IRIS Accounts Production v25.2.0.378 13260920 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13260920 2024-03-31 13260920 2025-03-31 13260920 2024-04-01 2025-03-31 13260920 2023-03-31 13260920 2023-04-01 2024-03-31 13260920 2024-03-31 13260920 ns15:EnglandWales 2024-04-01 2025-03-31 13260920 ns14:PoundSterling 2024-04-01 2025-03-31 13260920 ns10:Director1 2024-04-01 2025-03-31 13260920 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13260920 ns10:SmallEntities 2024-04-01 2025-03-31 13260920 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13260920 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 13260920 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13260920 ns10:FullAccounts 2024-04-01 2025-03-31 13260920 ns10:Director2 2024-04-01 2025-03-31 13260920 ns10:RegisteredOffice 2024-04-01 2025-03-31 13260920 ns5:CurrentFinancialInstruments 2025-03-31 13260920 ns5:CurrentFinancialInstruments 2024-03-31 13260920 ns5:Non-currentFinancialInstruments 2025-03-31 13260920 ns5:Non-currentFinancialInstruments 2024-03-31 13260920 ns5:ShareCapital 2025-03-31 13260920 ns5:ShareCapital 2024-03-31 13260920 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 13260920 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 13260920 ns5:PlantMachinery 2024-04-01 2025-03-31 13260920 ns5:FurnitureFittings 2024-04-01 2025-03-31 13260920 ns5:MotorVehicles 2024-04-01 2025-03-31 13260920 ns5:ComputerEquipment 2024-04-01 2025-03-31 13260920 ns5:PlantMachinery 2024-03-31 13260920 ns5:FurnitureFittings 2024-03-31 13260920 ns5:MotorVehicles 2024-03-31 13260920 ns5:ComputerEquipment 2024-03-31 13260920 ns5:PlantMachinery 2025-03-31 13260920 ns5:FurnitureFittings 2025-03-31 13260920 ns5:MotorVehicles 2025-03-31 13260920 ns5:ComputerEquipment 2025-03-31 13260920 ns5:PlantMachinery 2024-03-31 13260920 ns5:FurnitureFittings 2024-03-31 13260920 ns5:MotorVehicles 2024-03-31 13260920 ns5:ComputerEquipment 2024-03-31 13260920 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 13260920 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2025-03-31 13260920 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 13260920 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 13260920 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2025-03-31 13260920 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2024-03-31

REGISTERED NUMBER: 13260920 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| HCL CONTRACTING LTD |

| HCL CONTRACTING LTD (REGISTERED NUMBER: 13260920) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| HCL CONTRACTING LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | S O Sanchez

| R Harriman

| REGISTERED OFFICE: | Fulford House

| Newbold Terrace

| Leamington Spa

| Warwickshire

| CV32 4EA

| REGISTERED NUMBER: | 13260920 (England and Wales)

| ACCOUNTANTS: | TGFP

| Chartered Accountants

| Fulford House

| Newbold Terrace

| Leamington Spa

| Warwickshire

| CV32 4EA

| HCL CONTRACTING LTD (REGISTERED NUMBER: 13260920) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 116,538 |  | 80,102 |  |

CURRENT ASSETS

Stocks | 98,531 |  | 90,433 |  |

Debtors | 5 | 672,750 |  | 556,656 |  |

Cash at bank | 86,925 |  | 41,958 |  |

858,206 |  | 689,047 |  |

CREDITORS

Amounts falling due within one year | 6 | 595,366 |  | 447,930 |  |

NET CURRENT ASSETS | 262,840 |  | 241,117 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 379,378 |  | 321,219 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 206,241 |  | 191,648 |  |

NET ASSETS | 173,137 |  | 129,571 |  |

CAPITAL AND RESERVES

Called up and paid share capital | 102 |  | 102 |  |

Retained earnings | 173,035 |  | 129,469 |  |

173,137 |  | 129,571 |  |

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 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.

| HCL CONTRACTING LTD (REGISTERED NUMBER: 13260920) |

BALANCE SHEET - continued

31 MARCH 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2025 and were signed on its behalf by:

R Harriman - Director

| HCL CONTRACTING LTD (REGISTERED NUMBER: 13260920) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| HCL Contracting 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.

| 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.

| 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 | - | 25% on reducing balance and 20% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Financial instruments

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| HCL CONTRACTING LTD (REGISTERED NUMBER: 13260920) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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 4 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 85,713 |  | 2,936 |  | 3,000 |  | 8,722 |  | 100,371 |  |

| Additions | 298 |  | 452 |  | 68,191 |  | 673 |  | 69,614 |  |

| At 31 March 2025 | 86,011 |  | 3,388 |  | 71,191 |  | 9,395 |  | 169,985 |  |

| DEPRECIATION

| At 1 April 2024 | 14,531 |  | 1,053 |  | 1,313 |  | 3,372 |  | 20,269 |  |

| Charge for year | 15,245 |  | 584 |  | 15,844 |  | 1,505 |  | 33,178 |  |

| At 31 March 2025 | 29,776 |  | 1,637 |  | 17,157 |  | 4,877 |  | 53,447 |  |

| NET BOOK VALUE

| At 31 March 2025 | 56,235 |  | 1,751 |  | 54,034 |  | 4,518 |  | 116,538 |  |

| At 31 March 2024 | 71,182 |  | 1,883 |  | 1,687 |  | 5,350 |  | 80,102 |  |

| HCL CONTRACTING LTD (REGISTERED NUMBER: 13260920) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| Additions | 61,691 |  |

| At 31 March 2025 | 61,691 |  |

| DEPRECIATION

| Charge for year | 15,423 |  |

| At 31 March 2025 | 15,423 |  |

| NET BOOK VALUE

| At 31 March 2025 | 46,268 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 606,549 |  | 511,677 |  |

| Other debtors | 6,940 |  | 585 |  |

| VAT | 56,204 |  | 44,394 |  |

| Prepayments and accrued income | 3,057 |  | - |  |

672,750 |  | 556,656 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other loans | 26,570 |  | - |  |

| Hire purchase contracts | 8,457 |  | - |  |

| Trade creditors | 471,003 |  | 297,238 |  |

| Tax | 33,139 |  | 39,139 |  |

| Social security and other taxes | 22,297 |  | 10,996 |  |

| Pension control | - |  | 371 |  |

| Other creditors | 7,412 |  | 139 |  |

| CIS control | 9,468 |  | 53,772 |  |

| Accruals and deferred income | 17,020 |  | 46,275 |  |

595,366 |  | 447,930 |  |

| HCL CONTRACTING LTD (REGISTERED NUMBER: 13260920) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other loans - 2-5 years | 100,000 |  | 110,000 |  |

| Hire purchase contracts | 51,628 |  | - |  |

| Other creditors | 16,702 |  | 50,881 |  |

| Directors' loan accounts | 37,911 |  | 30,767 |  |

206,241 |  | 191,648 |  |