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REGISTERED NUMBER: 05182225 (England and Wales)










Lewis & Hunter Contracting Limited

Unaudited Financial Statements

for the Year Ended 31 August 2024






Lewis & Hunter Contracting Limited (Registered number: 05182225)






Contents of the Financial Statements
for the year ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lewis & Hunter Contracting Limited

Company Information
for the year ended 31 August 2024







DIRECTORS: Mr P A Lewis
Mr H D Hunter





REGISTERED OFFICE: Hunter Trading Estate
Lon Parcwr
Ruthin
Denbighshire
LL15 1NA





REGISTERED NUMBER: 05182225 (England and Wales)





ACCOUNTANTS: Salisbury & Company
Chartered Accountants
Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN

Lewis & Hunter Contracting Limited (Registered number: 05182225)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 953,384 716,904

CURRENT ASSETS
Stocks 8,284 41,970
Debtors 5 1,937,792 1,745,109
Cash at bank 2,064,362 2,306,007
4,010,438 4,093,086
CREDITORS
Amounts falling due within one year 6 627,502 688,743
NET CURRENT ASSETS 3,382,936 3,404,343
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,336,320

4,121,247

CREDITORS
Amounts falling due after more than one
year

7

(136,128

)

(39,670

)

PROVISIONS FOR LIABILITIES (237,320 ) (178,100 )
NET ASSETS 3,962,872 3,903,477

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 3,962,772 3,903,377
3,962,872 3,903,477

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 directors acknowledge their 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.

Lewis & Hunter Contracting Limited (Registered number: 05182225)

Balance Sheet - continued
31 August 2024


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 Board of Directors and authorised for issue on 3 February 2025 and were signed on its behalf by:




Mr H D Hunter - Director



Mr P A Lewis - Director


Lewis & Hunter Contracting Limited (Registered number: 05182225)

Notes to the Financial Statements
for the year ended 31 August 2024

1. STATUTORY INFORMATION

Lewis & Hunter Contracting 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.
Leasehold - Straight line over 15 years
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 16 ) .

Lewis & Hunter Contracting Limited (Registered number: 05182225)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
Leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 September 2023 43,776 1,025,914 22,947 403,686 1,496,323
Additions - 328,151 - 276,693 604,844
Disposals - (63,475 ) - (207,552 ) (271,027 )
At 31 August 2024 43,776 1,290,590 22,947 472,827 1,830,140
DEPRECIATION
At 1 September 2023 38,473 563,712 9,270 167,964 779,419
Charge for year 647 127,353 2,051 57,516 187,567
Eliminated on disposal - (32,896 ) - (57,334 ) (90,230 )
At 31 August 2024 39,120 658,169 11,321 168,146 876,756
NET BOOK VALUE
At 31 August 2024 4,656 632,421 11,626 304,681 953,384
At 31 August 2023 5,303 462,202 13,677 235,722 716,904

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,744,032 1,547,383
Other debtors 193,760 197,726
1,937,792 1,745,109

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 42,323 7,011
Trade creditors 496,864 502,682
Taxation and social security 57,677 150,016
Other creditors 30,638 29,034
627,502 688,743

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 136,128 39,670

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 178,451 46,681

The obligations are secured on the assets concerned.

Lewis & Hunter Contracting Limited (Registered number: 05182225)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

9. RELATED PARTY DISCLOSURES

During the year the company purchased goods and services from R S Hunter & Son Limited, a business owned by a director.

Total purchases during the year were £1,288,585 and the balance outstanding at 31 August 2024 was £86,867.