Hutton and Cawood Building and Joinery Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07192540

HUTTON AND CAWOOD BUILDING AND JOINERY LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 November 2025

HUTTON AND CAWOOD BUILDING AND JOINERY LTD

STATEMENT OF FINANCIAL POSITION

30 November 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		140,309		77,926

CURRENT ASSETS

Stocks		85,383	67,996
Debtors	6	232,346	819,680
Cash at bank and in hand		4,902	81,839
		----------	----------
		322,631	969,515

CREDITORS: amounts falling due within one year	7	174,506		398,045
		----------		----------
NET CURRENT ASSETS			148,125		571,470
			----------		----------
TOTAL ASSETS LESS CURRENT LIABILITIES			288,434		649,396

CREDITORS: amounts falling due after more than one year	8		–		6,097

PROVISIONS

Taxation including deferred tax	35,077	19,482
	----------	----------
NET ASSETS	253,357	623,817
	----------	----------

HUTTON AND CAWOOD BUILDING AND JOINERY LTD

STATEMENT OF FINANCIAL POSITION (continued)

30 November 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	1	1
Profit and loss account	253,356	623,816
	----------	----------
SHAREHOLDER FUNDS	253,357	623,817
	----------	----------

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 30 November 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 .

These financial statements were approved by the board of directors and authorised for issue on 28 August 2026 , and are signed on behalf of the board by:

A M Ackroyd

Director

Company registration number: 07192540

HUTTON AND CAWOOD BUILDING AND JOINERY LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 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 15A Drakes Industrial Estate, Shay Lane, Halifax, West Yorkshire, HX3 6RL.

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. 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. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.

Revenue recognition

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

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss. 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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

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

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 and machinery	-	20% straight line
Motor vehicles	-	25% straight line

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.

Stocks

In respect of long term contracts for on-going service, work in progress represents the value of the work done in the year, less invoiced including a proportion of direct costs, overheads and a proportion of profits recognised by reference to the stage of completion.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

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 bank 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.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 23 (2024: 22 ).

5. TANGIBLE ASSETS

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 December 2024	86,408	181,578	267,986
Additions	2,005	144,895	146,900
Disposals	–	( 84,619)	( 84,619)
	---------	----------	----------
At 30 November 2025	88,413	241,854	330,267
	---------	----------	----------
Depreciation
At 1 December 2024	85,205	104,855	190,060
Charge for the year	55	48,489	48,544
Disposals	–	( 48,646)	( 48,646)
	---------	----------	----------
At 30 November 2025	85,260	104,698	189,958
	---------	----------	----------
Carrying amount
At 30 November 2025	3,153	137,156	140,309
	---------	----------	----------
At 30 November 2024	1,203	76,723	77,926
	---------	----------	----------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	121,428	658,458
Amounts owed by group undertakings and undertakings in which the company has a participating interest	20,886	144,585
Other debtors	90,032	16,637
	----------	----------
	232,346	819,680
	----------	----------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,097	10,398
Trade creditors	79,318	146,164
Corporation tax	–	71,567
Social security and other taxes	52,889	134,306
Credit card	1,604	5,258
Other creditors	34,598	30,352
	----------	----------
	174,506	398,045
	----------	----------

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	6,097
	----	-------

9. RELATED PARTY TRANSACTIONS

During the year the company paid rent of £24,000 (2024: £24,000) to Hutton and Cawood Limited, as company under the common control of the Cawood family.

10. CONTROLLING PARTY

The parent company of Hutton and Cawood Building and Joinery Ltd is A & C Holdings (Halifax) Limited, a company registered in England and Wales, whose registered office address is 55 Pellon Lane, Halifax, West Yorkshire, HX1 5SP.