HACKNEY BUILDING SUPPLIES LIMITED

Registered number

02469814

Filleted Accounts

31 January 2026

HACKNEY BUILDING SUPPLIES LIMITED
Registered number:		02469814
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		35,274			35,274
Tangible assets	4		1,044,037			885,924
			1,079,311			921,198

Current assets
Stocks		1,367,000			1,256,000
Debtors	5	783,528			897,040
Cash at bank and in hand		10,993			14,423
		2,161,521			2,167,463

Creditors: amounts falling due within one year	6	(1,475,635)			(1,401,856)

Net current assets			685,886			765,607

Total assets less current liabilities			1,765,197			1,686,805

Creditors: amounts falling due after more than one year	7		(268,611)			(427,133)



Net assets			1,496,586			1,259,672

Capital and reserves
Called up share capital			500			500
Share premium			100			100
Profit and loss account			1,495,986			1,259,072

Shareholder's funds			1,496,586			1,259,672

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Hardeep Sohi
Director
Approved by the board on 30 October 2026

HACKNEY BUILDING SUPPLIES LIMITED
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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 work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life. During this year director decided to change deprecation policy to reflact the correct values of the assets.

	Computer	10% reducing balance
	Plant and machinery	05% reducing balance
	Motor vehicles	7.50% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					19		19


3	Leasehold Improvements							£


	Cost
	At 1 February 2025							35,274
	At 31 January 2026							35,274

	Amortisation
	At 31 January 2026							-

	Net book value
	At 31 January 2026							35,274
	At 31 January 2025							35,274




4	Tangible fixed assets
		Computer equipments		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	276,480		419,253		1,202,441		1,898,174
	Additions	4,831		39,934		193,265		238,030
	At 31 January 2026	281,311		459,187		1,395,706		2,136,204

	Depreciation
	At 1 February 2025	202,170		204,856		605,224		1,012,250
	Charge for the year	7,914		12,717		59,286		79,917
	At 31 January 2026	210,084		217,573		664,510		1,092,167

	Net book value
	At 31 January 2026	71,227		241,614		731,196		1,044,037
	At 31 January 2025	74,310		214,397		597,217		885,924


5	Debtors					2026		2025
£							£

	Trade debtors					723,303		644,066
	Other debtors					60,225		252,974
						783,528		897,040


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					17,073		-
	Obligations under finance lease and hire purchase contracts					96,321		74,251
	Trade creditors					483,391		414,090
	Taxation and social security costs					120,363		191,872
	Other creditors					758,487		721,643
						1,475,635		1,401,856


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		61,596
	Obligations under finance lease and hire purchase contracts					268,611		369,906
	Other creditors					-		(4,369)
						268,611		427,133


8	Other information

	HACKNEY BUILDING SUPPLIES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	29-35 Upper Clapton Road
	London
	E5 8AY