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REGISTERED NUMBER: 10913175 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

HGC CIVIL ENGINEERING LIMITED

HGC CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10913175)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

HGC CIVIL ENGINEERING LIMITED

Company Information
for the Year Ended 31 August 2024







DIRECTOR: Mrs H Andrews





SECRETARY:





REGISTERED OFFICE: Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY





REGISTERED NUMBER: 10913175 (England and Wales)





ACCOUNTANTS: James de Frias
Chartered Accountants
Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY

HGC CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10913175)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 197,327 205,696

CURRENT ASSETS
Debtors 5 60,714 8,475

CREDITORS
Amounts falling due within one year 6 146,713 108,589
NET CURRENT LIABILITIES (85,999 ) (100,114 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

111,328

105,582

CREDITORS
Amounts falling due after more than one
year

7

(72,475

)

(63,121

)

PROVISIONS FOR LIABILITIES (37,492 ) (39,082 )
NET ASSETS 1,361 3,379

CAPITAL AND RESERVES
Called up share capital 300 100
Retained earnings 1,061 3,279
SHAREHOLDERS' FUNDS 1,361 3,379

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2024 and were signed by:





Mrs H Andrews - Director


HGC CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10913175)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

HGC 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
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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

HGC CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10913175)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2023 261,624 60,790 333 322,747
Additions - 29,991 - 29,991
Disposals (2,750 ) - - (2,750 )
At 31 August 2024 258,874 90,781 333 349,988
DEPRECIATION
At 1 September 2023 98,315 18,449 287 117,051
Charge for year 25,962 11,380 46 37,388
Eliminated on disposal (1,778 ) - - (1,778 )
At 31 August 2024 122,499 29,829 333 152,661
NET BOOK VALUE
At 31 August 2024 136,375 60,952 - 197,327
At 31 August 2023 163,309 42,341 46 205,696

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 52,269 8,475
Other debtors 8,445 -
60,714 8,475

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 50,259 22,589
Hire purchase contracts 20,419 33,133
Trade creditors 47,041 3,221
Taxation and social security 10,079 46,696
Other creditors 18,915 2,950
146,713 108,589

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans 23,793 29,570
Hire purchase contracts 48,682 33,551
72,475 63,121

HGC CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 10913175)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
S Ashcroft (Deceased)
Balance outstanding at start of year - 22,887
Amounts advanced - 64,943
Amounts repaid - -
Amounts written off - (87,830 )
Amounts waived - -
Balance outstanding at end of year - -

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs H Andrews.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
HGC Civil Engineering Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HGC Civil Engineering Limited for the year ended 31 August 2024 which comprise the Income Statement, 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of HGC Civil Engineering Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of HGC Civil Engineering Limited and state those matters that we have agreed to state to the director of HGC Civil Engineering Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HGC Civil Engineering Limited and its director for our work or for this report.

It is your duty to ensure that HGC Civil Engineering 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 HGC Civil Engineering Limited. You consider that HGC Civil Engineering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of HGC Civil Engineering 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.






James de Frias
Chartered Accountants
Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY


29 October 2024