Registration number: SC524149

R Henderson Builder & Groundworks Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 10

R Henderson Builder & Groundworks Limited

Company Information

Directors

R Henderson SA Henderson

Registered office

76 Howdenburn Court Jedburgh Roxburghshire TD8 6PX

Accountants

Deans Accountants And Business Advisors Ltd Accountant 27 North Bridge Street Hawick Scottish Borders TD9 9BD

DEANS

Chartered Accountants

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
R Henderson Builder & Groundworks Limited for the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of R Henderson Builder & Groundworks Limited for the year ended 31 January 2026 as set out on pages 3 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland (ICAS), we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/ethics/icas-code-of-ethics.

This report is made solely to the Board of Directors of R Henderson Builder & Groundworks Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of R Henderson Builder & Groundworks Limited and state those matters that we have agreed to state to the Board of Directors of R Henderson Builder & Groundworks Limited, as a body, in this report in accordance with ICAS guidance (www.icas.com/accountsprep/guidance). To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R Henderson Builder & Groundworks Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that R Henderson Builder & Groundworks Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of R Henderson Builder & Groundworks Limited. You consider that R Henderson Builder & Groundworks Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of R Henderson Builder & Groundworks Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Deans Accountants And Business Advisors Ltd
Accountant
27 North Bridge Street
Hawick
Scottish Borders
TD9 9BD

28 October 2026

R Henderson Builder & Groundworks Limited

(Registration number: SC524149)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	307,218	315,249
Current assets
Stocks	5	7,825	10,360
Debtors	6	237,630	48,533
Cash at bank and in hand		18,363	27,725
		263,818	86,618
Creditors: Amounts falling due within one year	7	(177,353)	(113,994)
Net current assets/(liabilities)		86,465	(27,376)
Total assets less current liabilities		393,683	287,873
Creditors: Amounts falling due after more than one year	7	(182,054)	(46,637)
Provisions for liabilities		(38,001)	(44,083)
Net assets		173,628	197,153
Capital and reserves
Called up share capital	8	1	1
Retained earnings		173,627	197,152
Shareholders' funds		173,628	197,153

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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 Profit and Loss Account.

Approved and authorised by the Board on 28 October 2026 and signed on its behalf by:
 

......................................... R Henderson Director

R Henderson Builder & Groundworks Limited

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 Scotland.

The address of its registered office is:
76 Howdenburn Court
Jedburgh
Roxburghshire
TD8 6PX
Scotland

These financial statements were authorised for issue by the Board on 28 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.

The financial statements are presented in Sterling (£) and rounded to the nearest £1.

Judgements

Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgements and estimates have been made included:

Useful economic lives of tangible assets – the annual depreciation charge for tangible assets is sensitive to change in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on economic utilisation, and the physical condition of the assets.

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.

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 the work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Tax

The tax expenses for the period comprises current and deferred tax. Tax is recognised in profit and 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.

R Henderson Builder & Groundworks Limited

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

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet 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
Motor vehicles	20% reducing balance
Plant and machinery	20% reducing balance

Goodwill

Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful economic life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicates that the carrying amount may not be recoverable.

Amortisation

Asset class	Amortisation method and rate
Goodwill	25% straight line

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.

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 provisions 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.

R Henderson Builder & Groundworks Limited

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

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 profit and loss account 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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

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

Dividends

Dividends distributed by the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends as declared.

R Henderson Builder & Groundworks Limited

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

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of it's liabilities.
 Recognition and measurement
Where shares are issued , any component that creates, a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as an interest expenses in the profit and loss accounts.
 Impairment
At the end of each reporting period financial instruments measured at fair value are assessed for objective evidence of impairment. The impairment loss is recognised in the profit and loss account.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2025 - 10).

4	Tangible assets

	Land and buildings £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 February 2025	70,024	180,065	200,615	450,704
Additions	-	17,750	52,800	70,550
Disposals	-	(24,725)	(5,750)	(30,475)
At 31 January 2026	70,024	173,090	247,665	490,779
Depreciation
At 1 February 2025	-	57,529	77,926	135,455
Charge for the year	4,413	23,939	30,241	58,593
Eliminated on disposal	-	(8,571)	(1,916)	(10,487)
At 31 January 2026	4,413	72,897	106,251	183,561
Carrying amount
At 31 January 2026	65,611	100,193	141,414	307,218
At 31 January 2025	70,024	122,536	122,689	315,249

Included within the net book value of land and buildings above is £65,611 (2025 - £70,024) in respect of freehold land and buildings.
 

R Henderson Builder & Groundworks Limited

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

5

Stocks

	2026 £	2025 £
Work in progress	2,825	5,360
Other inventories	5,000	5,000
	7,825	10,360

6

Debtors

	2026 £	2025 £
Trade debtors	26,819	15,001
Other debtors	210,811	33,532
	237,630	48,533

R Henderson Builder & Groundworks Limited

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

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	73,303	34,378
Trade creditors		24,915	14,847
Taxation and social security		35,888	38,468
Accruals and deferred income		3,545	3,673
Other creditors		39,702	22,628
		177,353	113,994

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	182,054	46,637

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	142,670	3,750
Hire purchase contracts	39,384	42,887
	182,054	46,637

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	49,614	9,000
Hire purchase contracts	23,689	25,378
	73,303	34,378

R Henderson Builder & Groundworks Limited

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

Other borrowings

Hire Purchase is denominated in £ with a nominal interest rate of various%, and the final instalment is due on 29 August 2030. The carrying amount at year end is £63,073 (2025 - £68,265). Hire Purchase secured on the relevant asset.

10	Related party transactions

Other transactions with directors

R Henderson, a director and shareholder advanced monies to the company during the year, as at 31 January the amounts owed to R Henderson was £32,841.

During the year the company advanced monies to R L H Holdings Ltd, a company under the control of R Henderson. At the balance sheet date the amount owed from R L H Holdings Ltd was £176,945. This loan is unsecured and has no repayment date.