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REGISTERED NUMBER: 07864814 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2023

FOR

D. HAZELL SURFACING AND CONSTRUCTION LTD

D. HAZELL SURFACING AND CONSTRUCTION LTD (REGISTERED NUMBER: 07864814)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D. HAZELL SURFACING AND CONSTRUCTION LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 DECEMBER 2023







DIRECTOR: D J Hazell





SECRETARY: Mrs K L Hazell





REGISTERED OFFICE: Elm Cottage
Hartslock Bridleway
Whitchurch Hill
Reading
Berkshire
RG8 7QX





REGISTERED NUMBER: 07864814 (England and Wales)





ACCOUNTANTS: Holloway Cook Limited
Epping House
55 Russell Street
Reading
Berkshire
RG1 7XG

D. HAZELL SURFACING AND CONSTRUCTION LTD (REGISTERED NUMBER: 07864814)

BALANCE SHEET
30 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 533,515 435,055

CURRENT ASSETS
Debtors 5 145,693 116,727
Cash at bank 191,524 385,808
337,217 502,535
CREDITORS
Amounts falling due within one year 6 103,102 215,433
NET CURRENT ASSETS 234,115 287,102
TOTAL ASSETS LESS CURRENT
LIABILITIES

767,630

722,157

CREDITORS
Amounts falling due after more than one
year

7

(41,250

)

(14,260

)

PROVISIONS FOR LIABILITIES (100,883 ) (82,660 )
NET ASSETS 625,497 625,237

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 625,397 625,137
SHAREHOLDERS' FUNDS 625,497 625,237

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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.

D. HAZELL SURFACING AND CONSTRUCTION LTD (REGISTERED NUMBER: 07864814)

BALANCE SHEET - continued
30 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 26 September 2024 and were signed by:





D J Hazell - Director


D. HAZELL SURFACING AND CONSTRUCTION LTD (REGISTERED NUMBER: 07864814)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

1. STATUTORY INFORMATION

D. Hazell Surfacing and Construction 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.

Revenue/turnover
Revenue - described as turnover - is the value of work done (net of VAT) provided to customers during the period.

Revenue is recognised on the provision of work done on a percentage degree of completion basis calculated by reference to the costs expended compared to the total anticipated costs.

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 etc - 25% on reducing balance and 10% on reducing balance

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.

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.

D. HAZELL SURFACING AND CONSTRUCTION LTD (REGISTERED NUMBER: 07864814)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 DECEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 31 December 2022 - 821,451 39,237
Additions 3,400 101,999 5,959
At 30 December 2023 3,400 923,450 45,196
DEPRECIATION
At 31 December 2022 - 652,739 15,841
Charge for year 850 58,005 5,129
At 30 December 2023 850 710,744 20,970
NET BOOK VALUE
At 30 December 2023 2,550 212,706 24,226
At 30 December 2022 - 168,712 23,396

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 31 December 2022 736,183 3,345 1,600,216
Additions 142,303 - 253,661
At 30 December 2023 878,486 3,345 1,853,877
DEPRECIATION
At 31 December 2022 494,463 2,118 1,165,161
Charge for year 90,924 293 155,201
At 30 December 2023 585,387 2,411 1,320,362
NET BOOK VALUE
At 30 December 2023 293,099 934 533,515
At 30 December 2022 241,720 1,227 435,055

D. HAZELL SURFACING AND CONSTRUCTION LTD (REGISTERED NUMBER: 07864814)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 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 Motor
machinery vehicles Totals
£    £    £   
COST
At 31 December 2022 55,000 378,649 433,649
Additions - 117,553 117,553
At 30 December 2023 55,000 496,202 551,202
DEPRECIATION
At 31 December 2022 10,450 249,826 260,276
Charge for year 4,455 57,605 62,060
At 30 December 2023 14,905 307,431 322,336
NET BOOK VALUE
At 30 December 2023 40,095 188,771 228,866
At 30 December 2022 44,550 128,823 173,373

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 123,332 105,417
Other debtors 22,361 11,310
145,693 116,727

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 29,260 55,621
Trade creditors 56,629 60,804
Taxation and social security 11,549 71,057
Other creditors 5,664 27,951
103,102 215,433

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 41,250 14,260

D. HAZELL SURFACING AND CONSTRUCTION LTD (REGISTERED NUMBER: 07864814)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 DECEMBER 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 70,510 69,881

Hire purchase liabilities are secured on specific fixed assets.