Registration number: 05286212

Huddersfield Joinery Limited

Contents

Company Information	1
Director's Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 9

Huddersfield Joinery Limited

Company Information





 

Director

C Wilkes

Registered office

Unit 2 Brockholes Industrial Park New Mill Road Brockholes Holmfirth West Yorkshire HD9 7BN

Accountants

D & A Hill No.18 T8/9 Brooke's Mill Armitage Bridge Huddersfield West Yorkshire HD4 7NR

Huddersfield Joinery Limited

Director's Report
for the Year Ended 31 March 2026

The director presents his report and the financial statements for the year ended 31 March 2026.

Director of the company

The director who held office during the year was as follows:

C Wilkes

Principal activity

The principal activity of the company is joinery.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 1 June 2026
 

......................................... C Wilkes Director

Huddersfield Joinery Limited

(Registration number: 05286212 )
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	23,251	28,135
Current assets
Debtors	6	1,200	4,599
Cash at bank and in hand		60,190	30,824
		61,390	35,423
Creditors: Amounts falling due within one year	7	(81,911)	(50,523)
Net current liabilities		(20,521)	(15,100)
Net assets		2,730	13,035
Capital and reserves
Called up share capital	8	1	1
Capital redemption reserve		1	1
Retained earnings		2,728	13,033
Shareholders' funds		2,730	13,035

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 1 June 2026
 

......................................... C Wilkes Director

Huddersfield Joinery Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 2 Brockholes Industrial Park
New Mill Road
Brockholes
Holmfirth
West Yorkshire
HD9 7BN

These financial statements were authorised for issue by the director on 1 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Huddersfield Joinery Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Tools and equipment	25% on reducing balance
Motor vehicles	25% on reducing balance
Office equipment	25% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Evenly over 5 years

Huddersfield Joinery Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2025 - 7).

Huddersfield Joinery Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	9,070	9,070
At 31 March 2026	9,070	9,070
Amortisation
At 1 April 2025	9,070	9,070
At 31 March 2026	9,070	9,070
Carrying amount
At 31 March 2026	-	-

Huddersfield Joinery Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

5	Tangible assets

	Improvements to property  £	Tools and equipment £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 April 2025	5,008	22,362	4,155	30,994
Additions	-	1,196	-	-
At 31 March 2026	5,008	23,558	4,155	30,994
Depreciation
At 1 April 2025	-	18,541	3,830	12,013
Charge for the year	-	1,254	81	4,745
At 31 March 2026	-	19,795	3,911	16,758
Carrying amount
At 31 March 2026	5,008	3,763	244	14,236
At 31 March 2025	5,008	3,821	325	18,981

	Total £
Cost or valuation
At 1 April 2025	62,519
Additions	1,196
At 31 March 2026	63,715
Depreciation
At 1 April 2025	34,384
Charge for the year	6,080
At 31 March 2026	40,464
Carrying amount
At 31 March 2026	23,251
At 31 March 2025	28,135

Huddersfield Joinery Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

6

Debtors

Current	2026 £	2025 £
Trade debtors	1,200	4,599
	1,200	4,599

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		9,683	13,832
Trade creditors		25,661	17,003
Taxation and social security		37,678	14,908
Accruals and deferred income		5,937	4,506
Other creditors		2,952	274
		81,911	50,523

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1