REGISTERED NUMBER: 05186565 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

HDP Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G T De Pass

S J Hygate

K Perriment

D Denman

N McEllistrim

SECRETARY:

G T De Pass

REGISTERED OFFICE:

Stafford House

Blackbrook Park Avenue

Taunton

Somerset

TA1 2PX

REGISTERED NUMBER:

05186565 (England and Wales)

ACCOUNTANTS:

A C Mole LLP

Stafford House

Blackbrook Park Avenue

Taunton

Somerset

TA1 2PX

FIXED ASSETS

Tangible assets

4

5,011

3,749

CURRENT ASSETS

Debtors

5

373,555

320,562

Cash at bank

248,980

219,051

622,535

539,613

CREDITORS

Amounts falling due within one year

6

425,540

372,525

NET CURRENT ASSETS

196,995

167,088

TOTAL ASSETS LESS CURRENT LIABILITIES

202,006

170,837

PROVISIONS FOR LIABILITIES

1,253

937

NET ASSETS

200,753

169,900

CAPITAL AND RESERVES

Called up share capital

250

250

Retained earnings

200,503

169,650

SHAREHOLDERS' FUNDS

200,753

169,900

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 18 September 2026 and were signed on its behalf by:

G T De Pass - Director

1.	STATUTORY INFORMATION

HDP Associates 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.

Turnover

Turnover represents net invoiced sales of services completed during the year, excluding value added tax,

together with an appropriate proportion of income from partially completed work at the year end, calculated

in accordance with FRS 102.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

51,890

Additions

2,223

At 31 March 2026

54,113

DEPRECIATION

At 1 April 2025

48,141

Charge for year

961

At 31 March 2026

49,102

NET BOOK VALUE

At 31 March 2026

5,011

At 31 March 2025

3,749

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

350,858

299,108

Accrued income

-

10,000

Prepayments

22,697

11,454

373,555

320,562

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

451

3,473

Corporation tax

115,237

106,078

Social security and other taxes

299

634

VAT

90,357

77,690

Other creditors

5,553

4,775

Directors' current accounts

208,839

176,266

Accrued expenses

4,804

3,609

425,540

372,525