HUMPHRIES (BUILDERS) LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02237054

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		75,784		63,862

			75,784		63,862
CURRENT ASSETS
Stocks		2,070,745		3,282,805
Debtors	5	90,215		87,137
Cash at bank and in hand		2,711,173		1,304,866

		4,872,133		4,674,808
Creditors: Amounts Falling Due Within One Year	6	(183,514 )		(173,008 )

NET CURRENT ASSETS (LIABILITIES)			4,688,619		4,501,800

TOTAL ASSETS LESS CURRENT LIABILITIES			4,764,403		4,565,662

PROVISIONS FOR LIABILITIES
Deferred Taxation			(22,666 )		(27,676 )

NET ASSETS			4,741,737		4,537,986

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			4,740,737		4,536,986

SHAREHOLDERS' FUNDS			4,741,737		4,537,986

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HUMPHRIES (BUILDERS) LIMITED

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kevin Humphries

Director

14/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

HUMPHRIES (BUILDERS) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 02237054 . The registered office is Rockfields Farm , Under the Hill, Stoke-on-Trent, Staffs, ST8 7RR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents the invoiced value of goods and services supplied by the company during the year, net of value added tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	10% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.5. Taxation

The corporation tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before taxation as reported in the profit and loss account because of adjustments made for capital allowance claims and disallowed items of expenditure. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax is measured at the tax rates that are expected to apply in the period in which the assets are realised. Deferred tax liabilities are presented within provisions for liabilities.

2.6. Pensions

The company operates defined pension contribution schemes. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

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HUMPHRIES (BUILDERS) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 July 2025	179,764	76,003	255,767
Additions	-	34,000	34,000
Disposals	-	(19,535 )	(19,535 )

As at 30 June 2026	179,764	90,468	270,232

Depreciation
As at 1 July 2025	124,925	66,980	191,905
Provided during the period	13,055	7,556	20,611
Disposals	-	(18,068 )	(18,068 )

As at 30 June 2026	137,980	56,468	194,448

Net Book Value
As at 30 June 2026	41,784	34,000	75,784

As at 1 July 2025	54,839	9,023	63,862

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	73,863	73,863
Prepayments and accrued income	8,655	7,880
Other debtors	7,697	5,394

	90,215	87,137

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HUMPHRIES (BUILDERS) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	37,892	48,556
Corporation tax	90,593	108,834
Other taxes and social security	6,217	2,890
Accruals and deferred income	7,325	6,623
Directors' loan accounts	41,487	6,105

	183,514	173,008

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

8. Controlling Party

The company's controlling party is Mr Kevin Humphries by virtue of his ownership of 75% of the issued share capital in the company.

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