HCO Digital Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13696379

HCO Digital Limited

Filleted Unaudited Financial Statements

31 October 2025

HCO Digital Limited

Financial Statements

Year ended 31 October 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

HCO Digital Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		–	4,631

Current assets

Debtors	6	–	2,301
Cash at bank and in hand		3,252	1,339
		-------	-------
		3,252	3,640

Creditors: amounts falling due within one year	7	2,228		2,793
		-------		-------
Net current assets			1,024	847
			-------	-------
Total assets less current liabilities			1,024	5,478
			-------	-------
Net assets			1,024	5,478
			-------	-------

Capital and reserves

Called up share capital	8	100	100
Profit and loss account		924	5,378
		-------	-------
Shareholders funds		1,024	5,478
		-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

HCO Digital Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

Mr H O'Toole
Director

Company registration number: 13696379

HCO Digital Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM1 0AW, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Computer equipment	-	20% straight line

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either 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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 November 2024	6,970
Additions	( 6,970)
	-------
At 31 October 2025	–
	-------
Depreciation
At 1 November 2024	2,339
Disposals	( 2,339)
	-------
At 31 October 2025	–
	-------
Carrying amount
At 31 October 2025	–
	-------
At 31 October 2024	4,631
	-------

6. Debtors

	2025	2024
	£	£
Other debtors	–	2,301
	----	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	960	1,140
Corporation tax	85	–
Director loan accounts	1,183	536
Other creditors	–	1,117
	-------	-------
	2,228	2,793
	-------	-------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

9. Related party transactions

At the balance sheet date the director was owed £1,183 (2024: £536) in the form of a loan account. This loan, which is shown amongst creditors, is interest free and repayable on demand.