Company registration number: 06622279
Annual report and unaudited financial statements
for the period ended 31 August 2026
for
HPC Design & Build Ltd
Pages for filing with the Registrar
Company registration number: 06622279
HPC Design & Build Ltd
Balance sheet
as at 31 August 2026
31 Aug 26 30 Nov 25
Note £ £ £ £
Fixed assets
Tangible assets 4 109,834 151,974
109,834 151,974
Current assets
Stocks 166,000 98,500
Debtors 35,137 43,111
Cash at bank and in hand 101,212 15,745
302,349 157,356
Creditors: amounts falling due within one year
(396,573) (294,522)
Net current liabilities (94,224) (137,166)
Total assets less current liabilities 15,610 14,808
Creditors: Amounts falling due after more than one year
(87,945) (113,569)
NET LIABILITIES (72,335) (98,761)
Capital and reserves
Called up share capital 100 100
Profit and loss account (72,435) (98,861)
TOTAL EQUITY (72,335) (98,761)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 August 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06622279
HPC Design & Build Ltd
Balance sheet - continued
as at 31 August 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr S Atkinson, Director
2 October 2026
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HPC Design & Build Ltd
Notes to the financial statements
for the period ended 31 August 2026
1 Company information
HPC Design & Build Ltd is a private company registered in England and Wales. Its registered number is 06622279. The company is limited by shares. Its registered office is The Old Fire Station, 19 Watergate, Sleaford, NG34 7PG.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant & Machinery - 25% reducing balance
Motor Vehicles - 25% reducing balance
Office Equipment - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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HPC Design & Build Ltd
Notes to the financial statements - continued
for the period ended 31 August 2026
2 Accounting policies - continued
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the period the average number of employees was 5 (2025 - 4).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 December 2025 290,532
Additions 1,500
Disposals (36,500)
At 31 August 2026 255,532
Depreciation
At 1 December 2025 138,558
Charge for period 25,162
Eliminated on disposal (18,022)
At 31 August 2026 145,698
Net book value
At 31 August 2026 109,834
At 30 November 2025 151,974
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