Hystar Construction Ltd iXBRL

Hystar Construction Ltd

Abridged Unaudited Financial Statements

for the financial year ended 29 June 2026

Hystar Construction Ltd

Company Registration Number: 01304262

ABRIDGED BALANCE SHEET

as at 29 June 2026

Jun 26

Jun 25

Notes

Fixed Assets

Tangible assets

112,304

165,000

─────────

Current Assets

Debtors

358,345

711,853

Cash and cash equivalents

467,905

420,478

─────────

826,250

1,132,331

─────────

Creditors: amounts falling due within one year

(380,582)

(697,983)

─────────

Net Current Assets

445,668

434,348

─────────

Total Assets less Current Liabilities

557,972

599,348

Creditors:

amounts falling due after more than one year

(119,464)

(131,444)

Provisions for liabilities

(28,076)

(5,192)

─────────

Net Assets

410,432

462,712

═════════

Capital and Reserves

Called up share capital

5,004

5,004

Share premium account

10,000

10,000

Statement of income and retained earnings

395,428

447,708

─────────

Equity attributable to owners of the company

410,432

462,712

═════════

The financial statements have been prepared 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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Statement of Income and Retained Earnings and Directors' Report.

For the financial year ended 29 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 31 August 2026 and signed on its behalf by



________________________________
Mr Timothy Stephen Hyde
Director

Hystar Construction Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 29 June 2026

General Information

Hystar Construction Ltd is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 01304262. The registered office of the company is 8-10 South Street, Epsom, Surrey, KT18 7PF, United Kingdom. Development of building projects The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 29 June 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

Straight line over 10 years

Motor vehicles

33% on reducing balance

Computer Equipment

Straight line over 3 years

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Leasing and hire purchases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Employee benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Employees

The average monthly number of employees, including directors, during the financial year was 3, (Jun 25 - 3).

Jun 26

Jun 25

Number

Number

Employees

═════════


4.	Tangible assets
		Plant and	Motor	Computer	Total
		machinery	vehicles	Equipment

		£	£	£	£
	Cost
	At 30 June 2025	51,667	266,651	4,464	322,782
	Additions	-	-	3,497	3,497
		─────────	─────────	─────────	─────────
	At 29 June 2026	51,667	266,651	7,961	326,279
		─────────	─────────	─────────	─────────
	Depreciation
	At 30 June 2025	49,397	104,052	4,333	157,782
	Charge for the financial year	1,378	54,199	616	56,193
		─────────	─────────	─────────	─────────
	At 29 June 2026	50,775	158,251	4,949	213,975
		─────────	─────────	─────────	─────────
	Net book value
	At 29 June 2026	892	108,400	3,012	112,304
		═════════	═════════	═════════	═════════
	At 29 June 2025	2,270	162,599	131	165,000
		═════════	═════════	═════════	═════════

Controlling interest

The company is under the control of the board of directors.