended 31 October 2025
HDG CARS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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HDG CARS LTD Company Information for the year ended 31 October 2025
Director
Mohammed Meraj
Company Number
12277895 (England and Wales)
Registered Office
27 -29 BACKYARD HALESOWEN B63 2QY ENGLAND
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HDG CARS LTD Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Inventories
200,720
120,720
Cash at bank and in hand
16,787
8,931
217,507
129,651
Creditors: amounts falling due within one year
5
(185,744)
(88,378)
Net current assets
31,763
41,273
Total assets less current liabilities
31,763
41,273
Creditors: amounts falling due after more than one year
6
(8,979)
(19,364)
Net assets
22,784
21,909
Capital and reserves
Called up share capital
1
1
Profit and loss account
22,783
21,908
Shareholders' funds
22,784
21,909
For the year ending 31 October 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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.
The financial statements were approved by the Board and authorised for issue on 2 March 2026 and were signed on its behalf by
Mohammed Meraj Director Company Registration No. 12277895
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HDG CARS LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
HDG CARS LTD is a private company, limited by shares, registered in England and Wales, registration number 12277895. The registered office is 27 -29 BACKYARD, HALESOWEN, B63 2QY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 October 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 November 2024
2,419
At 31 October 2025
2,419
Depreciation
At 1 November 2024
2,419
At 31 October 2025
2,419
Net book value
At 31 October 2025
-
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HDG CARS LTD Notes to the Accounts for the year ended 31 October 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
24,554
19,232
Trade creditors
826
826
Taxes and social security
32,131
21,320
Proposed dividends
83,000
47,000
Loans from directors
45,233
-
185,744
88,378
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
8,979
19,364
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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