HALL'S CONSTRUCTION (MIDLANDS) LTD


Director	HALL, Nicholas John


Registered Address	5 Dunedin Drive
	Barnt Green
	Birmingham
	B45 8HZ


Registered Number	09527493 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		-		1,000
Tangible assets	4		19,700		77
			19,700		1,077
Current assets
Stocks		3,000		3,000
Debtors		9,439		14,025
Cash at bank and on hand		38,906		36,445
		51,345		53,470
Creditors amounts falling due within one year		(40,892)		(44,775)
Net current assets (liabilities)			10,453		8,695
Total assets less current liabilities			30,153		9,772
Net assets			30,153		9,772
Capital and reserves
Called up share capital			6		6
Profit and loss account			30,147		9,766
Shareholders' funds			30,153		9,772

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their 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.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 9 December 2025, and are signed on its behalf by:

HALL, Nicholas John
Director
Registered Company No. 09527493

HALL'S CONSTRUCTION (MIDLANDS) LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Goodwill, being the amount paid in the connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		4

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	10,000
	At 31 March 25	10,000
	Amortisation and impairment
	At 01 April 24	9,000
	Charge for year	1,000
	At 31 March 25	10,000
	Net book value
	At 31 March 25	-
	At 31 March 24	1,000

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	1,000
	Additions	21,850
	At 31 March 25	22,850
	Depreciation and impairment
	At 01 April 24	923
	Charge for year	2,227
	At 31 March 25	3,150
	Net book value
	At 31 March 25	19,700
	At 31 March 24	77