HD Carpentry & Joinery Limited 30/04/2025 iXBRL

Company registration number: 14055936

HD CARPENTRY & JOINERY LIMITED

30 April 2025

HEYWOODS

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

HD CARPENTRY & JOINERY LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

HD CARPENTRY & JOINERY LIMITED

DIRECTORS AND OTHER INFORMATION


	Directors	Mr H R Murphy
		Mr D S Hesketh


	Company number	14055936


	Registered office	Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB


	Business address	26 Alderberry Road
		Hawarden
		Deeside
		Flintshire
		CH5 3JS


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

HD CARPENTRY & JOINERY LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HD CARPENTRY & JOINERY LIMITED

YEAR ENDED 30TH APRIL 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HD Carpentry & Joinery Limited for the year ended 30 April 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of HD Carpentry & Joinery Limited, as a body, in accordance with the terms of our engagement letter dated 6 July 2023. Our work has been undertaken solely to prepare for your approval the financial statements of HD Carpentry & Joinery Limited and state those matters that we have agreed to state to the board of directors of HD Carpentry & Joinery Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HD Carpentry & Joinery Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that HD Carpentry & Joinery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of HD Carpentry & Joinery Limited. You consider that HD Carpentry & Joinery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of HD Carpentry & Joinery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

19 September 2025

HD CARPENTRY & JOINERY LIMITED

STATEMENT OF FINANCIAL POSITION

30TH APRIL 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	15,034		17,099
		_______		_______
			15,034		17,099

Current assets
Debtors	6	32,565		22,709
Cash at bank and in hand		2,563		4,106
		_______		_______
		35,128		26,815
Creditors: amounts falling due
within one year	7	( 44,394)		( 35,051)
		_______		_______
Net current liabilities			( 9,266)		( 8,236)
			_______		_______
Total assets less current liabilities			5,768		8,863

Creditors: amounts falling due
after more than one year	8		( 2,773)		( 6,981)

Provisions for liabilities			( 1,509)		( 1,606)

			_______		_______
Net assets			1,486		276
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			1,484		274
			_______		_______
Shareholders funds			1,486		276
			_______		_______

For the year ending 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 12 September 2025 , and are signed on behalf of the board by:

Mr H R Murphy Mr D S Hesketh

Director Director

Company registration number: 14055936

HD CARPENTRY & JOINERY LIMITED

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 30TH APRIL 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 May 2023	2	847	849

Profit for the year		36,427	36,427
	_______	_______	_______
Total comprehensive income for the year	-	36,427	36,427

Dividends paid and payable		( 37,000)	( 37,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 37,000)	( 37,000)

	_______	_______	_______
At 30 April 2024 and 1 May 2024	2	274	276

Profit for the year		39,710	39,710
	_______	_______	_______
Total comprehensive income for the year	-	39,710	39,710

Dividends paid and payable		( 38,500)	( 38,500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 38,500)	( 38,500)

	_______	_______	_______
At 30 April 2025	2	1,484	1,486
	_______	_______	_______

HD CARPENTRY & JOINERY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30TH APRIL 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Countrywide House, Knights Way, Shrewsbury, Shropshire, SY1 3AB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	15 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 May 2024	1,344	1,509	24,242	27,095
Additions	-	2,109	-	2,109
	_______	_______	_______	_______
At 30 April 2025	1,344	3,618	24,242	29,204
	_______	_______	_______	_______
Depreciation
At 1 May 2024	263	262	9,469	9,994
Charge for the year	162	321	3,693	4,176
	_______	_______	_______	_______
At 30 April 2025	425	583	13,162	14,170
	_______	_______	_______	_______
Carrying amount
At 30 April 2025	919	3,035	11,080	15,034
	_______	_______	_______	_______
At 30 April 2024	1,081	1,247	14,773	17,101
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	-	5,370
Other debtors	32,565	17,339
	_______	_______
	32,565	22,709
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	4,739	6,729
Trade creditors	1,472	121
Corporation tax	18,538	9,126
Social security and other taxes	943	-
Other creditors	18,702	19,075
	_______	_______
	44,394	35,051
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	2,773	6,981
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr H R Murphy	( 11,661)	-	993	( 10,668)
	Mr D S Hesketh	( 5,527)	( 598)	-	( 6,125)
		_______	_______	_______	_______
		( 17,188)	( 598)	993	( 16,793)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr H R Murphy	( 8,214)	( 3,447)	-	( 11,661)
	Mr D S Hesketh	( 1,365)	( 4,162)	-	( 5,527)
		_______	_______	_______	_______
		( 9,579)	( 7,609)	-	( 17,188)
		_______	_______	_______	_______