REGISTERED NUMBER: 00838974 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2025

for

Head & Sole Builders Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Sole

SECRETARY:

REGISTERED OFFICE:

Andrew Cooper & Co

650 Anlaby Road

Hull

North Humberside

HU3 6UU

REGISTERED NUMBER:

00838974 (England and Wales)

ACCOUNTANTS:

Andrew Cooper & Company

Chartered Accountants

650 Anlaby Road

Kingston upon Hull

East Yorkshire

HU3 6UU

FIXED ASSETS

Tangible assets

4

27,084

28,090

CURRENT ASSETS

Stocks

29,454

30,754

Cash at bank and in hand

35,047

39,485

64,501

70,239

CREDITORS

Amounts falling due within one year

5

46,302

54,895

NET CURRENT ASSETS

18,199

15,344

TOTAL ASSETS LESS CURRENT LIABILITIES

45,283

43,434

CAPITAL AND RESERVES

Called up share capital

1,500

1,500

Share premium

77

77

Retained earnings

43,706

41,857

SHAREHOLDERS' FUNDS

45,283

43,434

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 December 2025 and were signed by:

D Sole - Director

1.	STATUTORY INFORMATION

Head & Sole Builders Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 6 April 2024

and 5 April 2025

37,213

6,313

43,526

DEPRECIATION

At 6 April 2024

10,054

5,382

15,436

Charge for year

744

262

1,006

At 5 April 2025

10,798

5,644

16,442

NET BOOK VALUE

At 5 April 2025

26,415

669

27,084

At 5 April 2024

27,159

931

28,090

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Trade creditors

5,246

7,381

Taxation and social security

2,167

1,398

Other creditors

38,889

46,116

46,302

54,895

6.	ULTIMATE CONTROLLING PARTY

The controlling party is D Sole.