Registration number: 07161064

IKH Construction Consultants Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 4

IKH Construction Consultants Limited

(Registration number: 07161064)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Current assets
Debtors	5	19,465	8,789
Cash at bank and in hand		16,961	18,592
		36,426	27,381
Creditors: Amounts falling due within one year	6	(36,087)	(26,513)
Net assets		339	868
Capital and reserves
Called up share capital		10	10
Retained earnings		329	858
Shareholders' funds		339	868

For the financial year ending 28 February 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.

Approved and authorised by the director on 5 July 2026
 

......................................... Mr Iain Kennedy Hoodless Director

IKH Construction Consultants Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

1	General information

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

The address of its registered office is:
1 Pavilion Square
Cricketers Way
Westhoughton
Bolton
BL5 3AJ
United Kingdom

These financial statements were authorised for issue by the director on 5 July 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.

Revenue recognition

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.

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.

IKH Construction Consultants Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

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
Plant & Machinery	25% Reducing Balance

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 2 (2025 - 1).

4	Tangible assets

	Plant & Machinery £	Total £
Cost or valuation
At 1 March 2025	1,400	1,400
At 28 February 2026	1,400	1,400
Depreciation
At 1 March 2025	1,400	1,400
At 28 February 2026	1,400	1,400
Carrying amount
At 28 February 2026	-	-

IKH Construction Consultants Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

5

Debtors

Current	2026 £	2025 £
Trade debtors	14,090	-
Other debtors	5,375	8,789
	19,465	8,789

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	30	60
Taxation and social security	34,677	24,911
Accruals and deferred income	1,380	1,542
	36,087	26,513

7	Related party transactions

Transactions with the director

2026	At 1 March 2025 £	Advances to director £	Repayments by director £	At 28 February 2026 £
Mr Iain Kennedy Hoodless
	8,789	129,043	(132,456)	5,376

2025	At 1 March 2024 £	Advances to director £	Repayments by director £	At 28 February 2025 £
Mr Iain Kennedy Hoodless
	11,814	87,816	(90,841)	8,789

The directors loan account was cleared within 9 months of the year end.