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H & H Building Contractors Limited
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number 07419232
(England and Wales)

# Company Information

For the year ended 31 March 2026

Directors | Nigel Hawkins
| Paul Howarth

Registered office | 5/6 Salmon Fields Business Village
| Oldham
| OL2 6HT

Registered number | 07419232

Accountant | James Scott (Accounting) LLP
| 5/6 Salmon Fields Business Village
| Royton
| Oldham
| OL2 6HT

# Statement of Financial Position

As at 31 March 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Tangible assets
5,547
6,745
5,547
6,745
Current assets
Debtors
| 5 |
13,167
987
Cash at bank and in hand
12,341
10,210
25,508
11,197
Creditors
Amounts falling due within one year
| 6 |
(17,682)
(12,861)
(17,682)
(12,861)
Net current assets (liabilities)
7,826
(1,664)
Total assets less current liabilities
13,373
5,081
Creditors
Amounts falling due after one year
-
(1,333)
-
(1,333)
Provisions for liabilities
(1,054)
(1,281)
Net assets (liabilities)
12,319
2,467
Capital and reserves
Called up share capital
100
100
Profit and loss account
12,219
2,367
Total equity
12,319
2,467

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444 (2A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 June 2026 and are signed on its behalf by:

Nigel Hawkins Nigel Hawkins Director |

Company registration number 07419232

# Notes to the Financial Statements

For the year ended 31 March 2026

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. 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.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

### 2.3. Foreign currencies

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

### 2.4. Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

### 2.5. Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

### 2.6. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate
Method
%
Plant and machinery
15
Reducing balance
Motor vehicles
25
Reducing balance

### 2.7. Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

### 2.8. Trade and other creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

### 3. Employees

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

### 4. Tangible fixed assets

Total
£
Cost
At 1 April 2025
26,836
Additions
527
At 31 March 2026
27,363
Depreciation and impairment
At 1 April 2025
20,091
Charge for the period
1,724
Other charges
1
At 31 March 2026
21,816
Net book value
At 31 March 2026
5,547
At 31 March 2025
6,745

### 5. Debtors

2026
2025
£
£
Trade debtors
1,000
-
Other debtors
11,169
(1)
Prepayments and accrued income
998
988
Total due within one year
13,167
987
Total due after one year
-
-
Total
13,167
987

### 6. Creditors due within one year

2026
2025
£
£
Bank loans and overdrafts
1,333
2,000
Trade creditors
-
40
Other creditors
8
6,628
Taxation and social security
16,341
4,193
Total
17,682
12,861