H & J Builders Limited - Filleted accounts

Registered number

05131851

H & J Builders Limited

Filleted Accounts

18 August 2026

H & J Builders Limited
Registered number:			05131851
Balance Sheet
as at 18 August 2026

Notes		18/8/26			31/3/26
£					£
Current assets
Debtors	3		239			53,166
Cash at bank and in hand			764,216			782,809
			764,455			835,975

Creditors: amounts falling due within one year	4		(1,008)			(72,916)

Net current assets				763,447			763,059

Net assets				763,447			763,059

Capital and reserves
Called up share capital				40			40
Profit and loss account				763,407			763,019

Shareholders' funds				763,447			763,059

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J Singh
Director
Approved by the board on 8 October 2026

H & J Builders Limited
Notes to the Accounts
for the period from 1 April 2026 to 18 August 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	18/8/26	31/3/26
Number			Number

	Average number of persons employed by the company	0		7


3	Debtors	18/8/26	31/3/26
£			£

	Other debtors	239		53,166


4	Creditors: amounts falling due within one year	18/8/26	31/3/26
£			£

	Trade creditors	-		4,042
	Director's current account	-		7,990
	Taxation and social security costs	283		53,523
	Other creditors	725		7,361
		1,008		72,916


5	Other information

	H & J Builders Limited is a private company limited by shares and incorporated in England. Its registered office is:
	77 Hill Top Road
	Earley
	Reading
	Berkshire
	RG6 1DB