10629935falseDevelopment of building projects2025-03-012026-02-28http://www.companieshouse.gov.uk/2025-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2025-02-28http://www.companieshouse.gov.uk/cd:Director12025-03-012026-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2026-02-28http://www.companieshouse.gov.uk/cd:Director22025-03-012026-02-28http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-03-012026-02-28http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-03-012026-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-02-28http://www.companieshouse.gov.uk/2025-03-012026-02-28http://www.companieshouse.gov.uk/2025-02-28http://www.companieshouse.gov.uk/cd:FRS1022025-03-012026-02-28http://www.companieshouse.gov.uk/2026-02-28http://www.companieshouse.gov.uk/cd:FullAccounts2025-03-012026-02-28http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-03-012026-02-28iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 10629935
H H Building Limited
ACCOUNTS
FOR THE YEAR ENDED 28/02/2026
Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
H H Building Limited
ACCOUNTS
FOR THE YEAR ENDED 28/02/2026
DIRECTORS
C J Harrison
P Hetherington
REGISTERED OFFICE
Tannery House, Tannery Road
Harraby Green Business Park
Carlisle
Cumbria
CA1 2SS
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 10629935
BANKERS
Lloyds Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
H H Building Limited
ACCOUNTS
FOR THEYEARENDED28/02/2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
H H Building Limited
BALANCE SHEET AT 28/02/2026
20262025
Notes££
CURRENT ASSETS
Stock-171,354
Debtors334,29353,378
Cash at bank and in hand26,55727,691
60,850252,423
CREDITORS: Amounts falling due within one year422,311317,594
NET CURRENT ASSETS / (LIABILITIES)38,539(65,171)
TOTAL ASSETS LESS CURRENT LIABILITIES38,539(65,171)
CREDITORS: Amounts falling due after more than one year518,98224,537
NET ASSETS / (LIABILITIES)19,557(89,708)
CAPITAL AND RESERVES
Called up share capital100100
Profit and loss account19,457(89,808)
SHAREHOLDERS' FUNDS19,557(89,708)
For the year ending 28/02/2026 the company was entitled to exemption 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 29/04/2026 and signed on their behalf by
.............................
C J Harrison
Director
H H Building Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 28/02/2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
1d. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. Revenue is recognised according to the stage of completion of contracts.
H H Building Limited
2. STOCK 20262025
££
Stock comprises:
Work in progress-171,354
-171,354
3. DEBTORS 20262025
££
Amounts falling due within one year
Trade debtors16,103124
VAT18,13431,347
Other debtors-21,851
Directors current account5656
34,29353,378
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax1,335-
Other tax and social security creditors7492,800
Bank loan5,5565,556
Trade creditors2,304306,238
Other creditors9,367-
Accruals3,0003,000
22,311317,594
5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20262025
££
Bank loans (unsecured) >1yr18,98224,537
18,98224,537
H H Building Limited
6. EMPLOYEES
20262025
No.No.
Average number of employees--
7. RELATED PARTY TRANSACTIONS
No salary or dividends were paid to the directors during the year (2025 - £Nil).
8. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 10629935.
The company's registered office is Tannery House, Tannery Road, Harraby Green Business Park, Carlisle, CA1 2SS.