REGISTERED NUMBER: 06582221 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

HKD DEVELOPMENTS

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P A Hodge

T A B Hodge

P J Hodge

A Creba

SECRETARY:

P A Hodge

REGISTERED OFFICE:

10 Paddock Drive

Dorridge

Solihull

West Midlands

B93 8BZ

REGISTERED NUMBER:

06582221 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

Corner Oak

1 Homer Road

Solihull

B91 3QG

CURRENT ASSETS

Debtors

3

2,064,650

2,061,576

Cash at bank

243,179

367,078

2,307,829

2,428,654

CREDITORS

Amounts falling due within one year

4

36,500

263,015

NET CURRENT ASSETS

2,271,329

2,165,639

TOTAL ASSETS LESS CURRENT LIABILITIES

2,271,329

2,165,639

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

2,271,129

2,165,439

SHAREHOLDERS' FUNDS

2,271,329

2,165,639

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by:

A Creba - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The Directors have considered the financial position and future prospects of the company for twelve months from the date of signing and believe that the company has access to sufficient resources to manage its business risks successfully despite the current uncertain economic outlook. The Directors therefore have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, and accordingly, have adopted the going concern basis in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments

Fixed asset investments are stated at cost less provision for diminution in value.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

3.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

2,064,650

2,061,576

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

34,510

259,376

Other creditors

1,990

3,639

36,500

263,015