Company registration number 06575759 (England and Wales)
H H Construction (Groundwork Contractors) Limited
Annual report and
financial statements
for the year ended 29 February 2024
H H Construction (Groundwork Contractors) Limited
Company Information
Director
J Handforth
Company number
06575759
Registered office
12 Methley Road
Castleford
West Yorkshire
United Kingdom
WF10 1LX
Auditor
B M Howarth Ltd
West House
King Cross Road
Halifax
West Yorkshire
HX1 1EB
Bankers
Lloyds Bank PLC
PO Box 1000
Oldham
Greater Manchester
BX1 1LT
H H Construction (Groundwork Contractors) Limited
Contents
Page
Strategic report
1
Director's report
2
Independent auditor's report
3 - 5
Statement of income and retained earnings
6
Statement of financial position
7
Notes to the financial statements
8 - 14
H H Construction (Groundwork Contractors) Limited
Strategic Report
for the year ended 29 February 2024
- 1 -

The director presents the strategic report for the year ended 29 February 2024.

Fair review of the business

The director is pleased to see an increase in turnover to £30m for the current year. Despite challenging trading conditions, the company has achieved an operating profit of £1.76m.

 

The company continues to invest in top quality plant and equipment. Capital expenditure for the year was £1.8m and the repair and maintenance program for this equipment has continued with annual expenditure of £620,000.

 

Prospects for the current year look positive with a strong order book and continued demand from key customers.

Key performance indicators
2024
2023
£000
£000
Turnover
30,100
29,177
Net profit before tax
1,712
2,368
Net assets
6,739
9,611
Principal risks and uncertainties

The director is aware of the risks involved in long term contracting and this risk is mitigated by careful and prudent management of the whole contracting process, from tendering to agreeing the final accounts.

 

The company is also subject to the forces of competition and wider economic factors. These economic factors include workforce shortages affecting the sector, increasing interest rates and inflationary pressures on the supply chain.

 

All of these factors are managed by the close involvement of the director and the experienced project management team in the contracting process.

Environmental policy

The company recognises the importance of its environmental responsibilities and attempts to minimise its impact on the environment, including safe disposal of waste, recycling and reducing energy consumption.

Payment to creditors

It is the company's policy to ensure that suppliers are aware of the company's terms of payment, and that these terms are agreed at the commencement of business with each supplier. Payments are made in accordance with the payment terms and conditions agreed.

On behalf of the board

J Handforth
Director
11 October 2024
H H Construction (Groundwork Contractors) Limited
Director's Report
for the year ended 29 February 2024
- 2 -

The director presents his annual report and financial statements for the year ended 29 February 2024.

Principal activities

The principal activity of the company continued to be that of groundwork contractors.

Results and dividends

The results for the year are set out on page 6.

Ordinary dividends were paid amounting to £4,075,000. The director does not recommend payment of a final dividend.

Director

The director who held office during the year and up to the date of signature of the financial statements was J Handforth.

Auditor

The auditor, B M Howarth Ltd, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of director's responsibilities

The director is responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

 

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

 

 

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Strategic report

The company has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the company's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report.

Statement of disclosure to auditor

So far as the director is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the director has taken all the necessary steps that he ought to have taken as director in order to make himself aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

On behalf of the board
J Handforth
Director
11 October 2024
H H Construction (Groundwork Contractors) Limited
Independent Auditor's Report
to the members of H H Construction (Groundwork Contractors) Limited
- 3 -
Opinion

We have audited the financial statements of H H Construction (Groundwork Contractors) Limited (the 'company') for the year ended 29 February 2024 which comprise the statement of income and retained earnings, the statement of financial position and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

H H Construction (Groundwork Contractors) Limited
Independent Auditor's Report (continued)
to the members of H H Construction (Groundwork Contractors) Limited
- 4 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the director's report.

 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of director

As explained more fully in the director's responsibilities statement, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Based on our understanding of the company and the sector in which it operates, our audit work considers the risk of material misstatement on the financial statements as a result of non-compliance with laws and regulations, this includes fraud. These laws and regulations include, but are not limited to, those that relate to the form and content of the financial statements, such as the company accounting policies, the financial reporting framework and the UK Companies Act 2006.

 

We evaluated management incentives and opportunities for manipulation of the financial statements and determined that the principal risks related to management bias in accounting estimates and understatement or overstatement of revenue. Our audit procedures included, but were not limited to:

 

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error.

