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REGISTERED NUMBER: 13333523 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

HB Joinery & Building Ltd

HB Joinery & Building Ltd (Registered number: 13333523)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HB Joinery & Building Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: S P Batty
O J Hughes
N Hughes





SECRETARY: N Hughes





REGISTERED OFFICE: 2 Clifton Moor Business Village
James Nicolson Link
York
North Yorkshire
YO30 4XG





REGISTERED NUMBER: 13333523 (England and Wales)





ACCOUNTANTS: Beckingtons
2 Clifton Moor Business
Village
James Nicolson Link
York
North Yorkshire
YO30 4XG

HB Joinery & Building Ltd (Registered number: 13333523)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,800 7,200
Tangible assets 5 27,553 32,981
32,353 40,181

CURRENT ASSETS
Stocks 35,766 3,559
Debtors 6 70,155 44,239
Cash at bank 153,785 194,643
259,706 242,441
CREDITORS
Amounts falling due within one year 7 163,513 149,349
NET CURRENT ASSETS 96,193 93,092
TOTAL ASSETS LESS CURRENT
LIABILITIES

128,546

133,273

PROVISIONS FOR LIABILITIES 6,888 8,245
NET ASSETS 121,658 125,028

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 121,558 124,928
SHAREHOLDERS' FUNDS 121,658 125,028

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

HB Joinery & Building Ltd (Registered number: 13333523)

Balance Sheet - continued
30 April 2024


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 6 November 2024 and were signed on its behalf by:




O J Hughes - Director



S P Batty - Director


HB Joinery & Building Ltd (Registered number: 13333523)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

HB Joinery & Building 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


HB Joinery & Building Ltd (Registered number: 13333523)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 12,000
AMORTISATION
At 1 May 2023 4,800
Charge for year 2,400
At 30 April 2024 7,200
NET BOOK VALUE
At 30 April 2024 4,800
At 30 April 2023 7,200

HB Joinery & Building Ltd (Registered number: 13333523)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 11,946 31,900 798 44,644
Additions 583 - 730 1,313
At 30 April 2024 12,529 31,900 1,528 45,957
DEPRECIATION
At 1 May 2023 3,812 7,818 33 11,663
Charge for year 1,641 4,816 284 6,741
At 30 April 2024 5,453 12,634 317 18,404
NET BOOK VALUE
At 30 April 2024 7,076 19,266 1,211 27,553
At 30 April 2023 8,134 24,082 765 32,981

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors - 30,645
Other debtors 70,155 13,594
70,155 44,239

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 15,682 5,039
Taxation and social security 42,239 64,862
Other creditors 105,592 79,448
163,513 149,349

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 Ordinary £1 100 100