Registration number: 08857540

Hall Building Contractors Ltd

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Hall Building Contractors Ltd

Company Information

Directors

Mr MJ Hall Mrs R Hall

Registered office

208 Preston Road Grimsargh Preston Lancashire England PR2 5JS

Accountants

McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

Hall Building Contractors Ltd

(Registration number: 08857540)
Statement of Financial Position as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	6,807	11,072
Current assets
Stocks		836,000	519,360
Debtors	5	156,660	246,350
Cash at bank and in hand		188,849	177,039
		1,181,509	942,749
Creditors: Amounts falling due within one year	6	(423,739)	(289,418)
Net current assets		757,770	653,331
Total assets less current liabilities		764,577	664,403
Creditors: Amounts falling due after more than one year	6	-	(12,307)
Provisions for liabilities		(1,702)	(2,768)
Net assets		762,875	649,328
Capital and reserves
Called up share capital		100	100
Retained earnings		762,775	649,228
Shareholders' funds		762,875	649,328

Hall Building Contractors Ltd

(Registration number: 08857540)
Statement of Financial Position as at 31 January 2026 (continued)

For the financial year ending 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 27 October 2026 and signed on its behalf by:
 

......................................... Mr MJ Hall Director

Hall Building Contractors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
208 Preston Road
Grimsargh
Preston
Lancashire
PR2 5JS
England

These financial statements were authorised for issue by the Board on 27 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Hall Building Contractors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% on cost
Fixtures and fittings	15% on cost
Motor vehicles	20% on cost
Computer equipment	33% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Hall Building Contractors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Hall Building Contractors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2025 - 3).

Hall Building Contractors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	3,516	20,192	4,217	40,511	68,436
At 31 January 2026	3,516	20,192	4,217	40,511	68,436
Depreciation
At 1 February 2025	588	19,090	4,005	33,681	57,364
Charge for the year	528	1,101	206	2,430	4,265
At 31 January 2026	1,116	20,191	4,211	36,111	61,629
Carrying amount
At 31 January 2026	2,400	1	6	4,400	6,807
At 31 January 2025	2,928	1,102	212	6,830	11,072

5

Debtors

Current	2026 £	2025 £
Trade debtors	148,005	246,055
Prepayments	8,655	295
	156,660	246,350

6

Creditors

Creditors: amounts falling due within one year

Hall Building Contractors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

6	Creditors (continued)

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	12,307	46,400
Trade creditors		28,813	45,311
Taxation and social security		121,620	68,186
Accruals and deferred income		2,650	2,000
Other creditors		258,349	127,521
		423,739	289,418

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	-	12,307

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Other borrowings	-	12,307

Current loans and borrowings

	2026 £	2025 £
Other borrowings	12,307	46,400