Hargreaves Building Services Ltd Filleted Accounts Cover |  |

| Hargreaves Building Services Ltd |
|  | Company No. 05506592 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 July 2025 |  |  |

Hargreaves Building Services Ltd Directors Report Registrar |  |

The Directors present their report and the accounts for the year ended 31 July 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was home improvements.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
A. Hargreaves |  |  |  |  |  |  |
E. Hargreaves |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
E. Hargreaves |  |  |  |  |  |
Director |  |  |  |  |  |
31 March 2026 |  |  |  |  |  |

Hargreaves Building Services Ltd Balance Sheet Registrar |  |

at | 31 July 2025 |  |  |  |  |  |  |
Company No. | 05506592 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Intangible assets |  | 5 | 5,162 |  |  |  | 6,562
| Tangible assets |  | 6 | 134,411 |  |  |  | 155,582
|  |  |  |  |  | 139,573 |  |  |  | 162,144
Current assets |  |  |  |  |  |  |
| Stocks |  | 7 | 13,575 |  |  |  | 11,812
| Debtors |  | 8 | 1,051,039 |  |  |  | 933,949
| Cash at bank and in hand |  |  | 404,107 |  |  |  | 345,383
|  |  |  |  |  | 1,468,721 |  |  |  | 1,291,144
Creditors: Amount falling due within one year | 9 | (1,177,043) |  |  |  | (905,661)
Net current assets |  |  | 291,678 |  |  |  | 385,483
Total assets less current liabilities |  |  | 431,251 |  |  |  | 547,627
Creditors: Amounts falling due after more than one year | 10 | (5,814) |  |  |  | (9,548)
Provisions for liabilities |  |  |  |  |  |  |
| Other provisions |  | 12 | - |  |  |  | (61,278)
Net assets |  |  | 425,437 |  |  |  | 476,801
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 100 |  |  |  | 100
| Profit and loss account |  | 14 | 425,337 |  |  |  | 476,701
Total equity |  |  | 425,437 |  |  |  | 476,801
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 July 2025 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 March 2026 and signed on its behalf by: |  |
E. Hargreaves |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
31 March 2026 |  |  |  |  |  |  |  |

Hargreaves Building Services Ltd Notes to the Accounts Registrar |  |

for the year ended 31 July 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Hargreaves Building Services Ltd is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 05506592 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 590 Manchester Old Road |  |  |  |  |  |  |  |  |  |
| Rhodes |  |  |  |  |  |  |  |  |  |
| Middleton |  |  |  |  |  |  |  |  |  |
| Greater Manchester |  |  |  |  |  |  |  |  |  |
| M24 4PW |  |  |  |  |  |
| The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Revenue recognition |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • 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 transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Intangible fixed assets |  |  |  |  |  |  |  |
| Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Plant and machinery |  | 15% Reducing balance |  |  |  |  |  |
|  | Motor vehicles |  | 25% Straight line |  |  |  |  |  |
|  | Furniture, fittings and equipment |  | 15% Reducing balance |  |  |  |  |  |

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Stocks |  |  |  |  |  |  |  |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 24 |  |  |  | 21

4 | Taxation |  |  |  |  |  |  |  |
|  | (a) Tax on profit on ordinary activities |  |  | 2025 |  |  |  | 2024
|  | The tax charge is made up as follows: |  |  |  | £ |  |  |  | £
|  | UK corporation tax |  |  |  |  |  |  |  |
|  | Charge for the period |  |  |  | 38,604 |  |  |  | 17,732
|  | Total corporation tax |  |  |  | 38,604 |  |  |  | 17,732
|  | Tax on profit on ordinary activities |  |  |  | 38,604 |  |  |  | 17,732
|  | (b) Factors affecting the total tax charge for the period |  |  |  |  |
|  | The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
|  | Higher |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  | 15759 |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Profit on ordinary activities before tax |  |  |  | 120,239 |  |  |  | 166,434
|  | Standard rate of corporation tax in the United Kingdom |  | 19% |  |  |  | 19%
|  | Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom |  | 22,845 |  |  |  | 31,622
|  | Expenses not deductible for tax purposes |  | 15,759 |  |  |  | (13,890)
|  | Tax on profit on ordinary activities |  |  |  | 38,604 |  |  |  | 17,732

