Hemway Design & Build Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Hemway Design & Build Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% on reducing balance
Office equipment	Straight line over 3 years
Motor vehicles	25% on reducing balance

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 13).

Hemway Design & Build Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2024	8,150	2,735	61,135	72,020
At 30 June 2025	8,150	2,735	61,135	72,020
Depreciation
At 1 July 2024	6,869	2,735	49,489	59,093
Charge for the year	320	-	2,911	3,231
At 30 June 2025	7,189	2,735	52,400	62,324
Carrying amount
At 30 June 2025	961	-	8,735	9,696
At 30 June 2024	1,281	-	11,646	12,927

5

Debtors

	2025 £	2024 £
Trade debtors	1,222,180	1,222,180
Amounts owed by group undertakings	839,190	830,605
Other debtors	290,382	13,786
	2,351,752	2,066,571

Hemway Design & Build Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Loans and borrowings	-	10,655
Trade creditors	296,786	296,785
Amounts owed to group undertakings	614,952	606,367
Taxation and social security	385,422	319,198
Other creditors	582,196	439,810
	1,879,356	1,672,815