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Registered number: 01197185
A.H.P. BUILDERS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 30 JANUARY 2025
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A.H.P. BUILDERS LIMITED
COMPANY INFORMATION
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A.H.P. BUILDERS LIMITED
CONTENTS
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Notes to the financial statements
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A.H.P. BUILDERS LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF A.H.P. BUILDERS LIMITED
FOR THE PERIOD ENDED 30 JANUARY 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A.H.P. Builders Limited for the period ended 30 January 2025 which comprise the Balance sheet and the related notes 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 in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.
This report is made solely to the director of A.H.P. Builders Limited in accordance with the terms of our engagement letter dated 23 April 2025. Our work has been undertaken solely to prepare for your approval the financial statements of A.H.P. Builders Limited and state those matters that we have agreed to state to the director of A.H.P. Builders Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A.H.P. Builders Limited and its director for our work or for this report.
It is your duty to ensure that A.H.P. Builders Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of A.H.P. Builders Limited. You consider that A.H.P. Builders Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or review of the financial statements of A.H.P. Builders 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 financial statements.
MA Partners LLP
Chartered Accountants
7 The Close
Norwich
Norfolk
NR1 4DJ
25 November 2025
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A.H.P. BUILDERS LIMITED
REGISTERED NUMBER: 01197185
BALANCE SHEET
AS AT 30 JANUARY 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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A.H.P. BUILDERS LIMITED
REGISTERED NUMBER: 01197185
BALANCE SHEET (CONTINUED)
AS AT 30 JANUARY 2025
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 November 2025.
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A.H.P. BUILDERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JANUARY 2025
A.H.P. Builders Limited is a private Company, limited by shares, incorporated and domiciled in England and Wales. The registered office is The Pump House, Lynford Hall, Lynford Road, Thetford, IP26 5HW.
The Company's principal activity is that of developing land for resale.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
At the balance sheet date the Company owed £2,704,300 to its parent undertaking. The director (who is also sole director of the parent undertaking) has confirmed that repayment of this balance will not be requested without the Company having sufficient funds with which to do so.
The director therefore considers it appropriate to prepare the financial statements on a going concern basis and is satisfied that the Company will continue to trade for a period of at least twelve months from the date of approval of the financial statements.
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding value added tax.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Stocks represent work in progress on development projects and are valued at the lower of cost and net realisable value of the work undertaken, being the estimated selling price less costs to complete and sell.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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A.H.P. BUILDERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JANUARY 2025
2.Accounting policies (continued)
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Accruals and deferred income
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A.H.P. BUILDERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JANUARY 2025
6.Share capital (continued)
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Allotted, called up and fully paid
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9,630 Ordinary shares of £1.00 each
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Related party transactions
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As at 30 January 2025, the Company owed £1,103 (2024 - £5,836) to the director. This balance is included within other creditors in note 5 to the financial statements and is interest free and repayable on demand.
Being a wholly owned subsidiary, the Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102, not to disclose related party transactions with its parent entity.
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