REGISTERED NUMBER: 06470592 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

HLR BUILDING SERVICES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P Barker

Mr D P Barker

Mr P J Cook

REGISTERED OFFICE:

78 Stirling Crescent

St Helens

Merseyside

WA9 3TZ

REGISTERED NUMBER:

06470592 (England and Wales)

ACCOUNTANTS:

Livesey Spottiswood Ltd

Chartered Accountants

17 George Street

St Helens

Merseyside

WA10 1DB

FIXED ASSETS

Tangible assets

4

92,664

105,190

CURRENT ASSETS

Stocks

24,905

94,149

Debtors

1,708,512

939,792

Cash at bank

321,971

814,101

2,055,388

1,848,042

CREDITORS

Amounts falling due within one year

(1,328,967

)

(1,250,919

)

NET CURRENT ASSETS

726,421

597,123

TOTAL ASSETS LESS CURRENT LIABILITIES

819,085

702,313

CREDITORS

Amounts falling due after more than one year

(11,592

)

(2,378

)

PROVISIONS FOR LIABILITIES

(17,660

)

(20,500

)

NET ASSETS

789,833

679,435

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

789,733

679,335

SHAREHOLDERS' FUNDS

789,833

679,435

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

Mr P Barker - Director

1.	STATUTORY INFORMATION

HLR Building Services 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.	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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover from the installation of air conditioning units is recognised on completion of work, when the amount of turnover can be measured reliably and it is probable that the economic benefits associated with the transaction will flow to the company.

Tangible fixed assets

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

Office Equipment

-

33% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Work in progress is recognised by the total value of materials and labour recoverable on unfinished contracts not yet invoiced. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock and work in progress to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

289,306

Additions

34,126

At 31 March 2025

323,432

DEPRECIATION

At 1 April 2024

184,116

Charge for year

46,652

At 31 March 2025

230,768

NET BOOK VALUE

At 31 March 2025

92,664

At 31 March 2024

105,190

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

26,500

14,013

Between one and five years

41,958

-

68,458

14,013

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

40

Ordinary 'A'

£1

40

40

40

Ordinary 'B'

£1

40

40

20

Ordinary 'C'

£1

20

20

100

100

7.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Barker and Sons Properties Limited, a company incorporated in England. At the balance sheet date, the amount owed from Barker & Sons Properties Limited was £208,296. (2024 - £440,464).

8.	ULTIMATE CONTROLLING PARTY