5 | Intangible fixed assets |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Other |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost |  |  |  |  |  |  |  |  |  |
|  | At 1 August 2024 |  |  |  |  |  |  |  | 7,000 |  | 7,000
|  | At 31 July 2025 |  |  |  |  |  |  |  | 7,000 |  | 7,000
|  | Amortisation and impairment |  |  |  |  |  |  |  |  |  |
|  | At 1 August 2024 |  |  |  |  |  |  |  | 438 |  | 438
|  | Charge for the year |  |  |  |  |  |  |  | 1,400 |  | 1,400
|  | At 31 July 2025 |  |  |  |  |  |  |  | 1,838 |  | 1,838
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 July 2025 |  |  |  |  |  |  |  | 5,162 |  | 5,162
|  | At 31 July 2024 |  |  |  |  |  |  |  | 6,562 |  | 6,562

6 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Plant and machinery |  | Motor vehicles |  | Fixtures, fittings and equipment |  | Total
|  |  |  |  |  |  |  | £ |  | £ |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 August 2024 |  |  |  | 5,486 |  | 144,993 |  | 39,335 |  | 189,814
|  | Additions |  |  |  | 15,340 |  | 10,800 |  | 3,563 |  | 29,703
|  | Disposals |  |  |  | - |  | (10,450) |  | - |  | (10,450)
|  | At 31 July 2025 |  |  |  | 20,826 |  | 145,343 |  | 42,898 |  | 209,067
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 August 2024 |  |  |  | 3,400 |  | 10,085 |  | 20,747 |  | 34,232
|  | Charge for the year |  |  |  | 1,204 |  | 36,579 |  | 3,294 |  | 41,077
|  | Disposals |  |  |  | - |  | (653) |  | - |  | (653)
|  | At 31 July 2025 |  |  |  | 4,604 |  | 46,011 |  | 24,041 |  | 74,656
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 July 2025 |  |  |  | 16,222 |  | 99,332 |  | 18,857 |  | 134,411
|  | At 31 July 2024 |  |  |  | 2,086 |  | 134,908 |  | 18,588 |  | 155,582

7 | Stocks |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Finished goods |  |  |  | 13,575 |  |  |  | 11,812
|  |  |  |  |  |  |  |  |  | 13,575 |  |  |  | 11,812

8 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade debtors |  |  |  | 582,552 |  |  |  | 503,974
|  | Amounts owed by group undertakings |  |  |  | 190,222 |  |  |  | -
|  | VAT recoverable |  |  |  | - |  |  |  | 63,843
|  | Loans to directors |  |  |  | 3,965 |  |  |  | 117,508
|  | Other debtors |  |  |  | 78,899 |  |  |  | 95,238
|  | Prepayments and accrued income |  |  |  | 195,401 |  |  |  | 153,386
|  |  |  |  |  |  |  |  |  | 1,051,039 |  |  |  | 933,949

9 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 9,951 |  |  |  | 9,951
|  | Obligations under finance lease and hire purchase contracts |  |  |  | 3,100 |  |  |  | -
|  | Trade creditors |  |  |  | 191,901 |  |  |  | 268,595
|  | Taxes and social security |  |  |  | 85,582 |  |  |  | 36,051
|  | Other creditors |  |  |  | 25,594 |  |  |  | 29,758
|  | Accruals and deferred income |  |  |  | 860,915 |  |  |  | 561,306
|  |  |  |  |  |  |  |  |  | 1,177,043 |  |  |  | 905,661

10 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 148 |  |  |  | 9,548
|  | Obligations under finance lease and hire purchase contracts |  |  |  | 5,666 |  |  |  | -
|  |  |  |  |  |  |  |  |  | 5,814 |  |  |  | 9,548

11 | Lease expenses |  |  |  |
|  | Obligations under hire purchase contracts: |  |  |  |  |  |  |
|  | Forklift Toyota FB25 2.5KG, 36 Month HP contract, Loan amount £9,950, total finance charges for the year £436, balance at the year-end, no later than one year £3,100.04, balance at year end more than one year £5,666.36.

12 | Provision for liabilities |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Other provisions |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | At 1 August 2024 |  |  |  |  |  |  |  | 61,278 |  | 61,278
|  | Amounts charged |  |  |  |  |  |  |  | (49,478) |  | (49,478)
|  | Unused amounts reversed |  |  |  |  |  |  |  | (11,800) |  | (11,800)
|  | At 31 July 2025 |  |  |  |  |  |  |  | - |  | -

13 | Share Capital |  |  |  |  |  |  |  |
|  | 1,000 Ordinary shares with nominal value of 1p.

14 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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