REGISTERED NUMBER: 06662888 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

W HARDY BUILDERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W Hardy

SECRETARY:

Mrs J Hardy

REGISTERED OFFICE:

Phoenix House

Chevening

Sevenoaks

Kent

TN14 6HE

REGISTERED NUMBER:

06662888 (England and Wales)

ACCOUNTANTS:

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Tangible assets

4

91,370

114,665

CURRENT ASSETS

Debtors

5

12,835

18,093

Cash at bank

129,176

188,379

142,011

206,472

CREDITORS

Amounts falling due within one year

6

12,831

57,171

NET CURRENT ASSETS

129,180

149,301

TOTAL ASSETS LESS CURRENT LIABILITIES

220,550

263,966

PROVISIONS FOR LIABILITIES

22,843

28,666

NET ASSETS

197,707

235,300

CAPITAL AND RESERVES

Called up share capital

7

3

3

Retained earnings

8

197,704

235,297

SHAREHOLDERS' FUNDS

197,707

235,300

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 12 November 2025 and were signed by:

W Hardy - Director

1.	STATUTORY INFORMATION

W Hardy Builders Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% per annum on reducing balance

Motor vehicles

-

25% per annum on reducing balance

Computer equipment

-

25% per annum 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

132,733

108,452

1,295

242,480

Additions

5,769

-

-

5,769

At 31 August 2025

138,502

108,452

1,295

248,249

DEPRECIATION

At 1 September 2024

54,201

73,014

600

127,815

Charge for year

20,031

8,860

173

29,064

At 31 August 2025

74,232

81,874

773

156,879

NET BOOK VALUE

At 31 August 2025

64,270

26,578

522

91,370

At 31 August 2024

78,532

35,438

695

114,665

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

and 31 August 2025

24,150

DEPRECIATION

At 1 September 2024

17,360

Charge for year

1,698

At 31 August 2025

19,058

NET BOOK VALUE

At 31 August 2025

5,092

At 31 August 2024

6,790

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,560

1,443

Other debtors

11,275

16,650

12,835

18,093

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

1,458

Trade creditors

2,437

5,552

Taxation and social security

8,530

46,955

Other creditors

1,864

3,206

12,831

57,171

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

3

Ordinary

£1

3

3

8.

RESERVES

Retained

earnings

£

At 1 September 2024

235,297

Deficit for the year

(22,593

)

Dividends

(15,000

)

At 31 August 2025

197,704

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the director was owed £311 by the company (2024 : £311).

Dividends of £10,000 were voted to Mr W Hardy during the year.

10.	RELATED PARTY DISCLOSURES

At the balance sheet date Mrs J Hardy owed the company £5,864 (2024: £12,366).

During the year dividends of £5,000 were voted to Mrs J Hardy.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is W Hardy.