HB - Services (Wigan) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04631678

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		283,240		335,898

			283,240		335,898
CURRENT ASSETS
Stocks	5	335,000		350,000
Debtors	6	145,943		383,576
Cash at bank and in hand		58,756		83,423

		539,699		816,999
Creditors: Amounts Falling Due Within One Year	7	(674,912 )		(762,725 )

NET CURRENT ASSETS (LIABILITIES)			(135,213 )		54,274

TOTAL ASSETS LESS CURRENT LIABILITIES			148,027		390,172

NET ASSETS			148,027		390,172

CAPITAL AND RESERVES
Called up share capital	9		70,000		70,000
Profit and Loss Account			78,027		320,172

SHAREHOLDERS' FUNDS			148,027		390,172

Page 1

Page 2

HB - Services (Wigan) Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J J Kenny

Director

20 May 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

HB - Services (Wigan) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04631678 . The registered office is 99 Stanley Road, Bootle, Merseyside, L20 7DA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. The company reported a loss for the year; however, it continues to have a positive net asset position at the balance sheet date.

The director has reviewed the company’s cash flow forecasts and considers that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director considers it appropriate to prepare the financial statements on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	None
Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	25% Reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

Page 3

Page 4

HB - Services (Wigan) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Where there is a history of recent losses, deferred tax assets are recognised only where there is convincing evidence that sufficient taxable profits will be available.

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

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2025: 11)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 February 2025	80,267	730,808	212,467	18,750
Additions	-	15,000	-	-

As at 31 January 2026	80,267	745,808	212,467	18,750

Depreciation
As at 1 February 2025	-	507,491	182,887	17,134
Provided during the period	-	59,579	7,395	404

As at 31 January 2026	-	567,070	190,282	17,538

...CONTINUED

Page 4

Page 5

HB - Services (Wigan) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	80,267	178,738	22,185	1,212

As at 1 February 2025	80,267	223,317	29,580	1,616


	Computer Equipment	Total
	£	£
Cost
As at 1 February 2025	5,029	1,047,321
Additions	-	15,000

As at 31 January 2026	5,029	1,062,321

Depreciation
As at 1 February 2025	3,911	711,423
Provided during the period	280	67,658

As at 31 January 2026	4,191	779,081

Net Book Value
As at 31 January 2026	838	283,240

As at 1 February 2025	1,118	335,898

5. Stocks

	2026	2025
	£	£
Stock	304,000	314,000
Work in progress	31,000	36,000

	335,000	350,000

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	142,366	272,786
Other debtors	3,577	110,790

	145,943	383,576

Page 5

Page 6

HB - Services (Wigan) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	29,654	59,905
Other creditors	635,129	683,660
Taxation and social security	10,129	19,160

	674,912	762,725

8. Deferred Taxation

The company has unused tax losses of £472,061 available to carry forward. No deferred tax asset has been recognised in respect of these losses due to uncertainty over the availability of future taxable profits.

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	70,000	70,000

Page 6