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Company Registration No. 10863444 (England and Wales)
HDC ENTERPRISES LIMITED Unaudited accounts for the year ended 31 July 2025
HDC ENTERPRISES LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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HDC ENTERPRISES LIMITED Company Information for the year ended 31 July 2025
Directors
D Donaldson H Donaldson
Company Number
10863444 (England and Wales)
Registered Office
Fox And Hounds Inn Llanharry Pontyclun CF72 9LL Wales
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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HDC ENTERPRISES LIMITED Accountants' report
Accountants' report to the board of directors of HDC ENTERPRISES LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HDC ENTERPRISES LIMITED for the year ended 31 July 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of HDC ENTERPRISES LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of HDC ENTERPRISES LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HDC ENTERPRISES LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HDC ENTERPRISES LIMITED 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 ENTERPRISES LIMITED. You consider that HDC ENTERPRISES LIMITED 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 ENTERPRISES LIMITED. 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.
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD 14 July 2026
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HDC ENTERPRISES LIMITED Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
4,000
6,000
Tangible assets
5
320,478
321,212
324,478
327,212
Current assets
Debtors
6
48,802
60,214
Cash at bank and in hand
672
730
49,474
60,944
Creditors: amounts falling due within one year
7
(12,219)
(12,500)
Net current assets
37,255
48,444
Total assets less current liabilities
361,733
375,656
Creditors: amounts falling due after more than one year
8
(23,313)
(23,619)
Net assets
338,420
352,037
Capital and reserves
Called up share capital
335,000
335,000
Profit and loss account
3,420
17,037
Shareholders' funds
338,420
352,037
For the year ending 31 July 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 directors acknowledge their 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 of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by
H Donaldson Director Company Registration No. 10863444
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HDC ENTERPRISES LIMITED Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
HDC ENTERPRISES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10863444. The registered office is Fox And Hounds Inn, Llanharry, Pontyclun, CF72 9LL, Wales.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes from the provision of public house services.
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:
Plant & machinery
4 years
Fixtures & fittings
4 years
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill) are amortised over a period of 10 years on a straight line basis.
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HDC ENTERPRISES LIMITED Notes to the Accounts for the year ended 31 July 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024
20,000
At 31 July 2025
20,000
Amortisation
At 1 August 2024
14,000
Charge for the year
2,000
At 31 July 2025
16,000
Net book value
At 31 July 2025
4,000
At 31 July 2024
6,000
Goodwill is amortised over a period of 10 years on a straight line basis.
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
320,064
12,123
43,714
375,901
At 31 July 2025
320,064
12,123
43,714
375,901
Depreciation
At 1 August 2024
-
10,975
43,714
54,689
Charge for the year
-
734
-
734
At 31 July 2025
-
11,709
43,714
55,423
Net book value
At 31 July 2025
320,064
414
-
320,478
At 31 July 2024
320,064
1,148
-
321,212
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Amounts due from group undertakings etc.
48,538
53,281
Other debtors
264
5,600
48,802
58,881
Amounts falling due after more than one year
Other debtors
-
1,333
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HDC ENTERPRISES LIMITED Notes to the Accounts for the year ended 31 July 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
10,000
10,000
Trade creditors
1,879
2,500
Accruals
340
-
12,219
12,500
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
23,313
23,619
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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