FRS102 1A Filleted


Company registration number:						08157035
C M Hixon Builders Limited

Balance sheet
as at 31 July 2026

		2026		2025
	Note	£	£	£	£
Fixed assets
Tangible assets	4	14,334		19,117
			14,334		19,117
Current assets
Stocks		3,551		3,226
Debtors		1,875		6,829
Cash at bank and in hand		143,184		139,424
			148,610		149,479
Creditors: amounts falling due within one year			(31,302)		(40,022)
Net current assets			117,308		109,457
Total assets less current liabilities			131,642		128,574
NET ASSETS			131,642		128,574

Capital and reserves
Called up share capital			100		100
Profit and loss account			131,542		128,474
TOTAL EQUITY			131,642		128,574


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 July 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.

1


	Company registration number:		08157035
	C M Hixon Builders Limited

	Balance sheet - continued
	as at 31 July 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 C Hixon, Director
	28 September 2026

	2


C M Hixon Builders Limited

Notes to the financial statements
for the year ended 31 July 2026


1	Company information

	C M Hixon Builders Limited is a private company registered in England and Wales. Its registered number is 08157035. The company is limited by shares. Its registered office is C/O Octave Accountants Snows Stadium, Salisbury Road, Southampton, Hampshire, SO40 2RW.

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 and machinery	-	25% reducing balance

	Stocks
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3


C M Hixon Builders Limited

Notes to the financial statements - continued
for the year ended 31 July 2026

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

	Current taxation assets and liabilities are not discounted.

	Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

	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 year the average number of employees was 2 (2025 - 3).

4	Tangible fixed assets

		Plant and machinery etc.
		£
	Cost
	At 1 August 2025	38,995
	At 31 July 2026	38,995

	Depreciation
	At 1 August 2025	19,878
	Charge for year	4,783
	At 31 July 2026	24,661


4


	Company registration number:	08157035

	Annual report and unaudited financial statements
	for the year ended 31 July 2026
	for
	C M Hixon Builders Limited


	Pages for filing with the Registrar