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Registration number: NI666997

Hudson Building and Civil Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2025

Hudson Building and Civil Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 9

Hudson Building and Civil Ltd

Company Information

Director | Mr Stephen Hudson

Registered office | 40 Aughan Park Poyntzpass Newry Down BT35 6TW

Accountants | SP McKeown & Co Ltd Chartered Certified Accountants, Registered Auditors and Tax Advisors5 Lower Catherine Street Newry Co Down BT35 6BE

Hudson Building and Civil Ltd

(Registration number: NI666997)
Balance Sheet as at 31 January 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 821 | 938
Current assets |  |  |
Debtors | 5 | 22,754 | 14,290
Cash at bank and in hand |  | - | 543
|  | 22,754 | 14,833
Creditors: Amounts falling due within one year | 6 | (23,557) | (14,668)
Net current (liabilities)/assets |  | (803) | 165
Net assets |  | 18 | 1,103
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | 17 | 1,102
Shareholders' funds |  | 18 | 1,103

For the financial year ending 31 January 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 November 2025

......................................... Mr Stephen Hudson Director |  |

Hudson Building and Civil Ltd

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

1 | General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is:
40 Aughan Park
Poyntzpass
Newry
Down
BT35 6TW

These financial statements were authorised for issue by the director on 4 November 2025.

2 | Accounting policies

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current 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.

Hudson Building and Civil Ltd

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

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.

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
Computer equipment | 12.5% Reducing balance Basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Hudson Building and Civil Ltd

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

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 2).

Hudson Building and Civil Ltd

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

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 February 2024 | 1,400 | 1,400
At 31 January 2025 | 1,400 | 1,400
Depreciation
At 1 February 2024 | 462 | 462
Charge for the year | 117 | 117
At 31 January 2025 | 579 | 579
Carrying amount
At 31 January 2025 | 821 | 821
At 31 January 2024 | 938 | 938

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 4,523 | 2,751
Other debtors | 18,231 | 11,539
| 22,754 | 14,290

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 494 | 624
Taxation and social security | 21,285 | 12,490
Accruals and deferred income | 1,707 | 1,270
Other creditors | 71 | 284
| 23,557 | 14,668

7 | Share capital

Allotted, called up and fully paid shares

Hudson Building and Civil Ltd

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

| 2025 | 2024
| No. | £ | No. | £
Ordinary Share of £1 each | 1 | 1 | 1 | 1

8 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £27,500.00 (2024 - £50,000.00) per each Ordinary Share |  | 27,500 |  | 50,000

9 | Related party transactions

Hudson Building and Civil Ltd

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

Transactions with the director

2025 | At 1 February 2024 £ | Advances to director £ | Repayments by director £ | At 31 January 2025 £
Mr Stephen Hudson
Directors loan repayable on demand | (10,787) | (63,343) | 63,584 | (10,546)

2024 | At 1 February 2023 £ | Advances to director £ | Repayments by director £ | At 31 January 2024 £
Mr Stephen Hudson
Directors loan repayable on demand | (9,983) | (77,705) | 76,901 | (10,787)

Hudson Building and Civil Ltd

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

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 12,570 | 12,596
Contributions paid to money purchase schemes | 190 | -
| 12,760 | 12,596

In respect of the highest paid director:

| 2025 £ | 2024 £
Remuneration | 12,570 | 12,596

Dividends paid to the director

|  | 2025 £ |  | 2024 £
Mr Stephen Hudson |  |  |  |
Dividend paid |  | 27,500 |  | 50,000