REGISTERED NUMBER: 04883561 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

HNH BUILDERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

JP Halliwell

REGISTERED OFFICE:

4 Greystoke Road

Cambridge

Cambridgeshire

CB1 8DS

BUSINESS ADDRESS:

37 Grafton Drive

Highfields

Caldecote

Cambridgeshire

CB23 7UE

REGISTERED NUMBER:

04883561 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

13,774

18,139

CURRENT ASSETS

Stocks

8,000

8,000

Debtors

6

93,954

69,154

Cash and cash equivalents

32,925

130,000

134,879

207,154

CREDITORS

Amounts falling due within one year

7

(34,895

)

(59,738

)

NET CURRENT ASSETS

99,984

147,416

TOTAL ASSETS LESS CURRENT LIABILITIES

113,758

165,555

CREDITORS

Amounts falling due after more than one year

8

(7,491

)

(19,061

)

PROVISIONS FOR LIABILITIES

10

(2,617

)

-

NET ASSETS

103,650

146,494

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

103,550

146,394

SHAREHOLDERS' FUNDS

103,650

146,494

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 July 2026 and were signed by:

JP Halliwell - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 November 2024

1,448

2,544

36,389

40,381

Additions

-

399

-

399

Disposals

-

-

(2,945

)

(2,945

)

At 31 October 2025

1,448

2,943

33,444

37,835

DEPRECIATION

At 1 November 2024

1,260

2,172

18,810

22,242

Charge for year

47

101

4,395

4,543

Eliminated on disposal

-

-

(2,724

)

(2,724

)

At 31 October 2025

1,307

2,273

20,481

24,061

NET BOOK VALUE

At 31 October 2025

141

670

12,963

13,774

At 31 October 2024

188

372

17,579

18,139

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

39,719

4,099

Other debtors

54,235

65,055

93,954

69,154

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,834

10,948

Hire purchase contracts

5,737

5,737

Trade creditors

2,073

5,635

Taxation and social security

18,444

25,156

Other creditors

2,807

12,262

34,895

59,738

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

5,833

Hire purchase contracts

7,491

13,228

7,491

19,061

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

13,228

18,965

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,617

-

Deferred

tax

£

Provided during year

2,617

Balance at 31 October 2025

2,617

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

JP Halliwell

Balance outstanding at start of year

(9,578

)

(21,198

)

Amounts advanced

135,987

59,551

Amounts repaid

(121,994

)

(47,931

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,415

(9,578

)

13.	RELATED PARTY DISCLOSURES

At the balance sheet date £4,415 (2024 £9,578 was owed to the director) was owed to the company. The amount bears no interest, is repayable on demand and included within debtors due in less than one year.

At the balance sheet date £48,520 (2024: £56,020) was due from a company under common control. The amount bears no interest, is repayable on demand and included within debtors due in less than one year.

14.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is JP Halliwell.

15.	CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The principal area of judgement in preparing these financial statements relates to the recoverability of debtor balances. The directors have assessed the recoverability of amounts due at the year end having regard to the financial position of the relevant counterparties and information available at the date of approval of the financial statements. Based on this assessment, the directors consider the balances to be fully recoverable and no impairment provision is considered necessary.