REGISTERED NUMBER: 08261639 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

HIRD JOINERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Simon Hird

REGISTERED OFFICE:

1 Mossy Bank Close

Queensbury

Bradford

West Yorkshire

BD13 1PX

REGISTERED NUMBER:

08261639 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

1 Valley Court

Canal Road

Bradford

West Yorkshire

BD1 4SP

FIXED ASSETS

Tangible assets

4

58,701

67,678

CURRENT ASSETS

Stocks

14,421

10,889

Debtors

5

76,008

93,109

Cash in hand

1,525

723

91,954

104,721

CREDITORS

Amounts falling due within one year

6

112,589

116,974

NET CURRENT LIABILITIES

(20,635

)

(12,253

)

TOTAL ASSETS LESS CURRENT LIABILITIES

38,066

55,425

CREDITORS

Amounts falling due after more than one year

7

(24,139

)

(34,647

)

PROVISIONS FOR LIABILITIES

(11,153

)

(12,859

)

NET ASSETS

2,774

7,919

CAPITAL AND RESERVES

Called up share capital

1

1

Profit and loss account

2,773

7,918

2,774

7,919

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:

Simon Hird - Director

1.	STATUTORY INFORMATION

Hird Joinery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase commitments

Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future charges, are included in creditors.

Income recognition

Revenue is recognised to the extent that is probable that the economic benefits will flow to the company and revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Finance costs of debt

The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

13,795

2,724

166,441

182,960

DEPRECIATION

At 1 November 2024

7,998

1,995

105,289

115,282

Charge for year

1,450

183

7,344

8,977

At 31 October 2025

9,448

2,178

112,633

124,259

NET BOOK VALUE

At 31 October 2025

4,347

546

53,808

58,701

At 31 October 2024

5,797

729

61,152

67,678

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

23,545

37,656

Amounts owed by associates

42,897

44,347

Other debtors

9,566

11,106

76,008

93,109

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

19,299

12,786

Hire purchase contracts

11,058

15,986

Trade creditors

5,861

8,765

Taxation and social security

35,385

9,787

Other creditors

40,986

69,650

112,589

116,974

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

24,139

34,647

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

35,197

50,633

The obligations under finance leases and hire purchase contracts are secured by a charge on the assets purchased under these agreements.

9.	PENSION COMMITMENTS

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £3,064 (2024: £3,791).Contributions totalling £448 (2024: £554)) were payable to the plan at the year end and are included in creditors.