Company Registration No. SC377044 (Scotland)
A Hunter Builders (Scotland) Limited
Unaudited accounts
for the year ended 31 March 2026
A Hunter Builders (Scotland) Limited
Unaudited accounts
Contents
A Hunter Builders (Scotland) Limited
Company Information
for the year ended 31 March 2026
Directors
Alan Hunter
Patricia Hunter
Company Number
SC377044 (Scotland)
Registered Office
"The Summerhouse"
29A Kenilworth Road
Bridge of Allan
Stirling
FK9 4EH
Scotland
Accountants
Bridge of Allan Enterprise Ltd
"The Summerhouse"
29A Kenilworth Road, Bridge of Allan
Stirling
FK9 4EH
A Hunter Builders (Scotland) Limited
Statement of financial position
as at 31 March 2026
Cash at bank and in hand
325
13,494
Creditors: amounts falling due within one year
(9,732)
(19,517)
Net current assets
3,984
12,893
Total assets less current liabilities
3,984
12,893
Creditors: amounts falling due after more than one year
-
(6,690)
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
3,884
4,851
Shareholders' funds
3,984
4,951
For the year ending 31 March 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 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 8 May 2026 and were signed on its behalf by
Alan Hunter
Director
Company Registration No. SC377044
A Hunter Builders (Scotland) Limited
Notes to the Accounts
for the year ended 31 March 2026
A Hunter Builders (Scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC377044. The registered office is "The Summerhouse", 29A Kenilworth Road , Bridge of Allan , Stirling , FK9 4EH, Scotland.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, in relation to building and construction services excluding discounts, rebates, value added tax and other sales taxes.
Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment.
Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.
Job Retention Scheme grants relates to staff that have been furloughed due to Covid-19.
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:
Motor vehicles
25% per annum on cost straight line basis
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.
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.
A Hunter Builders (Scotland) Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Motor vehicles
Amounts falling due within one year
Accrued income and prepayments
13,391
11,899
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
891
6,000
Obligations under finance leases and hire purchase contracts
-
4,268
Taxes and social security
842
3,085
Loans from directors
896
-
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
-
5,690
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).