HDTR Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC723970

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		382		952

			382		952
CURRENT ASSETS
Debtors	5	45,237		1,164
Cash at bank and in hand		22,976		22,353

		68,213		23,517
Creditors: Amounts Falling Due Within One Year	6	(52,308 )		(38,816 )

NET CURRENT ASSETS (LIABILITIES)			15,905		(15,299 )

TOTAL ASSETS LESS CURRENT LIABILITIES			16,287		(14,347 )

Creditors: Amounts Falling Due After More Than One Year	7		(1,000 )		(26,210 )

NET ASSETS/(LIABILITIES)			15,287		(40,557 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			15,286		(40,558 )

SHAREHOLDERS' FUNDS			15,287		(40,557)

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HDTR Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Aleena Alam

Director

20 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

HDTR Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC723970 . The registered office is 2/3 Clyde Offices, 48 West George Street, Glasgow, G2 1BP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	Depreciation @20% SLM
Computer Equipment	Depreciation @33.33% SLM

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

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HDTR Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2025	467	1,427	1,894

As at 28 February 2026	467	1,427	1,894

Depreciation
As at 1 March 2025	93	849	942
Provided during the period	94	476	570

As at 28 February 2026	187	1,325	1,512

Net Book Value
As at 28 February 2026	280	102	382

As at 1 March 2025	374	578	952

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	41,369	1,164
Other debtors	3,868	-

	45,237	1,164

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	13,074	8,284
Bank loans and overdrafts	9,114	4,083
Other creditors	9,375	24,126
Taxation and social security	20,745	2,323

	52,308	38,816

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HDTR Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	26,210
Amounts owed to participating interests	1,000	-

	1,000	26,210

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Ms Aleena Alam	13,317	46,805	30,596	-	2,892

The above loan is unsecured, interest free and repayable on demand.

10. Related Party Transactions

During the year, the company had a balance due to Beryl Investments Ltd, a company under common control through common directorships. At the year end, the amount due was £1,000 (2025: £26,210). The balance is unsecured, interest-free and repayable on demand.

The company also had a balance due to Ikhlaq Mohammad, who is the close family member of one of the directors. At the year end, the amount owed was £nil (2025: £9,912.60). The balance is unsecured, interest-free and repayable on demand.

The company also had a balance due from ACAP123 Ltd, a company under the control of a close family member of one of the directors. At the year end, the amount owed by ACAP123 Ltd was £36,000, which is included within trade receivables as disclosed in Note 5. This balance is unsecured, interest-free and repayable on demand.

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