REGISTERED NUMBER: 09342930 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 MARCH 2025

FOR

HQ CONSTRUCT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P A Green

REGISTERED OFFICE:

Unit 9

J2 Business Centre

Bridge Hall Lane

Bury

Lancashire

BL9 7NY

REGISTERED NUMBER:

09342930 (England and Wales)

ACCOUNTANTS:

P B Syddall & Co

Chartered Accountants

Grafton House

81 Chorley Old Road

Bolton

Lancashire

BL1 3AJ

FIXED ASSETS

Tangible assets

5

94,602

100,400

CURRENT ASSETS

Cash at bank

6,420

8,092

CREDITORS

Amounts falling due within one year

6

183,148

180,749

NET CURRENT LIABILITIES

(176,728

)

(172,657

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(82,126

)

(72,257

)

CREDITORS

Amounts falling due after more than one year

7

30,787

31,671

NET LIABILITIES

(112,913

)

(103,928

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(112,914

)

(103,929

)

SHAREHOLDERS' FUNDS

(112,913

)

(103,928

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 March 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 10 December 2025 and were signed by:

P A Green - Director

1.	STATUTORY INFORMATION

HQ Construct 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Scaffolding equipment

-

5% on reducing balance

Wagon

-

20% on reducing balance

Office equipment

-

20% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Scaffolding

Office

equipment

Wagon

equipment

Totals

£

£

£

£

COST

At 29 March 2024

and 28 March 2025

127,226

17,450

1,499

146,175

DEPRECIATION

At 29 March 2024

32,011

12,466

1,298

45,775

Charge for year

4,761

997

40

5,798

At 28 March 2025

36,772

13,463

1,338

51,573

NET BOOK VALUE

At 28 March 2025

90,454

3,987

161

94,602

At 28 March 2024

95,215

4,984

201

100,400

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.3.25

28.3.24

£

£

Social security and other taxes

21,834

17,655

VAT

45,553

41,525

Directors current account

109,061

116,069

Accrued expenses

6,700

5,500

183,148

180,749

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.3.25

28.3.24

£

£

Other loans - 1-2 years

30,787

31,671

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P A Green.