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REGISTERED NUMBER: 09346169 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

HAWK CONSTRUCTION & UTILITIES LTD

HAWK CONSTRUCTION & UTILITIES LTD (REGISTERED NUMBER: 09346169)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HAWK CONSTRUCTION & UTILITIES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: Mr B B Smith





REGISTERED OFFICE: Smalley Farm Nab Lane
Rocester
Uttoxeter
ST14 5JB





REGISTERED NUMBER: 09346169 (England and Wales)





ACCOUNTANTS: Wynniatt-Husey Limited (Uttoxeter Branch)
The Old Bakehouse
Dove Walk
Uttoxeter
Staffordshire
ST14 8EH

HAWK CONSTRUCTION & UTILITIES LTD (REGISTERED NUMBER: 09346169)

BALANCE SHEET
31 DECEMBER 2023

31.12.22 31.12.23
£    £    Notes £    £   
FIXED ASSETS
479,011 Tangible assets 4 537,446

CURRENT ASSETS
70,700 Stocks 5 63,500
464,413 Debtors 6 288,601
51 Cash at bank 50,774
535,164 402,875
CREDITORS
422,662 Amounts falling due within one year 7 310,346
112,502 NET CURRENT ASSETS 92,529
591,513 TOTAL ASSETS LESS CURRENT
LIABILITIES

629,975

CREDITORS
153,823 Amounts falling due after more than one
year

8

175,246
437,690 NET ASSETS 454,729

CAPITAL AND RESERVES
500 Called up share capital 9 500
437,190 Retained earnings 454,229
437,690 SHAREHOLDERS' FUNDS 454,729

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

HAWK CONSTRUCTION & UTILITIES LTD (REGISTERED NUMBER: 09346169)

BALANCE SHEET - continued
31 DECEMBER 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 August 2024 and were signed by:





Mr B B Smith - Director


HAWK CONSTRUCTION & UTILITIES LTD (REGISTERED NUMBER: 09346169)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Hawk Construction & Utilities Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance and 15% on reducing balance
Computer equipment - 25% on cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

HAWK CONSTRUCTION & UTILITIES LTD (REGISTERED NUMBER: 09346169)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 7 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
Totals machinery fittings equipment
£    £    £    £   
COST
At 1 January 2023 756,260 736,831 14,349 5,080
Additions 203,526 202,536 - 990
Disposals (57,403 ) (57,403 ) - -
At 31 December 2023 902,383 881,964 14,349 6,070
DEPRECIATION
At 1 January 2023 277,249 265,948 8,520 2,781
Charge for year 106,822 105,231 997 594
Eliminated on disposal (19,134 ) (19,134 ) - -
At 31 December 2023 364,937 352,045 9,517 3,375
NET BOOK VALUE
At 31 December 2023 537,446 529,919 4,832 2,695
At 31 December 2022 479,011 470,883 5,829 2,299

HAWK CONSTRUCTION & UTILITIES LTD (REGISTERED NUMBER: 09346169)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 January 2023 285,483
Additions 175,485
Disposals (57,403 )
At 31 December 2023 403,565
DEPRECIATION
At 1 January 2023 59,587
Charge for year 52,073
Eliminated on disposal (19,134 )
At 31 December 2023 92,526
NET BOOK VALUE
At 31 December 2023 311,039
At 31 December 2022 225,896

5. STOCKS
31.12.23 31.12.22
£    £   
Stocks 8,000 7,700
Work-in-progress 55,500 63,000
63,500 70,700

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 280,499 374,238
Other debtors 3,400 19,752
Directors' current accounts - 68,092
VAT 4,702 -
Prepayments - 2,331
288,601 464,413

HAWK CONSTRUCTION & UTILITIES LTD (REGISTERED NUMBER: 09346169)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 10,081 13,935
Hire purchase contracts 76,780 56,802
Trade creditors 112,321 182,784
Payments in advance (17,000 ) (17,000 )
Tax 6,329 8,328
Social security and other taxes 65,757 66,648
Pension control 447 -
VAT - 46
Loan - Hawk Construction Group Limited 36,234 70,538
Loan - Site Support Limited 17,486 39,335
Directors' current accounts 511 -
Accrued expenses 1,400 1,246
310,346 422,662

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 10,442 19,830
Hire purchase contracts 154,804 123,993
175,246 153,823

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
500 Ordinary £1 500 500