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Registered number: 11535643
Hammer Contracting Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 August 2025
Avery Martin Accountants
Salvus House
Aykley Head
Durham
DH1 5TS
Hammer Contracting Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Director's Report | 2
Accountant's Report | 3
Profit and Loss Account | 4
Balance Sheet | 5
Notes to the Financial Statements | 6—7

Page 1
Hammer Contracting Limited
Company Information
For The Year Ended 31 August 2025
Company Information

Director | Mr Benjamin Sandall
Company Number | 11535643
Registered Office | 6 Low Angerton
| Morpeth
| Northumberland
| NE61 4EY
Accountants | Avery Martin Accountants
| Institute of Financial Accountants
| Salvus House
| Aykley Head
| Durham
| DH1 5TS

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Hammer Contracting Limited
Company No. 11535643
Director's Report For The Year Ended 31 August 2025
Director's Report
The director presents his report and the financial statements for the year ended 31 August 2025.
Directors
The director who held office during the year were as follows:

Mr Benjamin Sandall

Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has 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.
On behalf of the board

Mr Benjamin Sandall Director
10th October 2025

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Hammer Contracting Limited
Accountant's Report
For The Year Ended 31 August 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Hammer Contracting Limited for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Hammer Contracting Limited for the year ended 31 August 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the director of Hammer Contracting Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Hammer Contracting Limited and state those matters that we have agreed to state to the director of Hammer Contracting Limited , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hammer Contracting Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Hammer Contracting Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Hammer Contracting Limited . You consider that Hammer Contracting Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Hammer Contracting 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 financial statements.

Avery Martin Accountants
10th October 2025

Avery Martin Accountants
Institute of Financial Accountants
Salvus House
Aykley Head
Durham
DH1 5TS
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Hammer Contracting Limited
Profit and Loss Account
For The Year Ended 31 August 2025
Profit and Loss Account

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 1,060,245 |  | 142,168
Cost of sales |  | (461,603 ) |  | (64,163 )
GROSS PROFIT |  | 598,642 |  | 78,005
Administrative expenses |  | (401,768 ) |  | (169,038 )
Other operating income |  | 56,521 |  | -
OPERATING PROFIT/(LOSS) |  | 253,395 |  | (91,033 )
Other interest receivable and similar income |  | - |  | 4
Interest payable and similar charges |  | (3,248 ) |  | (788 )
PROFIT/(LOSS) BEFORE TAXATION |  | 250,147 |  | (91,817 )
Tax on Profit/(loss) |  | (15,660 ) |  | -
PROFIT/(LOSS) AFTER TAXATION BEING PROFIT/(LOSS) FOR THE FINANCIAL YEAR |  | 234,487 |  | (91,817 )

The notes on pages 6 to 7 form part of these financial statements.
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Hammer Contracting Limited
Balance Sheet
As At 31 August 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 158,216 |  | 52,559
|  |  | 158,216 |  | 52,559
CURRENT ASSETS
Debtors | 5 | 173,972 |  | 89,345 |
Cash at bank and in hand |  | 48,560 |  | 5,348 |
|  | 222,532 |  | 94,693 |
Creditors: Amounts Falling Due Within One Year | 6 | (201,463 ) |  | (172,454 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21,069 |  | (77,761 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 179,285 |  | (25,202 )
NET ASSETS/(LIABILITIES) |  |  | 179,285 |  | (25,202 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 179,185 |  | (25,302 )
SHAREHOLDERS' FUNDS |  |  | 179,285 |  | (25,202)

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Benjamin Sandall Director
10th October 2025

The notes on pages 6 to 7 form part of these financial statements.
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Hammer Contracting Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Hammer Contracting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11535643 . The registered office is 6 Low Angerton , Morpeth, Northumberland, NE61 4EY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 3)
6 3
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Hammer Contracting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 42,292 | 43,383 | 85,675
Additions | 132,316 | - | 132,316
As at 31 August 2025 | 174,608 | 43,383 | 217,991
Depreciation
As at 1 September 2024 | 16,117 | 16,999 | 33,116
Provided during the period | 22,320 | 4,339 | 26,659
As at 31 August 2025 | 38,437 | 21,338 | 59,775
Net Book Value
As at 31 August 2025 | 136,171 | 22,045 | 158,216
As at 1 September 2024 | 26,175 | 26,384 | 52,559

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 154,355 |  | 76,828
Other debtors | - |  | 2,914
VAT | 19,617 |  | 9,603
| 173,972 |  | 89,345

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (152 ) |  | (152 )
Corporation tax | 17,594 |  | 1,934
Other taxes and social security | 1,519 |  | 261
Accruals and deferred income | 3,850 |  | 3,850
Director's loan account | 178,652 |  | 166,561
| 201,463 |  | 172,454

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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