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Registered number: 10858219
Hawthorne Construction Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2024
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10858219
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 76,806 31,443
76,806 31,443
CURRENT ASSETS
Stocks 10,340 4,932
Debtors - 17,320
Cash at bank and in hand 650 650
10,990 22,902
Creditors: Amounts Falling Due Within One Year (49,432 ) (38,920 )
NET CURRENT ASSETS (LIABILITIES) (38,442 ) (16,018 )
TOTAL ASSETS LESS CURRENT LIABILITIES 38,364 15,425
Creditors: Amounts Falling Due After More Than One Year (13,554 ) (15,269 )
NET ASSETS 24,810 156
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 24,710 56
SHAREHOLDERS' FUNDS 24,810 156
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For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Mark Foulds
Director
24th January 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 10% Straight line
Computer Equipment 33% Reducing balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2023: 1)
1 1
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3. Tangible Assets
Total
£
Cost
As at 1 August 2023 41,575
Additions 56,700
As at 31 July 2024 98,275
Depreciation
As at 1 August 2023 10,132
Provided during the period 11,337
As at 31 July 2024 21,469
Net Book Value
As at 31 July 2024 76,806
As at 1 August 2023 31,443
4. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The maturity of these amounts is as follows:
Within one year 1,310 3,931
Between one and five years - 655
1,310 4,586
1,310 4,586
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2023 Amounts advanced Amounts repaid Amounts written off As at 31 July 2024
£ £ £ £ £
Mr Mark Foulds 14,547 - 14,547 - -
The above loan is unsecured, interest free and repayable on demand.
7. General Information
Hawthorne Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10858219 . The registered office is 219 Burton Road, Derby, Derbyshire, DE23 6AE.
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