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REGISTERED NUMBER: 08979533 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

HUBA & SONS CONSTRUCTION LTD

HUBA & SONS CONSTRUCTION LTD (REGISTERED NUMBER: 08979533)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 3 |

HUBA & SONS CONSTRUCTION LTD (REGISTERED NUMBER: 08979533)

STATEMENT OF FINANCIAL POSITION

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 8,512 |  | 10,014 |  |

CURRENT ASSETS

Stocks | 5 | 9,690 |  | 3,275 |  |

Cash at bank and in hand | 491 |  | 15,347 |  |

10,181 |  | 18,622 |  |

CREDITORS

Amounts falling due within one year | 6 | 20,853 |  | 2,634 |  |

NET CURRENT (LIABILITIES)/ASSETS | (10,672 | ) | 15,988 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (2,160 | ) | 26,002 |  |

PROVISIONS FOR LIABILITIES | 2,129 |  | 2,505 |  |

NET (LIABILITIES)/ASSETS | (4,289 | ) | 23,497 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 200 |  | 200 |  |

Retained earnings | (4,489 | ) | 23,297 |  |

SHAREHOLDERS' FUNDS | (4,289 | ) | 23,497 |  |

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 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.

HUBA & SONS CONSTRUCTION LTD (REGISTERED NUMBER: 08979533)

STATEMENT OF FINANCIAL POSITION - continued

30 APRIL 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 February 2026 and were signed by:

A Huba - Director

HUBA & SONS CONSTRUCTION LTD (REGISTERED NUMBER: 08979533)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Huba & Sons Construction Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 08979533

| Registered office: | 9 Gower House

| The Drive

| London

| E17 3DL

| 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.

| 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.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

HUBA & SONS CONSTRUCTION LTD (REGISTERED NUMBER: 08979533)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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

| Going concern

| The financial statements have been prepared on the going concern basis which the Director believe to be appropriate. The company continues with the support of its director and shareholders. The Director are fully aware of their responsibilities and will not allow any of the creditors to suffer as a result of their decision to allow the company to continue under the circumstances.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024

| and 30 April 2025 | 20,326 |  | 2,642 |  | 22,968 |  |

| DEPRECIATION

| At 1 May 2024 | 11,001 |  | 1,953 |  | 12,954 |  |

| Charge for year | 1,399 |  | 103 |  | 1,502 |  |

| At 30 April 2025 | 12,400 |  | 2,056 |  | 14,456 |  |

| NET BOOK VALUE

| At 30 April 2025 | 7,926 |  | 586 |  | 8,512 |  |

| At 30 April 2024 | 9,325 |  | 689 |  | 10,014 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Work-in-progress | 9,690 |  | 3,275 |  |

HUBA & SONS CONSTRUCTION LTD (REGISTERED NUMBER: 08979533)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 7) | 1,024 |  | - |  |

| Taxation and social security | (6,283 | ) | 483 |  |

| Other creditors | 26,112 |  | 2,151 |  |

20,853 |  | 2,634 |  |

7. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 1,024 |  | - |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 200 | Ordinary | £1 | 200 |  | 200 |  |

9. | RELATED PARTY DISCLOSURES

| The Company's related parties, the nature of the relationship and the extent of the transactions with them are summarised below:

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Amounts owed by/(to) A Huba (Director) |  | (25,112 | ) | (251 | ) |