HCO Group Ltd - Filleted accounts

HCO Group Ltd
Registered number:		07904088
Statement of financial position
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		75,114			76,615

Current assets
Stocks		83,889			133,175
Debtors	4	9,164			6,291
Cash at bank and in hand		39,499			82,093
		132,552			221,559

Creditors: amounts falling due within one year	5	(109,446)			(132,212)

Net current assets			23,106			89,347

Total assets less current liabilities			98,220			165,962

Creditors: amounts falling due after more than one year	6		(31,101)			(57,518)



Net assets			67,119			108,444

Capital and reserves
Called up share capital			100			100
Profit and loss account			67,019			108,344

Shareholder's funds			67,119			108,444

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting recordsand preparing the report and accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The statement of comprehensive income has not been delivered to the Registrar of Companies.




Mr T E James
Director
Approved by the board on 24 September 2026

HCO Group Ltd
Notes to the financial statements
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Plant and machinery			20% Reducing balance basis
	Fixtures, fittings, tools and equipment			25% Reducing balance basis
	Vintage Computer equipment			0% (Appreciating assets)

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					17		15


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Vintage Macintosh		Total
£			£		£		£
	Cost
	At 1 January 2025	71,030		28,964		3,014		103,008
	Additions	-		1,650		-		1,650
	At 31 December 2025	71,030		30,614		3,014		104,658

	Depreciation
	At 1 January 2025	4,262		22,131		-		26,393
	Charge for the year	1,420		1,731		-		3,151
	At 31 December 2025	5,682		23,862		-		29,544

	Net book value
	At 31 December 2025	65,348		6,752		3,014		75,114
	At 31 December 2024	66,768		6,833		3,014		76,615


4	Debtors					2025		2024
£							£

	Trade debtors					1,528		1,289
	Other debtors					7,636		5,002
						9,164		6,291


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					39,517		10,337
	Trade creditors					13		9,539
	Taxation and social security costs					49,595		66,189
	Other creditors					20,321		46,147
						109,446		132,212


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					31,101		57,518


7	Other information

	HCO Group Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	9 Dukes Meadow
	Chiddingstone Causeway
	Tonbridge
	Kent
	TN11 8LW