2025-01-01 2025-12-31 2025-12-31 false 11740088 Hartley And Whitaker Limited 43220Plumbing, heat and air-conditioning installation iso4217:GBP xbrli:pure 117400882025-01-01 117400882025-12-31 117400882025-01-01 2025-12-31 11740088bus:SmallEntities2025-01-01 2025-12-31 11740088bus:AuditExempt-NoAccountantsReport2025-01-01 2025-12-31 11740088bus:FullAccounts2025-01-01 2025-12-31 11740088core:WithinOneYear2025-12-31 11740088core:AfterOneYear2025-12-31 11740088core:WithinOneYear2025-01-01 2025-12-31 11740088core:AfterOneYear2025-01-01 2025-12-31 11740088core:CurrentFinancialInstruments2025-12-31 11740088core:Non-currentFinancialInstruments2025-12-31 11740088core:CurrentFinancialInstruments2025-01-01 2025-12-31 11740088core:Non-currentFinancialInstruments2025-01-01 2025-12-31 11740088core:LandBuildings2025-01-01 2025-12-31 11740088core:FurnitureFittings2025-01-01 2025-12-31 11740088core:OfficeEquipment2025-01-01 2025-12-31 11740088core:Vehicles2025-01-01 2025-12-31 11740088core:PlantMachinery2025-01-01 2025-12-31 11740088core:OtherPropertyPlantEquipment2025-01-01 2025-12-31 11740088core:LandBuildings2025-12-31 11740088core:PlantMachinery2025-12-31 11740088core:Vehicles2025-12-31 11740088core:FurnitureFittings2025-12-31 11740088core:OfficeEquipment2025-12-31 11740088core:OtherPropertyPlantEquipment2025-12-31 11740088core:Right-of-useAssets2025-01-01 2025-12-31 11740088core:Right-of-useAssets2025-12-31 11740088core:Goodwill2025-01-01 2025-12-31 11740088core:PatentsTrademarksLicencesConcessionsSimilar2025-01-01 2025-12-31 11740088core:DevelopmentCostsCapitalisedDevelopmentExpenditure2025-01-01 2025-12-31 11740088core:OtherResidualIntangibleAssets2025-01-01 2025-12-31 11740088core:Goodwill2025-12-31 11740088core:DevelopmentCostsCapitalisedDevelopmentExpenditure2025-12-31 11740088core:PatentsTrademarksLicencesConcessionsSimilar2025-12-31 11740088core:OtherResidualIntangibleAssets2025-12-31 11740088dpl:CostSales2025-01-01 2025-12-31 11740088dpl:AdministrativeExpenses2025-01-01 2025-12-31 11740088dpl:DistributionCosts2025-01-01 2025-12-3111740088core:ShareCapital2025-12-31 11740088core:SharePremium2025-12-31 11740088core:RevaluationReserve2025-12-31 11740088core:OtherReservesSubtotal2025-12-31 11740088core:ShareCapitalPreferenceShares2025-12-31 11740088core:CapitalRedemptionReserve2025-12-31 11740088core:OtherCapitalReserve2025-12-31 11740088core:RetainedEarningsAccumulatedLosses2025-12-3111740088core:ShareCapital2025-01-01 2025-12-31 11740088core:SharePremium2025-01-01 2025-12-31 11740088core:RevaluationReserve2025-01-01 2025-12-31 11740088core:OtherReservesSubtotal2025-01-01 2025-12-31 11740088core:RetainedEarningsAccumulatedLosses2025-01-01 2025-12-311174008812025-01-01 2025-12-31 1174008822025-01-01 2025-12-3111740088core:ShareCapital12025-01-01 2025-12-31 11740088core:ShareCapital22025-01-01 2025-12-3111740088core:SharePremium12025-01-01 2025-12-31 11740088core:SharePremium22025-01-01 2025-12-3111740088core:RevaluationReserve12025-01-01 2025-12-31 11740088core:RevaluationReserve22025-01-01 2025-12-3111740088core:RetainedEarningsAccumulatedLosses12025-01-01 2025-12-31 11740088core:RetainedEarningsAccumulatedLosses22025-01-01 2025-12-311174008812025-01-01 2025-12-3111740088core:Non-currentFinancialInstrumentscore:CostValuation2025-01-01 11740088core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-12-31 11740088core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-12-31 11740088core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-12-31 11740088core:Non-currentFinancialInstrumentscore:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments2025-12-31 11740088core:Non-currentFinancialInstrumentscore:CostValuation2025-12-3111740088core:Non-currentFinancialInstrumentscore:ProvisionsForImpairmentInvestments2025-01-01 11740088core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-12-31 11740088core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-12-31 11740088core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-12-31 11740088core:Non-currentFinancialInstrumentscore:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal2025-12-31 11740088core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-12-31 11740088core:Non-currentFinancialInstrumentscore:ProvisionsForImpairmentInvestments2025-12-3111740088core:Non-currentFinancialInstruments2025-12-31 11740088core:Non-currentFinancialInstruments2024-12-31117400882024-01-01 117400882024-12-31 117400882024-01-01 2024-12-31 11740088core:WithinOneYear2024-12-31 11740088core:AfterOneYear2024-12-31 11740088core:CurrentFinancialInstruments2024-12-31 11740088core:Non-currentFinancialInstruments2024-12-31 11740088core:LandBuildings2024-12-31 11740088core:PlantMachinery2024-12-31 11740088core:Vehicles2024-12-31 11740088core:FurnitureFittings2024-12-31 11740088core:OfficeEquipment2024-12-31 11740088core:OtherPropertyPlantEquipment2024-12-31 11740088core:Right-of-useAssets2024-12-31 11740088core:Goodwill2024-12-31 11740088core:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-12-31 11740088core:PatentsTrademarksLicencesConcessionsSimilar2024-12-31 11740088core:OtherResidualIntangibleAssets2024-12-31 11740088dpl:AdministrativeExpenses2024-01-01 2024-12-3111740088core:ShareCapital2024-12-31 11740088core:SharePremium2024-12-31 11740088core:RevaluationReserve2024-12-31 11740088core:OtherReservesSubtotal2024-12-31 11740088core:ShareCapitalPreferenceShares2024-12-31 11740088core:CapitalRedemptionReserve2024-12-31 11740088core:OtherCapitalReserve2024-12-31 11740088core:RetainedEarningsAccumulatedLosses2024-12-3111740088core:RetainedEarningsAccumulatedLosses2024-01-01 11740088core:ShareCapital2024-01-01 11740088core:SharePremium2024-01-01 11740088core:RevaluationReserve2024-01-01 11740088core:ShareCapital2024-01-01 2024-12-31 11740088core:SharePremium2024-01-01 2024-12-31 11740088core:RevaluationReserve2024-01-01 2024-12-31 11740088core:OtherReservesSubtotal2024-01-01 2024-12-31 11740088core:RetainedEarningsAccumulatedLosses2024-01-01 2024-12-311174008812024-01-01 2024-12-31 1174008822024-01-01 2024-12-3111740088core:ShareCapital12024-01-01 2024-12-31 11740088core:ShareCapital22024-01-01 2024-12-3111740088core:SharePremium12024-01-01 2024-12-31 11740088core:SharePremium22024-01-01 2024-12-3111740088core:RevaluationReserve12024-01-01 2024-12-31 11740088core:RevaluationReserve22024-01-01 2024-12-3111740088core:RetainedEarningsAccumulatedLosses12024-01-01 2024-12-31 11740088core:RetainedEarningsAccumulatedLosses22024-01-01 2024-12-3111740088bus:Director12025-01-01 2025-12-3111740088bus:Director22025-01-01 2025-12-3111740088bus:PrivateLimitedCompanyLtd2025-01-01 2025-12-31
Hartley And Whitaker Limited
Unaudited Financial Statements
for the year ended 31 December 2025
Company registration number 11740088
(England and Wales)

