Hoole Bridge Building Supplies Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02644494

Hoole Bridge Building Supplies Limited

Filleted Unaudited Financial Statements

31 December 2025

Hoole Bridge Building Supplies Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		122,603	113,155

Current assets

Stocks		288,565	303,348
Debtors	6	634,680	639,118
Cash at bank and in hand		302,318	292,377
		------------	------------
		1,225,563	1,234,843

Creditors: amounts falling due within one year	7	513,845		511,840
		------------		------------
Net current assets			711,718	723,003
			---------	---------
Total assets less current liabilities			834,321	836,158
			---------	---------
Net assets			834,321	836,158
			---------	---------

Capital and reserves

Called up share capital	8	100	100
Profit and loss account		834,221	836,058
		---------	---------
Shareholder funds		834,321	836,158
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Hoole Bridge Building Supplies Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 12 August 2026 , and are signed on behalf of the board by:

D Roberts

Director

Company registration number: 02644494

Hoole Bridge Building Supplies Limited

Notes to the Financial Statements

Year ended 31st December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1C Hoole Bridge, Hoole Road, Hoole, Chester, Cheshire, CH2 3NG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	15% reducing balance
Fixtures & Fittings	-	15% reducing balance
Motor Vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of banks loans which are subsequently measured at amortised cost using the effective interest method.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 18 (2024: 16 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1st January 2025	125,469	34,898	177,419	3,317	341,103
Additions	24,573	–	25,150	–	49,723
Disposals	( 17,853)	–	( 18,500)	–	( 36,353)
	---------	--------	---------	-------	---------
At 31st December 2025	132,189	34,898	184,069	3,317	354,473
	---------	--------	---------	-------	---------
Depreciation
At 1st January 2025	65,541	33,643	125,555	3,209	227,948
Charge for the year	9,233	189	17,586	36	27,044
Disposals	( 11,288)	–	( 11,834)	–	( 23,122)
	---------	--------	---------	-------	---------
At 31st December 2025	63,486	33,832	131,307	3,245	231,870
	---------	--------	---------	-------	---------
Carrying amount
At 31st December 2025	68,703	1,066	52,762	72	122,603
	---------	--------	---------	-------	---------
At 31st December 2024	59,928	1,255	51,864	108	113,155
	---------	--------	---------	-------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	396,392	401,782
Amounts owed by group undertakings and undertakings in which the company has a participating interest	233,046	233,276
Other debtors	5,242	4,060
	---------	---------
	634,680	639,118
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	409,314	402,869
Corporation tax	37,338	37,244
Social security and other taxes	60,205	54,109
Other creditors	2,034	1,382
Other creditors	4,954	16,236
	---------	---------
	513,845	511,840
	---------	---------

8. Called up share capital

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

9. Related party transactions

The company was under the control of the directors throughout the current and previous year. No transactions with related parties were undertaken such as are required to be disclosed.

10. Controlling party

The ultimate parent company is Hoole Bridge Properties Limited company number 04168160 which is a company registered in England and Wales and owns 100% of the issued share capital. The company registered office is 1c Hoole Bridge, Hoole Road, Hoole, Chester, CH2 3NG.