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Company registration number: 08485264
H & S BUILDERS MERCHANTS LTD
REPORT OF THE DIRECTORS' AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 August 2021

H & S BUILDERS MERCHANTS LTD
BALANCE SHEET
AS AT 31 August 2021
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible assets3319,399241,714
319,399241,714
CURRENT ASSETS
Stocks781,481628,552
Debtors24,65739,058
Cash at bank and in hand675,473671,887
1,481,6111,339,497
CREDITORS
Amounts falling due within one year (1,525,225) (1,368,390)
NET CURRENT ASSETS (43,614) (28,893)
TOTAL ASSETS LESS
CURRENT LIABILITIES 275,785 212,821
Creditors falling due after one year(137,031)(200,508)
NET ASSETS 138,754 12,313
CAPITAL AND RESERVES
Called-up equity share capital 4 4
Profit and loss account 138,750 12,309
SHAREHOLDERS FUNDS 138,754 12,313
For the year ending 31 August 2021 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 the accounts.
All the members have consented to the preparation of abridged financial statements for the year ended 31 August 2021 in accordance with Section 444(2A) of the Companies Act 2006.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 3 September 2022 and signed on its behalf.
..........................................................................
Mr H S Bharji
3 September 2022
The annexed notes form part of these financial statements.

H & S BUILDERS MERCHANTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021
1. Accounting policies
Statement of compliance
These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard.
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Plant and machinery 15% reducing balance basis
Stocks and Work In Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.Employees
The average number of persons employed by the company (including directors) during the year was 9.
3.Tangible fixed assets
Total
Cost
At start of period380,190
Additions150,303
At end of period530,493
Depreciation
At start of period138,476
Provided during the period72,617
At end of period211,093
Net Book Value
At start of period241,714
At end of period319,399