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Company Registration No. 00602022 (England and Wales)
H.L.Austin & Son Limited Unaudited accounts for the year ended 30 April 2026
H.L.Austin & Son Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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H.L.Austin & Son Limited Company Information for the year ended 30 April 2026
Director
Michael David Austin
Secretary
Copsehill Services Ltd
Company Number
00602022 (England and Wales)
Registered Office
60-62 WEST HILL ROAD LONDON SW18 5HT
Accountants
Copsehill Services Ltd Oaktree House Wheelers Lane BROCKHAM Surrey RH3 7LA
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of H.L.Austin & Son Limited for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of H.L.Austin & Son Limited for the year ended 30 April 2026 as set out on pages 5 - 7 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/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Copsehill Services Ltd Chartered Accountants Oaktree House Wheelers Lane BROCKHAM Surrey RH3 7LA 11 September 2026
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H.L.Austin & Son Limited Statement of financial position as at 30 April 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,104,415 
1,116,187 
Current assets
Cash at bank and in hand
295,493 
380,968 
Creditors: amounts falling due within one year
5
(32,948)
(92,023)
Net current assets
262,545 
288,945 
Total assets less current liabilities
1,366,960 
1,405,132 
Creditors: amounts falling due after more than one year
6
(11,126)
(11,126)
Net assets
1,355,834 
1,394,006 
Capital and reserves
Called up share capital
7
26,100 
26,100 
Revaluation reserve
586,852 
586,852 
Profit and loss account
742,882 
781,054 
Shareholders' funds
1,355,834 
1,394,006 
For the year ending 30 April 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 director acknowledges his 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 and authorised for issue on 11 September 2026 and were signed on its behalf by
Michael David Austin Director Company Registration No. 00602022
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H.L.Austin & Son Limited Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
H.L.Austin & Son Limited is a private company, limited by shares, registered in England and Wales, registration number 00602022. The registered office is 60-62 WEST HILL ROAD, LONDON, SW18 5HT.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents amounts receivable for rent of the premises.
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:
Land & buildings
1% Straight Line
Fixtures & fittings
10% Straight Line
Computer equipment
20% Straight Line
Valuation information and policy
Impairment of fixed assets At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
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H.L.Austin & Son Limited Notes to the Accounts for the year ended 30 April 2026
Other accounting policies
Revaluation Reserve As permitted by the transitional provisions of the Financial Reporting Standard for Smaller Entities (effective January 2015 ) the company has elected not to adopt a policy of revaluation of tangible fixed assets. The company will retain the book value of land and buildings, previously revalued and will not update that valuation.
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2025
1,380,719 
3,830 
410 
1,384,959 
At 30 April 2026
1,380,719 
3,830 
410 
1,384,959 
Depreciation
At 1 May 2025
267,596 
1,149 
27 
268,772 
Charge for the year
11,307 
383 
82 
11,772 
At 30 April 2026
278,903 
1,532 
109 
280,544 
Net book value
At 30 April 2026
1,101,816 
2,298 
301 
1,104,415 
At 30 April 2025
1,113,123 
2,681 
383 
1,116,187 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
17,398 
30,001 
Proposed dividends
- 
6,000 
Other creditors
12,258 
12,258 
Loans from directors
292 
12,353 
Accruals
3,000 
2,244 
Deferred income
- 
29,167 
32,948 
92,023 
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Other creditors
11,126 
11,126 
7
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
26,100 Ordinary shares of £1 each
26,100 
26,100 
8
Loans to directors
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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