Abbreviated Company Accounts - HST DEVELOPMENTS LIMITED

HST DEVELOPMENTS LIMITED - Company Information

Registered Number 05890249

HST DEVELOPMENTS LIMITED

Abbreviated Accounts

31 July 2015

HST DEVELOPMENTS LIMITED Registered Number 05890249

Abbreviated Balance Sheet as at 31 July 2015

	2015	2014
	£	£
Called up share capital not paid	-	-
Fixed assets
Intangible assets	-	-
Tangible assets	-	-
Investments	-	-
	-	-
Current assets
Stocks	315,066	315,066
Debtors	-	12
Investments	-	-
Cash at bank and in hand	-	-
	315,066	315,078
Prepayments and accrued income	-	-
Creditors: amounts falling due within one year	(387,433)	(381,933)
Net current assets (liabilities)	(72,367)	(66,855)
Total assets less current liabilities	(72,367)	(66,855)
Total net assets (liabilities)	(72,367)	(66,855)
Capital and reserves
Called up share capital	100	100
Share premium account	0	0
Revaluation reserve	0	0
Other reserves	0	0
Profit and loss account	(72,467)	(66,955)
Shareholders' funds	(72,367)	(66,855)

For the year ending 31 July 2015 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 14 April 2016

And signed on their behalf by:
Mr. D. Tattersall, Director

HST DEVELOPMENTS LIMITED Registered Number 05890249

Notes to the Abbreviated Accounts for the period ended 31 July 2015

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Other accounting policies
Cash Flow Statement - the director has taken advantage of the exemption in Financial Reporting Standard No.1 (Revised 1996) from including a cash flow statement in the financial statements on the grounds that the company is small.

Stocks - Trading properties and developments are included in the financial statements at the lower of cost and net realisable value. Costs for this purpose comprises the purchase cost of land and buildings, development expenditure and attributable interest and overheads during the development year. In considering the net realisable value of land and properties it is assumed developments will be completed and sold in the ordinary course of business, and that they would not be placed on the market for immediate sale.