H A C Builders Limited

H A C Builders Limited
Contents Page
For the year ended 30 April 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

H A C Builders Limited Accountants' Report For the year ended 30 April 2025
Accountants report You consider that the company is exempt from an audit for the year ended 30 April 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Turner Accountancy Limited 30 April 2025 .................................................... Turner Accountancy Limited 101 Park Street Motherwell ML1 1PF 25 August 2025 1

H A C Builders Limited
Accountants' Report
For the year ended 30 April 2025

Accountants report
You consider that the company is exempt from an audit for the year ended 30 April 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Turner Accountancy Limited
30 April 2025

....................................................

Turner Accountancy Limited
101 Park Street

Motherwell
ML1 1PF
25 August 2025

1

H A C Builders Limited
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	42,102	13,833
		42,102	13,833
Current assets
Stocks		11,625	100,435
Debtors		50,424	21,056
Cash at bank and in hand		82,492	67,870
		144,541	189,361
Creditors: amount falling due within one year		(129,933)	(128,061)
Net current assets		14,608	61,300

Total assets less current liabilities		56,710	75,133
Creditors: amount falling due after more than one year		(19,346)	(11,749)
Provisions for liabilities		(10,526)	(2,628)
Net assets		26,838	60,756

Capital and reserves
Called up share capital		100	100
Profit and loss account		26,738	60,656
Shareholders' funds		26,838	60,756

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 25 August 2025 and were signed on its behalf by:

-------------------------------
Janet Campbell
Director

2

H A C Builders Limited
Notes to the Abridged Financial Statements
For the year ended 30 April 2025

General Information

H A C Builders Limited is a private company, limited by shares, registered in Scotland, registration number SC266485, registration address Block 14 Unit 3, Larkhall Ind Estate, Dunedin Road, Larkhall,, Lanarkshire, ML9 2QS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. 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 basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 May 2024	14,687	26,206	1,577	42,470
Additions	-	52,333	1,027	53,360
Disposals	-	(26,206)	-	(26,206)
At 30 April 2025	14,687	52,333	2,604	69,624
Depreciation
At 01 May 2024	12,222	15,150	1,265	28,637
Charge for year	617	13,084	335	14,036
On disposals	-	(15,151)	-	(15,151)
At 30 April 2025	12,839	13,083	1,600	27,522
Net book values
Closing balance as at 30 April 2025	1,848	39,250	1,004	42,102
Opening balance as at 01 May 2024	2,465	11,056	312	13,833

3

Registered Number: SC266485
Scotland
H A C BUILDERS LIMITED

Abridged Accounts

Period of accounts Start date: 01 May 2024 End date: 30 April 2025