Registration number: 08768723

HLM Building and Adaptations Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

HLM Building and Adaptations Limited

Company Information

Directors

R C O'Loughlin B Little

Registered office

Lowther House Lowther Street Kendal LA9 4DX

Accountants

Stables Thompson & Briscoe Limited Chartered Accountants & Business AdvisersLowther House Lowther Street Kendal LA9 4DX

HLM Building and Adaptations Limited

(Registration number: 08768723)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	5,744	8,768
Current assets
Debtors	5	30,085	8,203
Cash at bank and in hand		15	164
		30,100	8,367
Creditors: Amounts falling due within one year	6	(34,089)	(14,619)
Net current liabilities		(3,989)	(6,252)
Total assets less current liabilities		1,755	2,516
Provisions for liabilities		(1,091)	(1,666)
Net assets		664	850
Capital and reserves
Called up share capital		500	500
Retained earnings		164	350
Shareholders' funds		664	850

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 June 2026 and signed on its behalf by:
 

......................................... B Little Director

HLM Building and Adaptations Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

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:
Lowther House
Lowther Street
Kendal
LA9 4DX

These financial statements were authorised for issue by the Board on 9 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.

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 and deferred 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.

HLM Building and Adaptations Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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 and machinery	20% on cost
Motor vehicles	20% on cost

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

HLM Building and Adaptations Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	18,972	11,075	30,047
Additions	728	-	728
At 31 October 2025	19,700	11,075	30,775
Depreciation
At 1 November 2024	11,496	9,783	21,279
Charge for the year	2,460	1,292	3,752
At 31 October 2025	13,956	11,075	25,031
Carrying amount
At 31 October 2025	5,744	-	5,744
At 31 October 2024	7,476	1,292	8,768

5

Debtors

Current	2025 £	2024 £
Trade debtors	7,116	6,795
Prepayments	479	550
Other debtors	22,490	858
	30,085	8,203

6

Creditors

Creditors: amounts falling due within one year

		2025 £	2024 £
Due within one year
Loans and borrowings		6,302	4,069
Trade creditors		958	3,563
Taxation and social security		10,385	2,467
Accruals and deferred income		4,985	1,978
Other creditors		11,459	2,542
		34,089	14,619

HLM Building and Adaptations Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7	Related party transactions

Transactions with directors

2025	At 1 November 2024 £	Advances to director £	Repayments by director £	At 31 October 2025 £
B Little
Loan	2,542	(63,580)	45,038	(16,000)