REGISTERED NUMBER: 05747260 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HARLANDS BUILDERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I W Harland

C W Harland

C C Harland

SECRETARY:

C Harland

REGISTERED OFFICE:

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

REGISTERED NUMBER:

05747260 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,663,139

954,266

1,663,139

954,266

CURRENT ASSETS

Stocks

503,120

1,116,613

Debtors

6

1,095,982

1,076,818

Cash at bank and in hand

564,774

140,626

2,163,876

2,334,057

CREDITORS

Amounts falling due within one year

7

743,465

673,542

NET CURRENT ASSETS

1,420,411

1,660,515

TOTAL ASSETS LESS CURRENT LIABILITIES

3,083,550

2,614,781

CREDITORS

Amounts falling due after more than one year

8

(18,558

)

(7,870

)

PROVISIONS FOR LIABILITIES

(244,449

)

(222,718

)

NET ASSETS

2,820,543

2,384,193

CAPITAL AND RESERVES

Called up share capital

10

1,020

1,020

Retained earnings

2,819,523

2,383,173

SHAREHOLDERS' FUNDS

2,820,543

2,384,193

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

I W Harland - Director

1.	STATUTORY INFORMATION

Harlands Builders 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.

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 building and joinery services and is recognised as the services are provided.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, has been fully amortised over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Freehold property

-

2% on cost, excluding land element

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks and work in progress

Stocks are valued at the lower of cost and net realisable value. Work in progress represents costs incurred on incomplete work at the balance sheet date. It is valued at the lower of cost and net realisable value.

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 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

Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight-line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company has implemented an auto-enrolment pension in respect of all employees. Contributions are charged to the Statement of Income and Retained Earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

30,000

AMORTISATION

At 1 January 2025

and 31 December 2025

30,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

-

1,843,187

1,843,187

Additions

625,751

373,703

999,454

Disposals

-

(169,336

)

(169,336

)

At 31 December 2025

625,751

2,047,554

2,673,305

DEPRECIATION

At 1 January 2025

-

888,921

888,921

Charge for year

-

216,531

216,531

Eliminated on disposal

-

(95,286

)

(95,286

)

At 31 December 2025

-

1,010,166

1,010,166

NET BOOK VALUE

At 31 December 2025

625,751

1,037,388

1,663,139

At 31 December 2024

-

954,266

954,266

The net book value of tangible fixed assets includes £ 33,381 (2024 - £ 137,034 ) in respect of assets held under hire purchase contracts.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

291,757

462,362

Amounts owed by associates

795,455

580,469

Other debtors

8,770

33,987

1,095,982

1,076,818

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

13,682

46,642

Trade creditors

193,458

284,769

Taxation and social security

294,663

240,738

Other creditors

241,662

101,393

743,465

673,542

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

18,558

7,870

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

32,240

54,512

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10

Ordinary 'A'

£1

10

10

10

Ordinary 'B'

£1

10

10

1,020

1,020