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Company Registration No. 09664673 (England and Wales)
H & K BUILDERS (LEEDS) LTD unaudited financial statements for the year ended 31 August 2023
H & K BUILDERS (LEEDS) LTD unaudited financial statements Contents
Page
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H & K BUILDERS (LEEDS) LTD Company Information for the year ended 31 August 2023
Director
Haroon AKHTAR
Company Number
09664673 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS LS6 1PY ENGLAND
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of H & K BUILDERS (LEEDS) LTD for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of H & K BUILDERS (LEEDS) LTD for the year ended 31 August 2023 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
HLA Accountants Chartered Certified Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY 18 March 2024
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H & K BUILDERS (LEEDS) LTD Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
401 
534 
Current assets
Inventories
- 
27,371 
Debtors
35,646 
19,448 
Cash at bank and in hand
5,662 
528 
41,308 
47,347 
Creditors: amounts falling due within one year
(7,450)
(2,550)
Net current assets
33,858 
44,797 
Total assets less current liabilities
34,259 
45,331 
Creditors: amounts falling due after more than one year
(20,000)
(20,000)
Net assets
14,259 
25,331 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
14,159 
25,231 
Shareholders' funds
14,259 
25,331 
For the year ending 31 August 2023 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 March 2024 and were signed on its behalf by
Haroon AKHTAR Director Company Registration No. 09664673
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H & K BUILDERS (LEEDS) LTD Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
H & K BUILDERS (LEEDS) LTD is a private company, limited by shares, registered in England and Wales, registration number 09664673. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% diminishing balance method.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Trading activity
Other building completion and finishing
Government grants
Government grants in relation to job retention scheme are credited to profit and loss account , whereas those in relation to expenditure are charged to profit and loss. Also, local council grants are received in terms of Covid-19 pandemic are credit to profit and loss account under other operating expenses, whereas all fixed cost against these are debited in the profit and loss account too.
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H & K BUILDERS (LEEDS) LTD Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 September 2022
3,000 
At 31 August 2023
3,000 
Depreciation
At 1 September 2022
2,466 
Charge for the year
133 
At 31 August 2023
2,599 
Net book value
At 31 August 2023
401 
At 31 August 2022
534 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
35,646 
19,448 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
6,109 
1,950 
Other creditors
141 
- 
Accruals
1,200 
600 
7,450 
2,550 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
20,000 
20,000 
8
Average number of employees
During the year the average number of employees was 2 (2022: 0).
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