IRIS Accounts Production v24.3.2.46 09342930 director 31.3.23 28.3.24 28.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh093429302023-03-30093429302024-03-28093429302023-03-312024-03-28093429302022-03-30093429302022-03-312023-03-30093429302023-03-3009342930ns15:EnglandWales2023-03-312024-03-2809342930ns14:PoundSterling2023-03-312024-03-2809342930ns10:Director12023-03-312024-03-2809342930ns10:PrivateLimitedCompanyLtd2023-03-312024-03-2809342930ns10:SmallEntities2023-03-312024-03-2809342930ns10:AuditExempt-NoAccountantsReport2023-03-312024-03-2809342930ns10:SmallCompaniesRegimeForDirectorsReport2023-03-312024-03-2809342930ns10:SmallCompaniesRegimeForAccounts2023-03-312024-03-2809342930ns10:FullAccounts2023-03-312024-03-2809342930ns10:RegisteredOffice2023-03-312024-03-2809342930ns5:CurrentFinancialInstruments2024-03-2809342930ns5:CurrentFinancialInstruments2023-03-3009342930ns5:Non-currentFinancialInstruments2024-03-2809342930ns5:Non-currentFinancialInstruments2023-03-3009342930ns5:ShareCapital2024-03-2809342930ns5:ShareCapital2023-03-3009342930ns5:RetainedEarningsAccumulatedLosses2024-03-2809342930ns5:RetainedEarningsAccumulatedLosses2023-03-3009342930ns5:PlantMachinery2023-03-312024-03-2809342930ns5:MotorVehicles2023-03-312024-03-2809342930ns5:ComputerEquipment2023-03-312024-03-2809342930ns5:PlantMachinery2023-03-3009342930ns5:MotorVehicles2023-03-3009342930ns5:ComputerEquipment2023-03-3009342930ns5:PlantMachinery2024-03-2809342930ns5:MotorVehicles2024-03-2809342930ns5:ComputerEquipment2024-03-2809342930ns5:PlantMachinery2023-03-3009342930ns5:MotorVehicles2023-03-3009342930ns5:ComputerEquipment2023-03-3009342930ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-03-2809342930ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-03-30
REGISTERED NUMBER: 09342930 (England and Wales)















FINANCIAL STATEMENTS FOR THE PERIOD 31 MARCH 2023 TO 28 MARCH 2024

FOR

HQ CONSTRUCT LIMITED

HQ CONSTRUCT LIMITED (REGISTERED NUMBER: 09342930)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 31 MARCH 2023 TO 28 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HQ CONSTRUCT LIMITED

COMPANY INFORMATION
FOR THE PERIOD 31 MARCH 2023 TO 28 MARCH 2024







DIRECTOR: P A Green





REGISTERED OFFICE: Unit 9
J2 Business Centre
Bridge Hall Lane
Bury
Lancashire
BL9 7NY





REGISTERED NUMBER: 09342930 (England and Wales)





ACCOUNTANTS: P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BL1 3AJ

HQ CONSTRUCT LIMITED (REGISTERED NUMBER: 09342930)

BALANCE SHEET
28 MARCH 2024

28.3.24 30.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 100,400 106,707

CURRENT ASSETS
Cash at bank 8,092 3,032

CREDITORS
Amounts falling due within one year 6 180,749 167,717
NET CURRENT LIABILITIES (172,657 ) (164,685 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(72,257

)

(57,978

)

CREDITORS
Amounts falling due after more than one
year

7

31,671

33,301
NET LIABILITIES (103,928 ) (91,279 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (103,929 ) (91,280 )
SHAREHOLDERS' FUNDS (103,928 ) (91,279 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

HQ CONSTRUCT LIMITED (REGISTERED NUMBER: 09342930)

BALANCE SHEET - continued
28 MARCH 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 director and authorised for issue on 26 March 2025 and were signed by:





P A Green - Director


HQ CONSTRUCT LIMITED (REGISTERED NUMBER: 09342930)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 31 MARCH 2023 TO 28 MARCH 2024

1. STATUTORY INFORMATION

HQ Construct Limited 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Scaffolding equipment - 5% on reducing balance
Wagon - 20% on reducing balance
Office equipment - 20% on reducing balance

Taxation
Taxation for the period 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.

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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

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

HQ CONSTRUCT LIMITED (REGISTERED NUMBER: 09342930)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 31 MARCH 2023 TO 28 MARCH 2024

5. TANGIBLE FIXED ASSETS
Scaffolding Office
equipment Wagon equipment Totals
£    £    £    £   
COST
At 31 March 2023
and 28 March 2024 127,226 17,450 1,499 146,175
DEPRECIATION
At 31 March 2023 27,000 11,220 1,248 39,468
Charge for period 5,011 1,246 50 6,307
At 28 March 2024 32,011 12,466 1,298 45,775
NET BOOK VALUE
At 28 March 2024 95,215 4,984 201 100,400
At 30 March 2023 100,226 6,230 251 106,707

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.3.24 30.3.23
£    £   
Social security and other taxes 17,655 23,170
VAT 41,525 29,805
Directors current account 116,069 110,442
Accrued expenses 5,500 4,300
180,749 167,717

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.3.24 30.3.23
£    £   
Other loans - 1-2 years 31,671 33,301

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P A Green.