Company registration number 08147516 (England and Wales)
R E HYDE CONSTRUCTION LIMITED
Unaudited financial statements
For the period ended 30 April 2026
Pages for filing with registrar
R E HYDE CONSTRUCTION LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
R E HYDE CONSTRUCTION LIMITED
STATEMENT OF FINANCIAL POSITION
As at 30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
3
-
0
3,430
Current assets
Trade and other receivables
4
13,261
160
Cash and cash equivalents
175
101,567
13,436
101,727
Current liabilities
5
(3,521)
(46,675)
Net current assets
9,915
55,052
Total assets less current liabilities
9,915
58,482
Provisions for liabilities
6
-
0
(722)
Net assets
9,915
57,760
Equity
Called up share capital
7
100
100
Retained earnings
9,815
57,660
Total equity
9,915
57,760

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial period ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on
12 May 2026
12 May 2026
and are signed on its behalf by:
R E Hyde
Director
Company Registration No. 08147516
R E HYDE CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the period ended 30 April 2026
- 2 -
1
Accounting policies
Company information

R E Hyde Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is Belgravia, Raleigh Road, Salcombe, Devon, TQ8 8BH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company has ceased trading, and the directors intend to close the company within 12 months of the balance sheet approval date. Hence, the financial statements have been prepared on a basis other than the going concern basis. This means that the company’s assets have been written down to their net realisable value.false

1.3
Reporting period

The company ceased trading on 30 April 2026, and it is the intention of the directors to close the company within the next 12 months. Therefore, the accounting period has been shortened to 30 April 2026. The financial statements have been prepared for the period 1 August 2025 to 30 April 2026. Hence, the comparatives will not be entirely comparable.

1.4
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.5
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost less depreciation and less any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Equipment
25% reducing balance per annum
Motor vehicles
25% reducing balance per annum

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

R E HYDE CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the period ended 30 April 2026
1
Accounting policies
(Continued)
- 3 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

R E HYDE CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the period ended 30 April 2026
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
2025
Number
Number
Total
2
2
3
Property, plant and equipment
Plant and machinery etc
£
Cost
At 1 August 2025
25,332
Disposals
(25,332)
At 30 April 2026
-
0
Depreciation and impairment
At 1 August 2025
21,902
Depreciation charged in the period
643
Eliminated in respect of disposals
(22,545)
At 30 April 2026
-
0
Carrying amount
At 30 April 2026
-
0
At 31 July 2025
3,430
4
Trade and other receivables
2026
2025
Amounts falling due within one year:
£
£
Corporation tax recoverable
9,000
-
0
Other receivables
4,261
160
13,261
160
R E HYDE CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For the period ended 30 April 2026
- 5 -
5
Current liabilities
2026
2025
£
£
Trade payables
3,521
162
Corporation tax
-
0
26,647
Other taxation and social security
-
0
14,494
Other payables
-
0
5,372
3,521
46,675
6
Provisions for liabilities
2026
2025
£
£
Deferred tax liabilities
-
0
722
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
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