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COMPANY REGISTRATION NUMBER: 11987771

Hall Insulation Ltd

Filleted Unaudited Financial Statements

31 May 2025

Hall Insulation Ltd

Financial Statements

Year ended 31 May 2025

Contents | Pages

Statement of financial position | 1

Notes to the financial statements | 2 to 3

Hall Insulation Ltd

Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £

Current assets

Debtors | 5 | 347 | 1,562
Cash at bank and in hand | 1 | 2
| ---- | -------
| 348 | 1,564

Creditors: amounts falling due within one year | 6 | ( 4,027) | ( 2,393)
| ------- | -------
Net current liabilities | ( 3,679) | ( 829)
| ------- | ----
Total assets less current liabilities | ( 3,679) | ( 829)

Creditors: amounts falling due after more than one year | 7 | ( 5,784) | ( 7,228)
| ------- | -------
Net liabilities | ( 9,463) | ( 8,057)
| ------- | -------

Capital and reserves

Called up share capital | 8 | 100 | 100
Profit and loss account | ( 9,563) | ( 8,157)
| ------- | -------
Shareholders deficit | ( 9,463) | ( 8,057)
| ------- | -------

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 income and retained earnings has not been delivered.
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 29 September 2025 , and are signed on behalf of the board by:

Mr C Hall |
Director |

Company registration number: 11987771

Hall Insulation Ltd

Notes to the Financial Statements

Year ended 31 May 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 31 Picton Road, Hakin, Milford Haven, Pembrokeshire, SA73 3DY, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.
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.
Going concern
The director has a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the director continues to adopt the going concern basis of accounting in preparing the annual financial statements.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Tax on loss
Major components of tax income

| 2025 | 2024
| £ | £

Current tax:

Adjustments in respect of prior periods | – | ( 302)
| ---- | ----
Tax on loss | – | ( 302)
| ---- | ----

5. Debtors

| 2025 | 2024
| £ | £
Other debtors | 347 | 1,562
| ---- | -------

Other debtors include an amount of £nil (2024 - £nil) falling due after more than one year.
6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,444 | 1,445
Other creditors | 2,583 | 948
| ------- | -------
| 4,027 | 2,393
| ------- | -------

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

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 5,784 | 7,228
| ------- | -------

Included within creditors: amounts falling due after more than one year is an amount of £Nil (2024: £1,451) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
8. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 99 | 99 | 99 | 99
Ordinary B shares of £ 1 each | 1 | 1 | 1 | 1
| ---- | ---- | ---- | ----
| 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

9. Related party transactions
The company was under the control of Mr C Hall , the managing director, throughout the current and previous year by virtue of his majority shareholding.