Hestia_Builders_Ltd_30_Nov_2025_companies_house_set_of

Hestia Builder Limited

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Hestia Builder Limited

Year ended

30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements

Hestia Builder Limited

for the year ended

30 November 2025

which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.

This report is made solely to the Board of Directors of

Hestia Builder Limited

, as a body. Our work has been undertaken solely to prepare for your approval the

financial statements

Hestia Builder Limited

and state those matters that we have agreed to state to the Board of Directors of

Hestia Builder Limited

, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

Hestia Builder Limited

and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that

Hestia Builder Limited

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and profit of

Hestia Builder Limited

. You consider that

Hestia Builder Limited

is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hestia Builder Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

A&C Chartered Accountants

Marsland Chambers

1a Marsland Road

Sale Moor

Cheshire

M33 3HP

United Kingdom

Hestia Builder Limited

Statement of Financial Position

30 November 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	7,513		9,197
Current assets
Debtors	6	1,361		2,964
Cash at bank and in hand		31,476		14,411
		32,837		17,375
Creditors: amounts falling due within one year	7	(15,705	)	(18,323	)
Net current assets/(liabilities)		17,132		(948	)
Total assets less current liabilities		24,645		8,249
Capital and reserves
Called up share capital		1		1
Profit and loss account		24,644		8,248
Shareholders funds		24,645		8,249

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.

Director's responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

financial statements

have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.

In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.

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:

T Cheung

Director

Company registration number:

13036949

Hestia Builder Limited

Notes to the Financial Statements

Year ended

30 November 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

International House

61 Mosley Street

Manchester

M2 3HZ

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, 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.

Current tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount 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 capital and reserves. However, the increase is recognised in profit or loss to the extent that 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 capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

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

Plant and machinery	25% reducing balance
Motor vehicles	25% reducing balance

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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the year was

(2024:

3.00

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 December 2024	21,686
Additions	686
At 30 November 2025	22,372
Depreciation
At 1 December 2024	12,489
Charge	2,370
At 30 November 2025	14,859
Carrying amount
At 30 November 2025	7,513
At 30 November 2024	9,197

6 Debtors

	2025	2024
	£	£
Trade debtors	260	2,565
Other debtors	1,101	399
	1,361	2,964

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	180	180
Taxation and social security	4,822	495
Other creditors	10,703	17,648
	15,705	18,323

8 Director's advances, credit and guarantees

The following advances and credits to director T Cheung subsisted during the period ended 30 November 2024 and the year ended 30 November 2025.

Year ended 30 November 2024

Balance at 01/12/2023 : £17,781 owed to the director.

£1,303 was repaid to the director in the period.

Balance at 30/11/2024: £16,478 owed to the director.

Year ended 30 November 2025

Balance at 01/12/2024: £16,478 owed to the director.

£9,444 was repaid to the director in the period.

Balance at 30/11/2025: £7,034 owed to the company.

The above loan is unsecured, interest free and repayable on demand.

9 Controlling party

During the year ended 30/11/2025, the director, T Cheung controlled the company by virtue of a controlling interest of 100% of the issued ordinary share capital.