Accounts HQ Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09338584 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 30 JUNE 2026

FOR

ACCOUNTS HQ LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr H Akhtar

Mr Q A Raja

REGISTERED OFFICE:

Unit 12 Chess Business Park

Moor Road

Chesham

Buckinghamshire

HP5 1SD

REGISTERED NUMBER:

09338584 (England and Wales)

ACCOUNTANTS:

Kings Chartered Accountants

4 Grovelands

Boundary Way

Hemel Hempstead

Hertfordshire

HP2 7TE

CURRENT ASSETS

Debtors

4

6,883

12,560

Cash at bank and in hand

100

2,335

6,983

14,895

CREDITORS

Amounts falling due within one year

5

904

10,697

NET CURRENT ASSETS

6,079

4,198

TOTAL ASSETS LESS CURRENT
LIABILITIES

6,079

4,198

CREDITORS

Amounts falling due after more than one
year

6

-

4,089

NET ASSETS

6,079

109

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

5,979

9

SHAREHOLDERS' FUNDS

6,079

109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

Mr H Akhtar - Director

1.	STATUTORY INFORMATION

Accounts HQ Ltd 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.

The measurement basis used in the preparation of the financial statements is the historical cost basis.

These financial statements have been prepared by the directors on an alternative basis on the assumption that the company will not continue in business. On the alternative basis, adjustments have been made to reduce the value of assets to their recoverable amount. Further, assets and liabilities are not distinguished between current and non-current on the statement of financial position. The directors consider that additional write downs are not necessary.

Changes in accounting policies

The current period's financial statements represent a 18 month period to 30 June 2026, the prior period represents a 12 month period to 31 December 2025.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and other sales taxes.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets,are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

31.12.24

£

Trade debtors

225

1,346

Other debtors

6,658

11,214

6,883

12,560

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

31.12.24

£

Bank loans and overdrafts

-

5,152

Taxation

-

2,058

Directors' current accounts

4

Accruals

900

3,483

904

10,697

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.6.26

31.12.24

£

Bank loans - 1-2 years

-

4,089

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

31.12.24

value:

£

100

Ordinary

£1

100