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Registered number: 08587503
High Class Carpentry & Joinery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08587503
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 63,699 94,953
Tangible Assets 5 3,642 3,642
Investments 6 18,581 71,706
85,922 170,301
CURRENT ASSETS
Debtors 7 - 7,452
Cash at bank and in hand 794 1,306
794 8,758
Creditors: Amounts Falling Due Within One Year 8 (55,725 ) (46,274 )
NET CURRENT ASSETS (LIABILITIES) (54,931 ) (37,516 )
TOTAL ASSETS LESS CURRENT LIABILITIES 30,991 132,785
NET ASSETS 30,991 132,785
CAPITAL AND RESERVES
Called up share capital 10 2 2
Fair value reserve 30,777 59,874
Income Statement 212 72,909
SHAREHOLDERS' FUNDS 30,991 132,785
Page 1
Page 2
For the 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.
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 Income Statement.
On behalf of the board
Mr Mark Robinson
Director
Mrs Nicola Robinson
Director
10th October 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
High Class Carpentry & Joinery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08587503 . The registered office is Chalice House, Bromley Road, Colchester, Essex, CO7 7BY.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Motor Vehicles No depreciation charged
Computer Equipment No depreciation charged
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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 and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Intangible Assets
Other
£
Cost or Valuation
As at 1 April 2025 94,953
Additions 29,608
Revaluations (60,862 )
As at 31 March 2026 63,699
Net Book Value
As at 31 March 2026 63,699
As at 1 April 2025 94,953
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 14,078 3,806 17,884
As at 31 March 2026 14,078 3,806 17,884
Depreciation
As at 1 April 2025 12,106 2,136 14,242
As at 31 March 2026 12,106 2,136 14,242
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2026 1,972 1,670 3,642
As at 1 April 2025 1,972 1,670 3,642
6. Investments
Other
£
Cost or Valuation
As at 1 April 2025 71,706
Disposals (84,890 )
Revaluations 31,765
As at 31 March 2026 18,581
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 18,581
As at 1 April 2025 71,706
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 7,452
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 50,039 42,413
Taxation and social security 5,686 3,861
55,725 46,274
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 5