HBK Building Contractors Limited

Registered number

07059179

Filleted Accounts

30 November 2025

HBK Building Contractors Limited
Registered number:		07059179
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		55,071			77,548

Current assets
Stocks		21,000			14,501
Debtors	4	57,325			54,777
Cash at bank and in hand		198,439			96,782
		276,764			166,060

Creditors: amounts falling due within one year	5	(219,278)			(148,343)

Net current assets			57,486			17,717

Total assets less current liabilities			112,557			95,265

Creditors: amounts falling due after more than one year	6		(39,829)			(53,772)



Net assets			72,728			41,493

Capital and reserves
Called up share capital			3			3
Profit and loss account			72,725			41,490

Shareholders' funds			72,728			41,493

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ben Kershaw
Director
Approved by the board on 31 August 2026

HBK Building Contractors Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures and fittings	25% straight line
	Motor vehicles	20% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Land and buildings		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	2,170		111,900		114,070
	Additions	1,166		-		1,166
	At 30 November 2025	3,336		111,900		115,236

	Depreciation
	At 1 December 2024	1,826		34,696		36,522
	Charge for the year	408		23,235		23,643
	At 30 November 2025	2,234		57,931		60,165

	Net book value
	At 30 November 2025	1,102		53,969		55,071
	At 30 November 2024	344		77,204		77,548


4	Debtors			2025		2024
£					£

	Trade debtors			56,664		53,800
	Other debtors			661		977
				57,325		54,777


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			2,500		5,000
	Obligations under finance lease and hire purchase contracts			11,443		13,144
	Trade creditors			72,759		34,794
	Taxation and social security costs			121,877		84,313
	Other creditors			10,699		11,092
				219,278		148,343


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		2,500
	Obligations under finance lease and hire purchase contracts			39,829		51,272
				39,829		53,772


7	Other information

	HBK Building Contractors Limited is a private company limited by shares and incorporated in England. Its registered office is:
	3 Bude Avenue
	St. George
	Bristol
	BS5 7PJ