REGISTERED NUMBER: 08913826 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

H & K Construction Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

Mr. N W Simpson

Mrs D Simpson

Registered office:

95 Main Street

Cranswick

Driffield

North Humberside

YO25 9QY

Registered number:

08913826 (England and Wales)

Accountants:

Ullyott Limited

6 George Street

Driffield

East Yorkshire

YO25 6RA

FIXED ASSETS

Tangible assets

4

300,202

305,018

CURRENT ASSETS

Stocks

5

136,430

57,174

Debtors

6

209,869

223,798

Cash at bank

32,674

269,235

378,973

550,207

CREDITORS

Amounts falling due within one year

7

62,920

201,755

NET CURRENT ASSETS

316,053

348,452

TOTAL ASSETS LESS CURRENT LIABILITIES

616,255

653,470

CREDITORS

Amounts falling due after more than one year

8

(474,754

)

(477,254

)

PROVISIONS FOR LIABILITIES

9

(3,401

)

(4,316

)

NET ASSETS

138,100

171,900

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

138,000

171,800

SHAREHOLDERS' FUNDS

138,100

171,900

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 16 April 2026 and were signed on its behalf by:

Mr. N W Simpson - Director

1.	STATUTORY INFORMATION

H & K Construction 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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost and No depreciation charged

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 March 2025

and 28 February 2026

287,176

52,583

20,574

23,500

383,833

DEPRECIATION

At 1 March 2025

4,876

38,430

17,468

18,041

78,815

Charge for year

-

2,830

621

1,365

4,816

At 28 February 2026

4,876

41,260

18,089

19,406

83,631

NET BOOK VALUE

At 28 February 2026

282,300

11,323

2,485

4,094

300,202

At 28 February 2025

282,300

14,153

3,106

5,459

305,018

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

£

COST

At 1 March 2025

49,500

Transfer to ownership

(49,500

)

At 28 February 2026

-

DEPRECIATION

At 1 March 2025

31,405

Transfer to ownership

(31,405

)

At 28 February 2026

-

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

18,095

5.

STOCKS

2026

2025

£

£

Stock and work in progress

136,430

57,174

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

31,121

60,027

Amounts owed by associates

168,674

157,225

Corporation tax

9,282

-

VAT

-

1,037

Prepayments and accrued income

792

5,509

209,869

223,798

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,500

10,000

Trade creditors

118

10,045

Corporation tax

5,742

11,242

Social security and other taxes

-

1,340

VAT

1,111

-

Other creditors

545

13,489

Directors' current accounts

6,538

2,889

Accruals and deferred income

46,366

152,750

62,920

201,755

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

2,500

Directors' loan accounts

474,754

474,754

474,754

477,254

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Accelerated capital allowances

3,401

4,316

Deferred

tax

£

Balance at 1 March 2025

4,316

Provided during year

(915

)

Balance at 28 February 2026

3,401

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

50

Ordinary

£1

50

50

50

Ordinary A

£1

50

50

100

100