REGISTERED NUMBER: 07707526 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st July 2026

for

HDG Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

H Glover

Dr D M Glover

REGISTERED OFFICE:

8 Mill Lane

Stock

Ingatestone

Essex

CM4 9RY

REGISTERED NUMBER:

07707526 (England and Wales)

ACCOUNTANTS:

Moulton Johnson Limited

Chartered Accountants

29a Crown Street

Brentwood

Essex

CM14 4BA

FIXED ASSETS

Tangible assets

4

30,725

42,604

CURRENT ASSETS

Debtors

5

5,339

8,236

Cash at bank

21,939

22,974

27,278

31,210

CREDITORS

Amounts falling due within one year

6

16,743

15,347

NET CURRENT ASSETS

10,535

15,863

TOTAL ASSETS LESS CURRENT LIABILITIES

41,260

58,467

CREDITORS

Amounts falling due after more than one year

7

(5,905

)

(13,283

)

PROVISIONS FOR LIABILITIES

(5,838

)

(8,095

)

NET ASSETS

29,517

37,089

CAPITAL AND RESERVES

Called up share capital

170

170

Retained earnings

29,347

36,919

29,517

37,089

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th September 2026 and were signed on its behalf by:

H Glover - Director

1.	STATUTORY INFORMATION

HDG Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue recognition

Turnover is measured at the sales value of services provided during the year, excluding expenses and disbursements recharged and excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st August 2025

50,652

Additions

130

At 31st July 2026

50,782

DEPRECIATION

At 1st August 2025

8,048

Charge for year

12,009

At 31st July 2026

20,057

NET BOOK VALUE

At 31st July 2026

30,725

At 31st July 2025

42,604

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st August 2025

and 31st July 2026

46,705

DEPRECIATION

At 1st August 2025

4,865

Charge for year

11,676

At 31st July 2026

16,541

NET BOOK VALUE

At 31st July 2026

30,164

At 31st July 2025

41,840

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade debtors

5,053

8,236

Other debtors

286

-

5,339

8,236

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Hire purchase contracts (see note 8)

8,452

8,574

Trade creditors

534

1,374

Taxation and social security

5,640

3,298

Other creditors

2,117

2,101

16,743

15,347

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.26

31.7.25

£

£

Hire purchase contracts (see note 8)

5,905

13,283

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.7.26

31.7.25

£

£

Gross obligations repayable:

Within one year

9,039

9,039

Between one and five years

6,026

15,064

15,065

24,103

Finance charges repayable:

Within one year

587

465

Between one and five years

121

1,781

708

2,246

Net obligations repayable:

Within one year

8,452

8,574

Between one and five years

5,905

13,283

14,357

21,857

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HDG Consulting Limited for the year ended 31st July 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of HDG Consulting Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of HDG Consulting Limited and state those matters that we have agreed to state to the Board of Directors of HDG Consulting Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HDG Consulting Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that HDG Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of HDG Consulting Limited. You consider that HDG Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of HDG Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moulton Johnson Limited

Chartered Accountants

29a Crown Street

Brentwood

Essex

CM14 4BA

1st October 2026