HANKELOW BUILDING SERVICES LIMITED

HANKELOW BUILDING SERVICES LIMITED
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		11,821			15,761

Current assets
Stocks		1,000			1,000
Debtors	4	654			1,244
Cash at bank and in hand		49,410			38,438

		51,064			40,682
Creditors: amounts falling due within one year	5	(50,197)			(46,089)

Net current assets/(liabilities)			867			(5,407)

Total assets less current liabilities			12,688			10,354

Provisions for liabilities			(2,246)			(2,995)

Net assets			10,442			7,359

Capital and reserves
Called up share capital			50			50
Profit and loss account			10,392			7,309

Shareholders' funds			10,442			7,359

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 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.




MRS. H. LOCKETT
Director
Approved by the board on 14 October 2026

HANKELOW BUILDING SERVICES LIMITED
Notes to the Accounts
for the year ended 31 January 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Plant and equipment	20% reducing balance basis
	Computer equipment	33⅓% straight line basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), 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. 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. 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. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.





2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and equipment		Office equipment		Total
£			£		£
	Cost
	At 1 February 2025	54,127		3,373		57,500
	At 31 January 2026	54,127		3,373		57,500

	Depreciation
	At 1 February 2025	39,219		2,520		41,739
	Charge for the year	3,727		213		3,940
	At 31 January 2026	42,946		2,733		45,679

	Net book value
	At 31 January 2026	11,181		640		11,821
	At 31 January 2025	14,908		853		15,761


4	Debtors			2026		2025
£					£

	Trade debtors			654		1,244


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

	Trade creditors			13,797		1,427
	Taxes and social security costs			2,307		4,800
	Other creditors			34,093		39,862
				50,197		46,089





6	Contingent liabilities
	There is a contingent liability for remedial work in respect of warranties which cannot be estimated. No such liabilities had been notified at the date of the directors' report.


7	Controlling party
	The directors of the company, Mr. P. Lockett and Mrs. H. Lockett, own 52% and 48% respectively of the issued share capital of the company at the Balance Sheet date.


8	Other information
	HANKELOW BUILDING SERVICES LIMITED is a private company limited by shares and incorporated in England (Company Number 06061666). Its registered office is 7, Byron Way, Wistaston, Crewe, Cheshire, CW2 8DA.