HDC Distribution Ltd 15412664 false 2025-02-01 2026-01-31 2026-01-31 The principal activity of the company is retail sale via mail order houses or via internet Digita Accounts Production Advanced 6.30.9574.0 true true 15412664 2025-02-01 2026-01-31 15412664 2026-01-31 15412664 bus:OrdinaryShareClass1 2026-01-31 15412664 core:RetainedEarningsAccumulatedLosses 2026-01-31 15412664 core:ShareCapital 2026-01-31 15412664 core:CurrentFinancialInstruments 2026-01-31 15412664 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 15412664 core:FurnitureFittingsToolsEquipment 2026-01-31 15412664 bus:SmallEntities 2025-02-01 2026-01-31 15412664 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 15412664 bus:FilletedAccounts 2025-02-01 2026-01-31 15412664 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 15412664 bus:RegisteredOffice 2025-02-01 2026-01-31 15412664 bus:Director1 2025-02-01 2026-01-31 15412664 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 15412664 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 15412664 bus:Agent1 2025-02-01 2026-01-31 15412664 core:FurnitureFittings 2025-02-01 2026-01-31 15412664 core:FurnitureFittingsToolsEquipment 2025-02-01 2026-01-31 15412664 countries:England 2025-02-01 2026-01-31 15412664 2024-02-01 2025-01-31 15412664 2025-01-31 15412664 bus:OrdinaryShareClass1 2025-01-31 15412664 core:RetainedEarningsAccumulatedLosses 2025-01-31 15412664 core:ShareCapital 2025-01-31 15412664 core:CurrentFinancialInstruments 2025-01-31 15412664 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 15412664

HDC Distribution Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

HDC Distribution Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

HDC Distribution Ltd

Company Information

Director | Mrs Cristina-Ana-Maria Hamze-Sinno

Registered office | 4 Hencotes Hexham England and Wales NE46 2EJ

Accountants | Deans Accountants And Business Advisors Ltd 27 North Bridge Street Hawick Scottish Borders TD9 9BD

DEANS
Chartered Accountants
Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
HDC Distribution Ltd for the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HDC Distribution Ltd for the year ended 31 January 2026 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland (ICAS), we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/ethics/icas-code-of-ethics.

This report is made solely to the Board of Directors of HDC Distribution Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of HDC Distribution Ltd and state those matters that we have agreed to state to the Board of Directors of HDC Distribution Ltd, as a body, in this report in accordance with ICAS guidance (www.icas.com/accountsprep/guidance). To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HDC Distribution Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that HDC Distribution Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of HDC Distribution Ltd. You consider that HDC Distribution Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of HDC Distribution Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Deans Accountants And Business Advisors Ltd
27 North Bridge Street
Hawick
Scottish Borders
TD9 9BD

26 June 2026

HDC Distribution Ltd

(Registration number: 15412664)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 6,713 | -
Current assets |  |  |
Debtors | 5 | 40 | 7,369
Cash at bank and in hand |  | 2,038 | 108
|  | 2,078 | 7,477
Creditors: Amounts falling due within one year | 6 | (24,705) | (7,377)
Net current (liabilities)/assets |  | (22,627) | 100
Net (liabilities)/assets |  | (15,914) | 100
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | (16,014) | -
Shareholders' (deficit)/funds |  | (15,914) | 100

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 June 2026

......................................... Mrs Cristina-Ana-Maria Hamze-Sinno Director

HDC Distribution Ltd

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

1 | General information

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

The address of its registered office is:
4 Hencotes
Hexham
NE46 2EJ
England and Wales

The principal place of business is:
4e Havelock Place
Hawick
TD9 7BE

These financial statements were authorised for issue by the director on 26 June 2026.

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.

The accounts are presented in £GBP and are rounded to the nearest £1.

Going concern

The company has net liabilities of £15,914 as at 31 March 2026. The company relies on the continued support of the directors to finance the day to day working requirements.
The directors consider it appropriate to prepare the Financial Statements on a going concern basis. After consideration of all the information available about the foreseeable future (limited to one year from the date of approval of these financial statements) there is reasonable expectation that the company has adequate resources to remain in operational existence for the foreseeable future.
If adoption of the going concern basis was inappropriate, adjustments could be required to write down assets to the assessment of their recoverable value, to reclassify fixed assets as current assets and to provide for any further liabilities that may arise.

HDC Distribution Ltd

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

Judgements

Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgements and estimates have been made included:
Useful economic lives of tangible assets – the annual depreciation charge for tangible assets is sensitive to change in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on economic utilisation, and the physical condition of the assets.

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.
Sale of goods – internet based transactions
The company sells goods via its website for delivery to customers. Revenue is recognised when the risks and rewards of the inventory is passed to the customer. For deliveries to the customer this is the point of acceptance of the goods by the customer. Transactions are settled by credit or payment card.

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
Furniture and fittings | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

HDC Distribution Ltd

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

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Recognition and measurement
Where shares are issued, any component that creates, a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as an interest expense in the profit and loss account.
Impairment
At the end of each reporting period financial instruments measured at fair value are assessed for objective evidence of impairment. The impairment loss is recognised in the profit and loss account.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

HDC Distribution Ltd

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

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 8,307 | 8,307
At 31 January 2026 | 8,307 | 8,307
Depreciation
Charge for the year | 1,594 | 1,594
At 31 January 2026 | 1,594 | 1,594
Carrying amount
At 31 January 2026 | 6,713 | 6,713

5 | Debtors

Current | 2026 £ | 2025 £
Prepayments | - | 7,369
Other debtors | 40 | -
| 40 | 7,369

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 49 | -
Accruals and deferred income | 1,000 | -
Other creditors | 23,656 | 7,377
| 24,705 | 7,377

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

8 | Related party transactions

Other transactions with the director

During the year the director loaned money to the company. At the year end the balance outstanding from the company was £23,656 (2024 - £7,377).