 

There are inherent limitations in audit procedures, the further removed non compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

H H Construction (Groundwork Contractors) Limited
Independent Auditor's Report (continued)
to the members of H H Construction (Groundwork Contractors) Limited
- 5 -

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Charles R Moorby
Senior Statutory Auditor
For and on behalf of B M Howarth Ltd
Chartered Accountants
Statutory Auditor
West House
King Cross Road
Halifax
West Yorkshire
HX1 1EB
11 October 2024
H H Construction (Groundwork Contractors) Limited
Statement of Income and Retained Earnings
for the year ended 29 February 2024
- 6 -
2024
2023
Notes
£
£
Turnover
2
30,100,083
29,176,889
Cost of sales
(20,999,356)
(20,224,870)
Gross profit
9,100,727
8,952,019
Administrative expenses
(7,373,498)
(6,559,117)
Other operating income
39,889
18,201
Operating profit
3
1,767,118
2,411,103
Interest receivable
6
5,042
6,646
Interest payable
7
(60,302)
(49,943)
Profit before taxation
1,711,858
2,367,806
Tax on profit
8
(508,827)
(166,796)
Profit for the financial year
1,203,031
2,201,010
Retained earnings brought forward
9,610,587
7,589,577
Dividends
9
(4,075,000)
(180,000)
Retained earnings carried forward
6,738,618
9,610,587

The income statement has been prepared on the basis that all operations are continuing operations.

H H Construction (Groundwork Contractors) Limited
Statement of financial position
as at 29 February 2024
29 February 2024
- 7 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
10
6,630,625
6,413,074
Current assets
Stocks
11
149,932
160,000
Debtors
12
5,881,354
5,954,275
Cash at bank and in hand
647,836
3,018,448
6,679,122
9,132,723
Creditors: amounts falling due within one year
13
(4,066,015)
(3,755,253)
Net current assets
2,613,107
5,377,470
Total assets less current liabilities
9,243,732
11,790,544
Creditors: amounts falling due after more than one year
14
(874,502)
(981,724)
Provisions for liabilities
16
(1,630,512)
(1,198,133)
Net assets
6,738,718
9,610,687
Capital and reserves
Called up share capital
18
100
100
Profit and loss reserves
6,738,618
9,610,587
Total equity
6,738,718
9,610,687
The financial statements were approved and signed by the director and authorised for issue on 11 October 2024
J Handforth
Director
Company Registration No. 06575759
H H Construction (Groundwork Contractors) Limited
Notes to the financial statements
for the year ended 29 February 2024
- 8 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of the exemptions available to it.

 

The financial statements of the company are consolidated in the financial statements of HH Civil Holdings Limited. These consolidated financial statements are available from its registered office.

Going concern

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
10% straight line
Fixtures and fittings
25% straight line
Computers
25% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

H H Construction (Groundwork Contractors) Limited
Notes to the financial statements (continued)
for the year ended 29 February 2024
1
Accounting policies
(continued)
- 9 -
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end 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 represent accumulated differences between the company's taxable profit and its financial profit arise primarily from the differences between the accelerated capital allowances and depreciation.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Turnover

All revenue is generated through the company's principal activity in the UK.

H H Construction (Groundwork Contractors) Limited
Notes to the financial statements (continued)
for the year ended 29 February 2024
- 10 -
3
Operating profit
2024
2023
Operating profit for the year is stated after charging/(crediting):
£
£
Audit fees
18,000
17,250
Depreciation of owned tangible fixed assets
749,381
599,616
Loss/(profit) on disposal of tangible fixed assets
50,816
(95,307)
4
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
46
40

Their aggregate remuneration comprised:

2024
2023
£
£
Wages and salaries
1,822,848
1,704,254
Social security costs
209,170
184,324
Pension costs
72,269
65,993
2,104,287
1,954,571
5
Director's remuneration
2024
2023
£
£
Remuneration for qualifying services
8,060
8,060
Company pension contributions
40,000
40,000
48,060
48,060
6
Interest receivable
2024
2023
£
£
Interest on bank deposits
2,107
118
Interest on corporation tax refunds
2,935
6,528
Total income
5,042
6,646
H H Construction (Groundwork Contractors) Limited
Notes to the financial statements (continued)
for the year ended 29 February 2024
- 11 -
7
Interest payable
2024
2023
£
£
Interest on hire purchase contracts
60,302
49,943
8
Taxation
2024
2023
£
£
Current tax
UK corporation tax on profits for the current period
141,577
69,928
Adjustments in respect of prior periods
(65,129)
(44,249)
Total current tax
76,448
25,679
Deferred tax
Origination and reversal of timing differences
71,614
141,117
Adjustment in respect of prior periods
360,765
-
0
Total deferred tax
432,379
141,117
Total tax charge
508,827
166,796

