Registration number: 01876857

Hill Builders ( Humberside ) Limited

(Registration number: 01876857)

Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	94,951	47,637
Current assets
Stocks		19,750	15,350
Debtors	4	122,375	78,406
Cash at bank and in hand		433,153	436,876
		575,278	530,632
Creditors: Amounts falling due within one year	5	(277,801)	(299,509)
Net current assets		297,477	231,123
Total assets less current liabilities		392,428	278,760
Creditors: Amounts falling due after more than one year	5	(17,333)	(14,089)
Provisions for liabilities		(23,738)	(8,963)
Net assets		351,357	255,708
Capital and reserves
Called up share capital		103	103
Retained earnings		351,254	255,605
Shareholders' funds		351,357	255,708

For the financial year ending 31 March 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

Hill Builders ( Humberside ) Limited

(Registration number: 01876857)

Balance Sheet as at 31 March 2025 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 22 September 2025 and signed on its behalf by:
 

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

Mr M C Cole

Director

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

Mr B Leckey

Director

Hill Builders ( Humberside ) Limited

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

1	Accounting policies

Statutory information

Hill Builders ( Humberside ) Limited is a private company, limited by shares, domiciled in England and Wales, company number 01876857. The registered office is at 17a Parkinson Avenue, Scunthorpe, DN15 7JY.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

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

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Hill Builders ( Humberside ) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

1	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	20% on cost
Plant and machinery	15% on reducing balance
Motor vehicles	at varying rates according to type
Computer equipment	15% on reducing balance

Stocks

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

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

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Hill Builders ( Humberside ) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 6).

3	Tangible assets

	Land and buildings £	Plant and machinery £	Computer equipment £	Motor vehicles  £	Total £
Cost
At 1 April 2024	13,498	13,336	7,416	121,937	156,187
Additions	-	-	-	65,870	65,870
Disposals	-	-	-	(13,250)	(13,250)
At 31 March 2025	13,498	13,336	7,416	174,557	208,807
Depreciation
At 1 April 2024	13,498	13,232	6,817	75,003	108,550
Charge for the year	-	16	114	16,889	17,019
Eliminated on disposal	-	-	-	(11,713)	(11,713)
At 31 March 2025	13,498	13,248	6,931	80,179	113,856
Carrying amount
At 31 March 2025	-	88	485	94,378	94,951
At 31 March 2024	-	104	599	46,934	47,637

4

Debtors

	2025 £	2024 £
Trade debtors	120,479	72,570
Prepayments	400	1,088
Other debtors	1,496	4,748
	122,375	78,406

Hill Builders ( Humberside ) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

5

Creditors

		2025 £	2024 £
Due within one year
Bank borrowings		10,000	10,000
HP and finance lease liabilities		4,000	4,253
Trade creditors		86,691	26,171
Taxation and social security		133,200	94,134
Accruals and deferred income		2,950	76,869
Other creditors		40,960	88,082
		277,801	299,509

		2025 £	2024 £
Due after one year
Bank borrowings		3,333	13,333
HP and finance lease liabilities		14,000	756
		17,333	14,089