Company Information

For the year ended 31 December 2025
Directors Hartley, Lee Aaron
Nicette, Leah Elisha

Registered office 1 Hildrop Road
Nelson
BB9 8EF

Registered number 11740088

Accountant H & M Ltd
The Four Columns
Broughton Hall Business Park
Skipton
BD23 3AE

Statement of Financial Position

As at 31 December 2025
Notes
2025
2024
£
£
£
£
Fixed assets
Tangible assets
4
9,941
13,087
9,941
13,087
Current assets
Debtors
5
1,193
793
Cash at bank and in hand
6
9,339
5,172
10,532
5,965
Creditors
Amounts falling due within one year
7
(11,103)
(8,261)
(11,103)
(8,261)
Net current assets (liabilities)
(571)
(2,296)
Total assets less current liabilities
9,370
10,791
Creditors
Amounts falling due after one year
8
(4,125)
(7,422)
(4,125)
(7,422)
Provisions for liabilities
(925)
(2,487)
Net assets (liabilities)
4,320
882
Capital and reserves
Called up share capital
102
102
Profit and loss account
4,218
780
Total equity
4,320
882

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit 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 financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 July 2026 and are signed on its behalf by:

Hartley, Lee Aaron
Hartley, Lee Aaron
Director

Company registration number 11740088

Notes to the Financial Statements

For the year ended 31 December 2025

1. Statutory information

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

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for the services rendered, net of discounts and Value Added Tax.


Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.


2.3. Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.


Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.


2.4. Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.


Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.


Rate
Method
%
Motor vehicles
25
Reducing balance
Fixtures and fittings
15
Reducing balance

2.5. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

2.6. Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.


Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.


Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.


Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.


2.7. Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

3. Employees

The average number of employees during the year was 1 (2024: 2).

4. Tangible fixed assets

Motor vehicles
Fixtures and fittings
Total
£
£
£
Cost
At 1 January 2025
19,395
2,109
21,504
At 31 December 2025
19,395
2,109
21,504
Depreciation and impairment
At 1 January 2025
7,577
840
8,417
Charge for the period
2,955
191
3,146
At 31 December 2025
10,532
1,031
11,563
Net book value
At 31 December 2025
8,863
1,078
9,941
At 31 December 2024
11,818
1,269
13,087

5. Debtors

2025
2024
£
£
Prepayments and accrued income
1,193
793
Total due within one year
1,193
793
Total due after one year
-
-
Total
1,193
793

6. Cash at bank and in hand

2025
2024
£
£
Cash at bank
9,339
5,172
Total
9,339
5,172

7. Creditors due within one year

2025
2024
£
£
Trade creditors
-
477
Other creditors
960
960
Directors loan account
4,726
3,524
Finance leases and hire purchase due in one year
3,299
3,300
Taxation and social security
2,118
-
Total
11,103
8,261

8. Creditors due after one year

2025
2024
£
£
Finance leases and hire purchase due in one year
4,125
7,422
Total
4,125
7,422