Hemming Carpentry & Construction Services Limited

Hemming Carpentry & Construction Services Limited
Registered number:		09475124
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		44,073			30,701

Current assets
Debtors	5	117,100			115,784
Cash at bank and in hand		109,533			16,715
		226,633			132,499

Creditors: amounts falling due within one year	6	(97,091)			(74,064)

Net current assets			129,542			58,435

Total assets less current liabilities			173,615			89,136

Creditors: amounts falling due after more than one year	7		(33,825)			(3,773)



Net assets			139,790			85,363

Capital and reserves
Called up share capital			5			5
Profit and loss account			139,785			85,358

Shareholder's funds			139,790			85,363



Continued…
Continued…

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.




R Hemming
Director
Approved by the board on 5 October 2026

Hemming Carpentry & Construction Services Limited
Notes to the Accounts
for the year ended 31 March 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. The original estimated economic life was 3 years.

	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, as follows:

	Motor vehicles			25% Reducing balance
	Plant and machinery			25% Reducing balance

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					3		3


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2025							10,474
	At 31 March 2026							10,474

	Amortisation
	At 1 April 2025							10,474
	At 31 March 2026							10,474

	Net book value
	At 31 March 2026							-




4	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 April 2025			1,172		86,126		87,298
	Additions			-		34,215		34,215
	Disposals			-		(34,559)		(34,559)
	At 31 March 2026			1,172		85,782		86,954

	Depreciation
	At 1 April 2025			513		56,084		56,597
	Charge for the year			165		14,527		14,692
	On disposals			-		(28,408)		(28,408)
	At 31 March 2026			678		42,203		42,881

	Net book value
	At 31 March 2026			494		43,579		44,073
	At 31 March 2025			659		30,042		30,701


5	Debtors					2026		2025
£							£

	Trade debtors					106,313		108,159
	Other debtors					10,787		7,625
						117,100		115,784


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

	Bank loans and overdrafts					500		3,000
	Obligations under finance lease and hire purchase contracts					14,479		22,846
	Trade creditors					13,208		7,939
	Corporation tax					29,890		16,950
	Other taxes and social security costs					36,890		21,398
	Other creditors					2,124		1,931
						97,091		74,064


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

	Bank loans					-		500
	Obligations under finance lease and hire purchase contracts					33,825		3,273
						33,825		3,773


8	Loans					2026		2025
£							£
	Creditors include:

	Secured borrowings					48,304		26,119

	Loans in respect of hire purchase agreements are secured against the assets to which they relate.


9	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	R Hemming
	Interest free loan	5,625		8,787		(5,625)		8,787

		5,625		8,787		(5,625)		8,787


10	Other information

	Hemming Carpentry & Construction Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	3 St Peters Road
	Droitwich
	Worcestershire
	WR9 7BJ