REGISTERED NUMBER: 07051255 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

HWM BUILDING SERVICES LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

DIRECTORS:

Mr A P Magraw

Ms M J Richt

Mr A J Wilkinson

SECRETARY:

Mr A P Magraw

REGISTERED OFFICE:

221 Watermoor Point

Watermoor Road

Cirencester

Gloucestershire

GL7 1LF

REGISTERED NUMBER:

07051255 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

FIXED ASSETS

Tangible assets

4

7,073

9,087

CURRENT ASSETS

Debtors

5

1,044,042

1,708,064

Cash at bank

1,638,027

1,184,593

2,682,069

2,892,657

CREDITORS

Amounts falling due within one year

6

786,578

1,256,890

NET CURRENT ASSETS

1,895,491

1,635,767

TOTAL ASSETS LESS CURRENT LIABILITIES

1,902,564

1,644,854

PROVISIONS FOR LIABILITIES

1,768

2,272

NET ASSETS

1,900,796

1,642,582

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

1,898,796

1,640,582

SHAREHOLDERS' FUNDS

1,900,796

1,642,582

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by:

Ms M J Richt - Director

Mr A P Magraw - Director

Mr A J Wilkinson - Director

1.	STATUTORY INFORMATION

HWM Building Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 profit or loss on a straight line basis over the period of the lease.

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 19 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

1,267

32,702

33,969

Additions

-

2,269

2,269

At 31 March 2026

1,267

34,971

36,238

DEPRECIATION

At 1 April 2025

1,267

23,615

24,882

Charge for year

-

4,283

4,283

At 31 March 2026

1,267

27,898

29,165

NET BOOK VALUE

At 31 March 2026

-

7,073

7,073

At 31 March 2025

-

9,087

9,087

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

706,829

1,440,435

Other debtors

4,450

5,200

retention control

291,255

183,010

VAT

26,887

66,924

Prepayments

14,621

12,495

1,044,042

1,708,064

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

322,274

958,536

Tax

233,974

146,502

Social security and other taxes

18,708

24,888

CIS liability

1,780

15,139

Pension payable

3,055

3,158

Other creditors

900

1,184

Subcontractor retention

141,133

82,654

Accrued expenses

64,754

24,829

786,578

1,256,890

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

58,032

53,196