Registration number: 01876857

Hill Builders ( Humberside ) Limited

(Registration number: 01876857)

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	87,614	94,951
Current assets
Debtors	4	110,162	142,125
Cash at bank and in hand		369,954	433,153
		480,116	575,278
Creditors: Amounts falling due within one year	5	(143,488)	(277,801)
Net current assets		336,628	297,477
Total assets less current liabilities		424,242	392,428
Creditors: Amounts falling due after more than one year	5	(10,000)	(17,333)
Provisions for liabilities		(22,998)	(23,738)
Net assets		391,244	351,357
Capital and reserves
Called up share capital		103	103
Retained earnings		391,141	351,254
Shareholders' funds		391,244	351,357

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 16 October 2026 and signed on its behalf by:
 

Hill Builders ( Humberside ) Limited

(Registration number: 01876857)

Balance Sheet as at 31 March 2026 (continued)

......................................... Mr M C Cole Director

Hill Builders ( Humberside ) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	Accounting policies

Statutory information

Hill Builders ( Humberside ) Limited is a private company, limited by shares, domiciled in England and Wales, company number 01876857. The registered office is at 17a Parkinson Avenue, Scunthorpe, DN15 7JY.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for general building and contracting services provided in the ordinary course of business, excluding discounts, rebates, value added tax and other sales taxes.
For short-term contracts that are commenced and fully completed within the same accounting period, revenue is recognised upon practical completion and final sign-off.
For contracts that span across a financial reporting period end, revenue is recognised over time. Progress is measured by the proportion of actual costs incurred to date relative to the total estimated costs for each contract.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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.

Hill Builders ( Humberside ) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

1	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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.

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
Property improvements	20% on cost
Plant and machinery	15% reducing balance
Motor vehicles	25% reducing balance
Computer equipment	15% reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using a first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Hill Builders ( Humberside ) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

1	Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2025 - 8).

3	Tangible assets

	Property improvements £	Plant and machinery £	Computer equipment £	Motor vehicles  £	Total £
Cost
At 1 April 2025	13,498	13,336	7,416	174,557	208,807
Additions	-	-	3,178	17,450	20,628
Disposals	-	-	(3,067)	(14,804)	(17,871)
At 31 March 2026	13,498	13,336	7,527	177,203	211,564
Depreciation
At 1 April 2025	13,498	13,248	6,931	80,179	113,856
Charge for the year	-	13	303	26,377	26,693
Eliminated on disposal	-	-	(2,726)	(13,873)	(16,599)
At 31 March 2026	13,498	13,261	4,508	92,683	123,950
Carrying amount
At 31 March 2026	-	75	3,019	84,520	87,614
At 31 March 2025	-	88	485	94,378	94,951

Included within the net book value of assets is £26,250 ( 2025: £35,000 ) in respect assets held under hire purchase contracts.

Hill Builders ( Humberside ) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

4

Debtors

	2026 £	2025 £
Trade debtors	65,242	120,479
Prepayments	985	400
Other debtors	43,935	21,246
	110,162	142,125

5

Creditors

		2026 £	2025 £
Due within one year
Bank borrowings		3,334	10,000
HP and finance lease liabilities		4,000	4,000
Trade creditors		45,583	86,691
Taxation and social security		73,829	133,200
Accruals and deferred income		3,100	2,950
Other creditors		13,642	40,960
		143,488	277,801

		2026 £	2025 £
Due after one year
Bank borrowings		-	3,333
HP and finance lease liabilities		10,000	14,000
		10,000	17,333

Amounts due in relation to HP and finance lease liabilities totalling £14,000 ( 2025: £18,000 ) are secured against the assets concerned.

6	Financial commitments, guarantees and contingencies

The company operates a defined contribution pension scheme. The aseets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £256 ( 2025: £NIL ) were due to the fund.

Hill Builders ( Humberside ) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

7	Related party transactions

During the year the company rented its premises for £4,800 ( 2025: £4,800 ) from a partnership which included one of the directors.