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REGISTERED NUMBER: 04999981 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Hende Building Services Limited

Hende Building Services Limited (Registered number: 04999981)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 2


Hende Building Services Limited (Registered number: 04999981)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 116,888 56,186
116,888 56,186

CURRENT ASSETS
Stocks 33,348 22,388
Debtors 6 167,875 259,696
Cash at bank 212,026 73,627
413,249 355,711
CREDITORS
Amounts falling due within one year 7 370,999 338,255
NET CURRENT ASSETS 42,250 17,456
TOTAL ASSETS LESS CURRENT LIABILITIES 159,138 73,642

CREDITORS
Amounts falling due after more than one year 8 (92,025 ) (32,941 )

PROVISIONS FOR LIABILITIES (22,209 ) (10,676 )
NET ASSETS 44,904 30,025

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 44,804 29,925
SHAREHOLDERS' FUNDS 44,904 30,025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 July 2025 and were signed by:




Mr I A Henderson - Director


Hende Building Services Limited (Registered number: 04999981)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Hende Building Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04999981

Registered office: 51a Station Road
Cheadle Hulme
Cheadle
SK8 7AA

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.

Goodwill
Goodwill, being the amount paid in connection with the incorporation of a business in 2004, is being amortised evenly over its estimated useful life of twenty 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

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 Profit and Loss Account, 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.


Hende Building Services Limited (Registered number: 04999981)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 31,600
AMORTISATION
At 1 April 2024
and 31 March 2025 31,600
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

Hende Building Services Limited (Registered number: 04999981)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 37,549 109,073 3,088 149,710
Additions - 89,000 1,568 90,568
Disposals - (45,518 ) - (45,518 )
At 31 March 2025 37,549 152,555 4,656 194,760
DEPRECIATION
At 1 April 2024 19,764 71,637 2,123 93,524
Charge for year 2,668 6,746 1,249 10,663
Eliminated on disposal - (26,315 ) - (26,315 )
At 31 March 2025 22,432 52,068 3,372 77,872
NET BOOK VALUE
At 31 March 2025 15,117 100,487 1,284 116,888
At 31 March 2024 17,785 37,436 965 56,186

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024 73,168
Additions 89,000
Disposals (45,518 )
Transfer to ownership (17,000 )
At 31 March 2025 99,650
DEPRECIATION
At 1 April 2024 40,802
Charge for year 3,685
Eliminated on disposal (26,315 )
Transfer to ownership (9,828 )
At 31 March 2025 8,344
NET BOOK VALUE
At 31 March 2025 91,306
At 31 March 2024 32,366

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 47,749 19,346
Other debtors 120,126 240,350
167,875 259,696

Hende Building Services Limited (Registered number: 04999981)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 5,555 5,556
Hire purchase contracts 13,787 19,666
Trade creditors 137,638 94,341
Taxation and social security 150,699 84,282
Other creditors 63,320 134,410
370,999 338,255

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 23,577 29,168
Hire purchase contracts 68,448 3,773
92,025 32,941

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 1,354 6,945

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 82,235 23,439

Hire purchase debts are secured against the assets to which they relate.

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Mr I A Henderson
Balance outstanding at start of year 63,319 -
Amounts advanced 73,278 84,919
Amounts repaid (137,102 ) (21,600 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (505 ) 63,319