Acorah Software Products - Accounts Production 16.0.110 false true true 30 September 2023 16 September 2022 false 1 October 2023 30 September 2024 30 September 2024 14362131 Mr Martin Clark Miss Natasha Hanson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14362131 2023-09-30 14362131 2024-09-30 14362131 2023-10-01 2024-09-30 14362131 frs-core:CurrentFinancialInstruments 2024-09-30 14362131 frs-core:Non-currentFinancialInstruments 2024-09-30 14362131 frs-core:PlantMachinery 2024-09-30 14362131 frs-core:PlantMachinery 2023-10-01 2024-09-30 14362131 frs-core:PlantMachinery 2023-09-30 14362131 frs-core:ShareCapital 2024-09-30 14362131 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 14362131 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 14362131 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 14362131 frs-bus:SmallEntities 2023-10-01 2024-09-30 14362131 frs-bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 14362131 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 14362131 frs-bus:Director1 2023-10-01 2024-09-30 14362131 frs-bus:Director2 2023-10-01 2024-09-30 14362131 frs-countries:EnglandWales 2023-10-01 2024-09-30 14362131 2022-09-15 14362131 2023-09-30 14362131 2022-09-16 2023-09-30 14362131 frs-core:CurrentFinancialInstruments 2023-09-30 14362131 frs-core:Non-currentFinancialInstruments 2023-09-30 14362131 frs-core:ShareCapital 2023-09-30 14362131 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 14362131
Clark & Hanson Construction Services Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Swann Accounting Limited
First Floor Offices Rock-A-Nore Road
Hastings
TN34 3DW
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Clark & Hanson Construction Services Ltd for the year ended 30 September 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Clark & Hanson Construction Services Ltd which comprise the Profit and Loss Account, the 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Clark & Hanson Construction Services Ltd , as a body, in accordance with the terms of our engagement letter dated 12 January 2024. Our work has been undertaken solely to prepare for your approval the accounts of Clark & Hanson Construction Services Ltd and state those matters that we have agreed to state to the directors of Clark & Hanson Construction Services Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clark & Hanson Construction Services Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Clark & Hanson Construction Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Clark & Hanson Construction Services Ltd . You consider that Clark & Hanson Construction Services Ltd 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 accounts of Clark & Hanson Construction Services Ltd . 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 financial statements.
Signed
26/11/2024
Swann Accounting Limited
ACCA
First Floor Offices Rock-A-Nore Road
Hastings
TN34 3DW
Page 1
Page 2
Balance Sheet
Registered number: 14362131
30 September 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,097 12,300
17,097 12,300
CURRENT ASSETS
Debtors 5 31,078 12,800
Cash at bank and in hand 66,274 66,909
97,352 79,709
Creditors: Amounts Falling Due Within One Year 6 (77,553 ) (59,901 )
NET CURRENT ASSETS (LIABILITIES) 19,799 19,808
TOTAL ASSETS LESS CURRENT LIABILITIES 36,896 32,108
Creditors: Amounts Falling Due After More Than One Year 7 (12,532 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,980 ) -
NET ASSETS 22,384 32,108
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 22,382 32,106
SHAREHOLDERS' FUNDS 22,384 32,108
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Page 3
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Martin Clark
Director
26/11/2024
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Clark & Hanson Construction Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14362131 . The registered office is C/O Swann Accounting Limited, First Floor Offices, Hastings Fishmarket, Rock-A-Nore Road, Hastings, East Sussex, TN34 3DW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 16,400
Additions 10,496
As at 30 September 2024 26,896
Depreciation
As at 1 October 2023 4,100
Provided during the period 5,699
As at 30 September 2024 9,799
Net Book Value
As at 30 September 2024 17,097
As at 1 October 2023 12,300
5. Debtors
30 September 2024 30 September 2023
£ £
Due within one year
Trade debtors 31,078 12,800
6. Creditors: Amounts Falling Due Within One Year
30 September 2024 30 September 2023
£ £
Trade creditors - 1
Corporation tax 3,542 16,214
VAT 31,010 15,387
Accruals and deferred income 500 500
Directors' loan accounts 42,501 27,799
77,553 59,901
7. Creditors: Amounts Falling Due After More Than One Year
30 September 2024 30 September 2023
£ £
Other taxes and social security 12,532 -
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Page 6
8. Share Capital
30 September 2024 30 September 2023
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
At the year end directors loan accounts exiated and the directors Mr M Hanson and Miss N Hanson were owed £35,121 (2023: £20,731) and £7,380 (2023: £7,068 respectively). There is no interest charged on these amounts and they are repayable upon demand. 
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