H.B.E. Services Limited

H.B.E. Services Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	835,329	541,295
		835,329	541,295
Current assets
Stocks	4	4,774	4,774
Debtors	5	685,399	664,351
Cash at bank and in hand		266,989	623,896
		957,162	1,293,021
Creditors: amount falling due within one year	6	(988,835)	(1,073,444)
Net current assets		(31,673)	219,577

Total assets less current liabilities		803,656	760,872
Creditors: amount falling due after more than one year	7	(89,915)	0
Provisions for liabilities	8	(65,474)	(61,113)
Net assets		648,267	699,759

Capital and reserves
Called up share capital		100	100
Profit and loss account		648,167	699,659
Shareholders' funds		648,267	699,759

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 22 October 2026 and were signed on its behalf by:

-------------------------------
Hugh Bramley
Director

H.B.E. Services Limited
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

H.B.E. Services Limited is a private company, limited by shares, registered in England and Wales, registration number 06469162, registration address Unit 9 Commerce Way , Commerce Way Leighton Buzzard , LU7 4RW.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	1% Straight Line
Plant and Machinery	Various Reducing Balance
Motor Vehicles	Various Reducing Balance
Computer Equipment	Various Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

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

2.	Average number of employees Average number of employees during the period was 23 (2025 : 22).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Land and Buildings	Total
	£	£	£	£	£
At 01 February 2025	358,337	322,949	158,818	246,963	1,087,067
Additions	403,523	-	8,192	-	411,715
Disposals	-	(33,500)	-	-	(33,500)
At 31 January 2026	761,860	289,449	167,010	246,963	1,465,282
Depreciation
At 01 February 2025	254,715	166,943	109,336	14,779	545,773
Charge for year	54,281	37,327	13,698	2,087	107,393
On disposals	-	(23,213)	-	-	(23,213)
At 31 January 2026	308,996	181,057	123,034	16,866	629,953
Net book values
Closing balance as at 31 January 2026	452,864	108,392	43,976	230,097	835,329
Opening balance as at 01 February 2025	103,622	156,006	49,482	232,185	541,295

The net book value of Land and Buildings includes £ 230,097 (2025 £232,184) in respect of assets leased under finance leases or hire purchase contracts.

Stocks

	2026 £		2025 £
Stocks	4,774		4,774
	4,774		4,774

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	349,888	125,211
Other Debtors	335,511	539,140
	685,399	664,351

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	354,701	302,594
Taxation and Social Security	54,926	183,995
Obligations under HP/Financial Leases	29,089	29,407
Other Creditors	550,119	557,448
	988,835	1,073,444

Creditors: amount falling due after more than one year

	2026 £		2025 £
Obligations under HP/Financial Leases	89,915		0
	89,915		0

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	65,474		61,113
	65,474		61,113