Company Registration No. 09347335 (England and Wales)
HDD CONSULTING & SUPERVISION LIMITED
Unaudited accounts
for the year ended 31 December 2025
HDD CONSULTING & SUPERVISION LIMITED
Unaudited accounts
Contents
HDD CONSULTING & SUPERVISION LIMITED
Company Information
for the year ended 31 December 2025
Director
Richard Mark Barnes
Company Number
09347335 (England and Wales)
Registered Office
125 Moorland Avenue
Lincoln
Lincolnshire
LN6 7NH
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA
Templar Accounting & Business Support
Services Limited (Incorp: Blake and Co )
112 - 113 High Street,
Lincoln, Lincolnshire
LN5 7PY
HDD CONSULTING & SUPERVISION LIMITED
Statement of financial position
as at 31 December 2025
Tangible assets
72,470
54,356
Cash at bank and in hand
295,471
172,080
Creditors: amounts falling due within one year
(40,968)
(131,903)
Net current assets
371,037
159,258
Total assets less current liabilities
443,507
213,614
Creditors: amounts falling due after more than one year
(160,000)
(163,058)
Provisions for liabilities
Deferred tax
(32,073)
(23,159)
Other provisions
(90,095)
-
Called up share capital
2
2
Profit and loss account
161,337
27,395
Shareholders' funds
161,339
27,397
For the year ending 31 December 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 director acknowledges his 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 and authorised for issue on 8 September 2026 and were signed on its behalf by
Richard Mark Barnes
Director
Company Registration No. 09347335
HDD CONSULTING & SUPERVISION LIMITED
Notes to the Accounts
for the year ended 31 December 2025
HDD CONSULTING & SUPERVISION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09347335. The registered office is 125 Moorland Avenue, Lincoln, Lincolnshire, LN6 7NH.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Reducing balance
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
HDD CONSULTING & SUPERVISION LIMITED
Notes to the Accounts
for the year ended 31 December 2025
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.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
9,458
63,371
6,166
1,337
80,332
Additions
903
57,436
1,005
472
59,816
Disposals
-
(23,394)
-
-
(23,394)
At 31 December 2025
10,361
97,413
7,171
1,809
116,754
At 1 January 2025
4,107
15,844
5,343
682
25,976
Charge for the year
1,564
21,854
457
282
24,157
On disposals
-
(5,849)
-
-
(5,849)
At 31 December 2025
5,671
31,849
5,800
964
44,284
At 31 December 2025
4,690
65,564
1,371
845
72,470
At 31 December 2024
5,351
47,527
823
655
54,356
Amounts falling due within one year
Trade debtors
94,011
114,327
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,879
6,750
Trade creditors
6,405
80,250
Taxes and social security
82,177
43,900
Loans from directors
(51,153)
343
HDD CONSULTING & SUPERVISION LIMITED
Notes to the Accounts
for the year ended 31 December 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
160,000
160,000
European Customer Bond
A bond of some £160,000 has been placed with the company, supporting the development of the business , moving forward.
8
Deferred taxation
2025
2024
Accelerated capital allowances
32,073
23,159
Provision at start of year
23,159
9,288
Charged to the profit and loss account
8,914
13,871
Provision at end of year
32,073
23,159
A cumulative deferred taxation reserve to date of some £32,073 has been created due to accelerated capital allowances.
This reserve will reverse in future periods creating a tax liability at the prevailing rate on the day.
9
Provisions for liabilities
£
Additional provisions made during the period
90,095
At 31 December 2025
90,095
A provision of some £90,095 has been created in the period, due to a payment error made by a custome after receiving an email from a source unknown to change the banking details held.
This has been repotrted to the the police and a process is under way to recovery the funds.
If these funds are found to be lost an appication by the customer to their bank will be made and under a "Push Authorised Fraund" claim. will be made. This does not automatically mean the funds will be recovered.
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
11
Capital commitments
2025
2024
No capital commitments have been made.
HDD CONSULTING & SUPERVISION LIMITED
Notes to the Accounts
for the year ended 31 December 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Unsecured Loan from the company
344
51,153
344
51,153
A loan was take out by Mr Barnes to finance the purchase of a personal vehicle. This loan will be repaid in the following year.
13
Average number of employees
During the year the average number of employees was 2 (2024: 2).