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REGISTERED NUMBER: 02089958 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

H. & M. Construction (Doncaster) Limited

H. & M. Construction (Doncaster) Limited (Registered number: 02089958)

Contents of the Financial Statements
for the Year Ended 30 September 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


H. & M. Construction (Doncaster) Limited

Company Information
for the Year Ended 30 September 2023







DIRECTOR: Mr M J McGowan





SECRETARY: Mrs J McGowan





REGISTERED OFFICE: Kinlough
Fenwick Lane
Fenwick
Doncaster
South Yorkshire
DN6 0EZ





REGISTERED NUMBER: 02089958 (England and Wales)





ACCOUNTANTS: Brearley & Co Accountants Limited
Chartered Certified Accountants
4 Park Square
Newton Chambers Road
Chapeltown
Sheffield
South Yorkshire
S35 2PH

H. & M. Construction (Doncaster) Limited (Registered number: 02089958)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 871,985 722,799

CURRENT ASSETS
Stocks 5 1,239 1,239
Debtors 6 22,581 97,767
Cash at bank and in hand 184,402 440,134
208,222 539,140
CREDITORS
Amounts falling due within one year 7 261,201 382,527
NET CURRENT (LIABILITIES)/ASSETS (52,979 ) 156,613
TOTAL ASSETS LESS CURRENT
LIABILITIES

819,006

879,412

CREDITORS
Amounts falling due after more than one
year

8

-

(47,502

)

PROVISIONS FOR LIABILITIES 9 (56,808 ) (68,136 )
NET ASSETS 762,198 763,774

CAPITAL AND RESERVES
Called up share capital 10 1,750 1,750
Capital redemption reserve 11 450 450
Retained earnings 11 759,998 761,574
SHAREHOLDERS' FUNDS 762,198 763,774

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 January 2024 and were signed by:



Mr M J McGowan - Director


H. & M. Construction (Doncaster) Limited (Registered number: 02089958)

Notes to the Financial Statements
for the Year Ended 30 September 2023


1. STATUTORY INFORMATION

H. & M. Construction (Doncaster) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 7 ) .

H. & M. Construction (Doncaster) Limited (Registered number: 02089958)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 October 2022 319,928 700,274 44,017 150,908 1,215,127
Additions 274,254 - 2,272 - 276,526
Disposals - (106,720 ) (1,320 ) (31,318 ) (139,358 )
At 30 September 2023 594,182 593,554 44,969 119,590 1,352,295
DEPRECIATION
At 1 October 2022 - 359,867 37,946 94,515 492,328
Charge for year - 43,329 1,126 6,757 51,212
Eliminated on disposal - (60,054 ) (1,219 ) (1,957 ) (63,230 )
At 30 September 2023 - 343,142 37,853 99,315 480,310
NET BOOK VALUE
At 30 September 2023 594,182 250,412 7,116 20,275 871,985
At 30 September 2022 319,928 340,407 6,071 56,393 722,799

5. STOCKS
30.9.23 30.9.22
£    £   
Stocks 1,239 1,239

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 17,144 48,058
VAT 5,437 49,709
22,581 97,767

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 29,167 39,167
Hire purchase contracts - 144,307
Trade creditors 96,258 160,178
Tax 39,688 21,333
Social security and other taxes 1,369 5,242
Directors' current accounts 83,842 769
Accrued expenses 10,877 11,531
261,201 382,527

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.23 30.9.22
£    £   
Hire purchase contracts - 47,502

H. & M. Construction (Doncaster) Limited (Registered number: 02089958)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


9. PROVISIONS FOR LIABILITIES
30.9.23 30.9.22
£    £   
Deferred tax 56,808 68,136

Deferred
tax
£   
Balance at 1 October 2022 68,136
Provided during year (11,328 )
Balance at 30 September 2023 56,808

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
1,750 Ordinary £1 1,750 1,750

11. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 October 2022 761,574 450 762,024
Profit for the year 53,924 53,924
Dividends (55,500 ) (55,500 )
At 30 September 2023 759,998 450 760,448