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Company Registration No. 14633988 (England and Wales)
HFD Consultancy Ltd Unaudited accounts for the year ended 28 February 2026
HFD Consultancy Ltd Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
3,556
2,597
Current assets
Debtors
320
305
Cash at bank and in hand
15,356
12,676
15,676
12,981
Creditors: amounts falling due within one year
(7,893)
(8,360)
Net current assets
7,783
4,621
Net assets
11,339
7,218
Capital and reserves
Called up share capital
10
10
Profit and loss account
11,329
7,208
Shareholders' funds
11,339
7,218
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 22 July 2026 and were signed on its behalf by
Haider Naji Director Company Registration No. 14633988
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HFD Consultancy Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
HFD Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 14633988. The registered office is Flat 60 Platt Court, Wilmslow Road, Manchester, M14 7DX, England.
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.
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:
Fixtures & fittings
25%
Computer equipment
25%
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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HFD Consultancy Ltd Notes to the Accounts for the year ended 28 February 2026
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 March 2025
4,203
Additions
2,144
At 28 February 2026
6,347
Depreciation
At 1 March 2025
1,606
Charge for the year
1,185
At 28 February 2026
2,791
Net book value
At 28 February 2026
3,556
At 28 February 2025
2,597
5
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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