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REGISTERED NUMBER: 03238567 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

HANNA CIVIL ENGINEERING LIMITED

HANNA CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 03238567)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


HANNA CIVIL ENGINEERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: G J Hanna



SECRETARY: J Hanna



REGISTERED OFFICE: Copia House
Great Cliffe Court
Great Cliffe Road
Barnsley
South Yorkshire
S75 3SP



REGISTERED NUMBER: 03238567 (England and Wales)



ACCOUNTANTS: Reed Smith Associates Limited
Copia House
Great Cliffe Court
Great Cliffe Road
Barnsley
South Yorkshire
S75 3SP



BANKERS: Virgin Money
Westgate
Wakefield
West Yorkshire
WF1 1XD

HANNA CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 03238567)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 2,082,899 1,958,037
Investments 5 201,000 -
2,283,899 1,958,037

CURRENT ASSETS
Debtors 6 1,092,053 1,280,195
Cash at bank 1,530,331 1,254,941
2,622,384 2,535,136
CREDITORS
Amounts falling due within one year 7 733,005 603,441
NET CURRENT ASSETS 1,889,379 1,931,695
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,173,278

3,889,732

CREDITORS
Amounts falling due after more than one
year

8

(193,846

)

(142,070

)

PROVISIONS FOR LIABILITIES (398,624 ) (364,450 )
NET ASSETS 3,580,808 3,383,212

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 3,580,798 3,383,202
SHAREHOLDERS' FUNDS 3,580,808 3,383,212

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.

HANNA CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 03238567)

STATEMENT OF FINANCIAL POSITION - 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2024 and were signed by:





G J Hanna - Director


HANNA CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 03238567)

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


1. STATUTORY INFORMATION

Hanna Civil Engineering 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
Revenue 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
Motor vehicles - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
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.

HANNA CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 03238567)

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


2. ACCOUNTING POLICIES - continued

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 36 (2022 - 38 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Land and Plant and and Motor
buildings machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 January 2023 591,759 2,009,484 31,985 385,501 3,018,729
Additions - 454,469 3,697 177,698 635,864
Disposals - (294,900 ) - (79,278 ) (374,178 )
At 31 December 2023 591,759 2,169,053 35,682 483,921 3,280,415
DEPRECIATION
At 1 January 2023 91,522 776,430 19,397 173,343 1,060,692
Charge for year 11,835 286,274 3,012 58,596 359,717
Eliminated on disposal - (168,895 ) - (53,998 ) (222,893 )
At 31 December 2023 103,357 893,809 22,409 177,941 1,197,516
NET BOOK VALUE
At 31 December 2023 488,402 1,275,244 13,273 305,980 2,082,899
At 31 December 2022 500,237 1,233,054 12,588 212,158 1,958,037

HANNA CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 03238567)

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


4. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 January 2023 1,282,480 277,587 1,560,067
Additions 433,269 177,698 610,967
Disposals - (50,132 ) (50,132 )
Transfer to ownership (319,200 ) (72,815 ) (392,015 )
At 31 December 2023 1,396,549 332,338 1,728,887
DEPRECIATION
At 1 January 2023 330,081 90,702 420,783
Charge for year 230,110 46,365 276,475
Transfer to ownership (157,346 ) (35,706 ) (193,052 )
At 31 December 2023 402,845 101,361 504,206
NET BOOK VALUE
At 31 December 2023 993,704 230,977 1,224,681
At 31 December 2022 952,399 186,885 1,139,284

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 201,000
At 31 December 2023 201,000
NET BOOK VALUE
At 31 December 2023 201,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 782,809 804,147
Amounts owed by associated business - 63,977
Directors' current accounts 65,990 117,405
Value added tax 55,735 65,981
Section 455 tax 76,353 76,353
Prepayments and other debtors 111,166 152,332
1,092,053 1,280,195

HANNA CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 03238567)

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
£    £   
Hire purchase contracts 188,747 173,341
Trade creditors 233,212 155,155
Amounts owed to associated business 84,688 -
Taxation and social security 149,666 201,419
Other creditors 76,692 73,526
733,005 603,441

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts 193,846 142,070

9. SECURED DEBTS

The following secured debts are included within creditors:

31.12.23 31.12.22
£    £   
Hire purchase contracts 382,593 315,411

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
G J Hanna
Balance outstanding at start of year 117,405 117,352
Amounts advanced - 53
Amounts repaid (51,415 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 65,990 117,405

11. RELATED PARTY DISCLOSURES

During the year the company acquired the entire shareholding of Wakefield Plant Hire Limited. During the year the company purchased services from Wakefield Plant Hire Limited. At the year end the amount owed by the company to Wakefield Plant Hire Limited was £84,688 (2022: £63,977 owed from Wakefield Plant Hire Limited).



12. ULTIMATE CONTROLLING PARTY

The company is controlled by the director Mr G J Hanna by virtue of his controlling shareholding.