Hubb Engineering Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12713033

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		82,765		66,666

			82,765		66,666
CURRENT ASSETS
Work in progress	5	159,018		211,531
Debtors	6	572,409		402,493
Cash at bank and in hand		480		1,362

		731,907		615,386
Creditors: Amounts Falling Due Within One Year	7	(706,689 )		(607,013 )

NET CURRENT ASSETS (LIABILITIES)			25,218		8,373

TOTAL ASSETS LESS CURRENT LIABILITIES			107,983		75,039

Creditors: Amounts Falling Due After More Than One Year	8		(24,800 )		(37,199 )

NET ASSETS			83,183		37,840

CAPITAL AND RESERVES
Called up share capital	10		250		250
Profit and Loss Account			82,933		37,590

SHAREHOLDERS' FUNDS			83,183		37,840

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Hubb Engineering Services Ltd

Balance Sheet (continued)

As At 31 July 2026

For the year ending 31 July 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S Bennett Director	A Hamlin Director
26/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hubb Engineering Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12713033 . The registered office is Bourne House, Godstone Road, Whyteleafe, CR3 0BL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	20% Straight Line
Fixtures & Fittings	33.33% Straight Line
Computer Equipment	33.33% Straight Line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Hubb Engineering Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 6)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 August 2025	10,090	67,500	272	5,896	83,758
Additions	1,554	28,837	-	3,981	34,372

As at 31 July 2026	11,644	96,337	272	9,877	118,130

Depreciation
As at 1 August 2025	1,311	13,500	18	2,263	17,092
Provided during the period	2,351	13,373	91	2,458	18,273

As at 31 July 2026	3,662	26,873	109	4,721	35,365

Net Book Value
As at 31 July 2026	7,982	69,464	163	5,156	82,765

As at 1 August 2025	8,779	54,000	254	3,633	66,666

5. Work in progress

	2026	2025
	£	£
Work in progress	159,018	211,531

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Hubb Engineering Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	526,746	355,276
Amounts recoverable on contracts	29,596	39,401
Other debtors	16,067	7,816

	572,409	402,493

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	12,400	12,400
Trade creditors	229,005	152,962
Bank loans and overdrafts	5,822	6,686
Other creditors	320,436	370,971
Taxation and social security	139,026	63,994

	706,689	607,013

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	24,800	37,199

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	12,400	12,400
Later than one year and not later than five years	24,800	37,199

	37,200	49,599

	37,200	49,599

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	250	250

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