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2024
2023
£
£
Profit before taxation
1,711,858
2,367,806
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2023: 19.00%)
427,965
449,883
Tax effect of expenses that are not deductible in determining taxable profit
17,817
5,647
Adjustments in respect of prior years
(65,129)
(44,249)
Effect of change in corporation tax rate
(2,938)
-
0
Deferred tax adjustments in respect of prior years
360,765
-
0
Permanent enhanced allowances
-
0
(69,948)
Utilisation of tax losses arising from prior year research and development
(229,653)
-
0
Prior year loss carry back adjustment
-
0
(174,537)
Taxation charge for the year
508,827
166,796
H H Construction (Groundwork Contractors) Limited
Notes to the financial statements (continued)
for the year ended 29 February 2024
- 12 -
9
Dividends
2024
2023
£
£
Interim paid
4,075,000
180,000
10
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 March 2023
6,867,665
56,737
88,269
1,326,890
8,339,561
Additions
1,536,238
25,550
22,728
230,319
1,814,835
Disposals
(908,430)
-
0
-
0
(313,195)
(1,221,625)
At 29 February 2024
7,495,473
82,287
110,997
1,244,014
8,932,771
Depreciation and impairment
At 1 March 2023
1,220,832
23,327
48,203
634,125
1,926,487
Depreciation charged in the year
549,793
16,982
18,980
163,626
749,381
Eliminated in respect of disposals
(182,206)
-
0
-
0
(191,516)
(373,722)
At 29 February 2024
1,588,419
40,309
67,183
606,235
2,302,146
Carrying amount
At 29 February 2024
5,907,054
41,978
43,814
637,779
6,630,625
At 28 February 2023
5,646,833
33,410
40,066
692,765
6,413,074
11
Stocks
2024
2023
£
£
Finished goods and goods for resale
149,932
160,000
12
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
1,823,889
1,530,529
Gross amounts owed by contract customers
3,359,170
3,562,532
Corporation tax recoverable
108,707
313,528
Amounts owed by group undertakings
2,322
125,077
VAT recoverable
421,526
334,655
Prepayments and accrued income
165,740
87,954
5,881,354
5,954,275
H H Construction (Groundwork Contractors) Limited
Notes to the financial statements (continued)
for the year ended 29 February 2024
- 13 -
13
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Bank loans
10,000
10,000
Obligations under hire purchase
15
466,400
514,921
Trade creditors
3,194,611
2,978,968
Corporation tax
141,577
69,928
Other taxation and social security
111,248
34,606
Director's loan account
-
0
8,107
Accruals and deferred income
142,179
138,723
4,066,015
3,755,253

Obligations under hire purchase are secured on the assets to which they relate.

 

Bank loans includes a bounce back loan secured by the government.

 

Additionally, a cross guarantee is in place between H H Construction (Groundwork Contractors) Limited and H H Civils Holdings Limited for a bank loan in H H Civils Holdings Limited with amounts payable within 1 year of £21,056.

14
Creditors: amounts falling due after more than one year
2024
2023
Notes
£
£
Bank loans
13,333
23,333
Obligations under hire purchase
15
861,169
958,391
874,502
981,724

Obligations under hire purchase are secured on the assets to which they relate.

 

Bank loans includes a bounce back loan secured by the government.

 

Additionally, a cross guarantee is in place between H H Construction (Groundwork Contractors) Limited and H H Civils Holdings Limited for a bank loan in H H Civils Holdings Limited with amounts payable after 1 year of £138,880.

15
Hire purchase obligations
2024
2023
Future minimum payments due:
£
£
Within one year
466,400
514,921
In two to five years
861,169
958,391
1,327,569
1,473,312
H H Construction (Groundwork Contractors) Limited
Notes to the financial statements (continued)
for the year ended 29 February 2024
- 14 -
16
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

2024
2023
Balances:
£
£
Accelerated capital allowances
1,630,512
1,198,133
2024
Movements in the year:
£
Liability at 1 March 2023
1,198,133
Charge to profit or loss
432,379
Liability at 29 February 2024
1,630,512

The deferred tax liability set out above is expected to reverse over the life of the assets to which the accelerated capital allowances relate. These allowances are expected to mature within the same period.

17
Retirement benefit schemes
2024
2023
£
£
Charge to profit or loss
72,269
65,993

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

18
Share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
19
Ultimate controlling party

The ultimate undertaking is considered to be H H Civils Holdings Limited, a company incorporated in England and Wales whose registered office is situated at 12 Methley Road, Castleford, West Yorkshire, WF10 1LX. H H Civils Holdings Limited is the company which prepares consolidated accounts for the group.

20
Company information

H H Construction (Groundwork Contractors) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 12 Methley Road, Castleford, West Yorkshire, United Kingdom, WF10 1LX.

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