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Company Registration No. 06288638 (England and Wales)
Hall Homes (contracting) Limited Unaudited accounts for the year ended 31 December 2025
Hall Homes (contracting) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Hall Homes (contracting) Limited Company Information for the year ended 31 December 2025
Directors
HALL, David HALL, Carole Anne
Secretary
Mrs C Hall
Company Number
06288638 (England and Wales)
Registered Office
Manor Garden Highworth Swindon Wiltshire SN6 7AJ United Kingdom
Accountants
J JENKIN & ASSOCIATES LIMITED POST OFFICE VAULTS 4 MARKET PLACE WANTAGE OXFORDSHIRE OX12 8AT
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Hall Homes (contracting) Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
46,458
61,827
Current assets
Inventories
31,034
137,398
Debtors
5
34,669
42,540
Cash at bank and in hand
247,023
299,960
312,726
479,898
Creditors: amounts falling due within one year
6
(39,328)
(174,257)
Net current assets
273,398
305,641
Total assets less current liabilities
319,856
367,468
Creditors: amounts falling due after more than one year
7
-
(4,901)
Provisions for liabilities
Deferred tax
8
(11,615)
(15,755)
Net assets
308,241
346,812
Capital and reserves
Called up share capital
100
100
Profit and loss account
308,141
346,712
Shareholders' funds
308,241
346,812
For the year ending 31 December 2025 the company 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by
HALL, Carole Anne Director Company Registration No. 06288638
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Hall Homes (contracting) Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Hall Homes (contracting) Limited is a private company, limited by shares, registered in England and Wales, registration number 06288638. The registered office is Manor Garden, Highworth, Swindon, Wiltshire, SN6 7AJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
25% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Hall Homes (contracting) Limited Notes to the Accounts for the year ended 31 December 2025
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
34,997
72,061
2,717
2,590
112,365
At 31 December 2025
34,997
72,061
2,717
2,590
112,365
Depreciation
At 1 January 2025
13,154
33,717
1,835
1,832
50,538
Charge for the year
5,461
9,586
132
190
15,369
At 31 December 2025
18,615
43,303
1,967
2,022
65,907
Net book value
At 31 December 2025
16,382
28,758
750
568
46,458
At 31 December 2024
21,843
38,344
882
758
61,827
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
34,669
35,413
Accrued income and prepayments
-
269
Other debtors
-
6,858
34,669
42,540
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Hall Homes (contracting) Limited Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
13,307
8,039
Obligations under finance leases and hire purchase contracts
4,901
11,113
Trade creditors
21,716
92,390
Taxes and social security
(8,805)
51,259
Other creditors
-
3,559
Loans from directors
459
147
Accruals
7,750
7,750
39,328
174,257
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
-
4,901
8
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
11,615
15,755
2025
2024
£
£
Provision at start of year
15,755
15,755
Credited to the profit and loss account
(4,140)
-
Provision at end of year
11,615
15,755
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
- 7 -