Registration number: 05714967

HR 180 Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

HR 180 Ltd

(Registration number: 05714967)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	39,846	43,421
Current assets
Debtors	6	68,028	33,962
Cash at bank and in hand		544,431	487,659
		612,459	521,621
Creditors: Amounts falling due within one year	7	(133,598)	(85,505)
Net current assets		478,861	436,116
Total assets less current liabilities		518,707	479,537
Provisions for liabilities		(9,962)	(10,855)
Net assets		508,745	468,682
Capital and reserves
Called up share capital	8	200	200
Retained earnings		508,545	468,482
Shareholders' funds		508,745	468,682

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

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 21 July 2026 and signed on its behalf by:
 

Mrs C E Morley-Jones Director

HR 180 Ltd

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

1	General information

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

The address of its registered office is:
Oak House
Unit E, Parkhill
Walton Road
Wetherby
LS22 5DZ

The principal place of business is:
Oak House
Unit E, Parkhill
Walton Road
Wetherby
LS22 5DZ

These financial statements were authorised for issue by the Board on 21 July 2026.

2	Accounting policies

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.

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 value added tax, returns, rebates and discounts and after eliminating sales within the company.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

HR 180 Ltd

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Office equipment	25% Reducing balance
Fixtures and fittings	25% Reducing balance
Leasehold improvements	20% Straight line

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 12 (2025 - 8).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	3,363	19,869

HR 180 Ltd

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

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	11,560	27,815	65,000	104,375
Additions	-	316	-	316
Disposals	-	(3,850)	-	(3,850)
At 31 March 2026	11,560	24,281	65,000	100,841
Depreciation
At 1 April 2025	10,273	20,993	29,688	60,954
Charge for the year	1,287	1,763	312	3,362
Eliminated on disposal	-	(3,321)	-	(3,321)
At 31 March 2026	11,560	19,435	30,000	60,995
Carrying amount
At 31 March 2026	-	4,846	35,000	39,846
At 31 March 2025	1,287	6,822	35,312	43,421

Included within the net book value of land and buildings above is £Nil (2025 - £1,287) in respect of short leasehold land and buildings.
 

6

Debtors

Current	2026 £	2025 £
Trade debtors	41,331	12,465
Prepayments	4,924	4,234
Other debtors	21,773	17,263
	68,028	33,962

HR 180 Ltd

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

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	36,705	24,455
Trade creditors		290	290
Taxation and social security		79,522	45,190
Accruals and deferred income		1,450	1,450
Other creditors		15,631	14,120
		133,598	85,505

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100
Ordinary A shares of £1 each	88	88	88	88
Ordinary B shares of £1 each	12	12	12	12
Ordinary C shares of £1 each	-	-	-	-
	200	200	200	200

9	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	36,705	24,455