HL Construction Services Ltd - Filleted accounts

HL Construction Services Ltd
Registered number:		SC810120
Statement of Financial Position
as at 31 May 2026

Notes			2026			2025
£				£
Current assets
Debtors	3	49,650			9,199
Cash at bank and in hand		20,548			18,204
		70,198			27,403

Creditors: amounts falling due within one year	4	(43,756)			(36,093)

Net current assets/(liabilities)			26,442			(8,690)

Net assets/(liabilities)			26,442			(8,690)

Capital and reserves
Called up share capital			2			2
Profit and loss account			26,440			(8,692)

Shareholders' funds			26,442			(8,690)

The directors are 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 directors acknowledge their 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 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.




E Houston
Director
Approved by the board on 21 October 2026

HL Construction Services Ltd
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	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 rendering of services. 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, 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. 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 and directors					2026		2025
Number							Number

	Average number of directors and persons employed by the company					2		2


3	Debtors					2026		2025
£							£

	Trade debtors					33,520		-
	Other debtors					16,130		9,199
						49,650		9,199


4	Creditors: amounts falling due within one year					2026		2025
£							£

	Accruals					1,440		1,250
	Corporation tax					22,762		-
	Other taxes and social security costs					18,365		34,344
	Other creditors					1,189		499
						43,756		36,093


5	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	E Houston
	Repayable on demand	2,860		-		-		2,860

		2,860		-		-		2,860


6	Other information

	HL Construction Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	116 Harburn Avenue
	Deans
	Livingston
	EH54 8NL