Hall Bros. (Bridlington) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01207809 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

HALL BROS. (BRIDLINGTON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H W F Clarkson-Hall

J P Clarkson-Hall

S Jewitt

SECRETARY:

J P Clarkson-Hall

REGISTERED OFFICE:

Medina House

2 Station Avenue

BRIDLINGTON

East Yorkshire

Y016 4LZ

REGISTERED NUMBER:

01207809 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

395,699

344,980

Investments

5

102,500

Investment property

6

350,000

848,199

797,480

CURRENT ASSETS

Stocks

64,823

16,008

Debtors

7

110,673

80,131

Cash at bank and in hand

67,754

201,513

243,250

297,652

CREDITORS

Amounts falling due within one year

8

491,095

581,739

NET CURRENT LIABILITIES

(247,845

)

(284,087

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

600,354

513,393

CREDITORS

Amounts falling due after more than one
year

9

(56,864

)

(20,996

)

PROVISIONS FOR LIABILITIES

(128,204

)

(113,194

)

NET ASSETS

415,286

379,203

CAPITAL AND RESERVES

Called up share capital

11

8,080

Capital redemption reserve

11,920

Non distributable reserve

158,107

Retained earnings

237,179

201,096

SHAREHOLDERS' FUNDS

415,286

379,203

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

H W F Clarkson-Hall - Director

1.	STATUTORY INFORMATION

Hall Bros. (Bridlington) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Hall Bros. (Bridlington) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents crane hire, heating services and a motorcycle showroom, and is recognised on the exchange of goods and the completion of work done.

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.

Leasehold property

-

over the lease term

Plant and machinery

-

20% on reducing balance

Cranes and lorries

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the statement of income.

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 shorter.

The interest element of these obligations is charged to the statement of income over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

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

Additionally the company implements automatic enrolment into a workplace pension in relation to all employees. All contributions payable for the year are charged to the income statement.

Other investments

Other investments are recorded at cost as a reliable fair value cannot be established.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 May 2025

9,050

878,446

887,496

Additions

-

159,675

Disposals

-

(126,156

)

(126,156

)

At 30 April 2026

9,050

911,965

921,015

DEPRECIATION

At 1 May 2025

9,050

533,466

542,516

Charge for year

-

59,293

Eliminated on disposal

-

(76,493

)

(76,493

)

At 30 April 2026

9,050

516,266

525,316

NET BOOK VALUE

At 30 April 2026

-

395,699

At 30 April 2025

-

344,980

The net book value of tangible fixed assets includes £ 115,994 (2025 - £ 38,543 ) in respect of assets held under hire purchase contracts.

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

COST OR VALUATION

At 1 May 2025

and 30 April 2026

101,500

1,000

102,500

NET BOOK VALUE

At 30 April 2026

101,500

1,000

102,500

At 30 April 2025

101,500

1,000

102,500

Cost or valuation at 30 April 2026 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

Cost

101,500

1,000

102,500

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

350,000

NET BOOK VALUE

At 30 April 2026

350,000

At 30 April 2025

350,000

Fair value at 30 April 2026 is represented by:

£

Valuation in 1997

74,620

Valuation in 2007

20,960

Valuation in 2010

(53,811

)

Valuation in 2020

150,000

Cost

158,231

350,000

If investment property had not been revalued it would have been included at the following historical cost:

30.4.26

30.4.25

£

Cost

158,231

Investment property was valued on a fair value basis on 30 April 2026 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade debtors

90,814

71,308

Other debtors

19,859

8,823

110,673

80,131

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Hire purchase contracts

35,998

10,047

Trade creditors

105,633

51,410

Amounts owed to group undertakings

320,342

474,443

Taxation and social security

11,067

15,853

Other creditors

18,055

29,986

491,095

581,739

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.4.26

30.4.25

£

Hire purchase contracts

56,864

20,996

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

Hire purchase contracts

92,862

31,043

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

8,080

Ordinary

£1

8,080

12.	CONTINGENT LIABILITIES

The company has provided a guarantee to the bankers of its subsidiary Hall Bros. (Fuels) Limited. In addition, the company has also provided a guarantee to the fuel supplier of Hall Bros. (Fuels) Limited. It is the opinion of the directors that these guarantees will not crystallise and therefore they have not been provided for in these accounts.