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Company Registration No. 04779712 (England and Wales)
B Hodgkiss Constructions Limited Unaudited accounts for the year ended 31 May 2024
B Hodgkiss Constructions Limited Unaudited accounts Contents
Page
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B Hodgkiss Constructions Limited Company Information for the year ended 31 May 2024
Directors
Mr B Hodgkiss Mr S Hodgkiss
Secretary
Mrs A Hodgkiss
Company Number
04779712 (England and Wales)
Registered Office
Pursers Orchard Upton Road Callow End Worcester Worcestershire WR2 4TY England
Accountants
Turl & Co Ltd Unit 1, The Park Spring Lane South Malvern Worcestershire WR14 1AT
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of B Hodgkiss Constructions Limited for the year ended 31 May 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of B Hodgkiss Constructions Limited for the year ended 31 May 2024 as set out on pages 5 - 7 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 at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Turl & Co Ltd Chartered Accountants Unit 1, The Park Spring Lane South Malvern Worcestershire WR14 1AT 21 February 2025
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B Hodgkiss Constructions Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
45,014 
41,976 
Current assets
Inventories
802,524 
727,524 
Debtors
10,876 
21,176 
Cash at bank and in hand
688,023 
872,091 
1,501,423 
1,620,791 
Creditors: amounts falling due within one year
(14,418)
(70,515)
Net current assets
1,487,005 
1,550,276 
Net assets
1,532,019 
1,592,252 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
1,532,017 
1,592,250 
Shareholders' funds
1,532,019 
1,592,252 
For the year ending 31 May 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 February 2025 and were signed on its behalf by
Mr B Hodgkiss Director Company Registration No. 04779712
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B Hodgkiss Constructions Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
B Hodgkiss Constructions Limited is a private company, limited by shares, registered in England and Wales, registration number 04779712. The registered office is Pursers Orchard, Upton Road, Callow End, Worcester, Worcestershire, WR2 4TY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
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B Hodgkiss Constructions Limited Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
- 
57,844 
57,844 
Additions
20,791 
- 
20,791 
Disposals
- 
(6,500)
(6,500)
At 31 May 2024
20,791 
51,344 
72,135 
Depreciation
At 1 June 2023
- 
15,868 
15,868 
Charge for the year
4,158 
7,095 
11,253 
At 31 May 2024
4,158 
22,963 
27,121 
Net book value
At 31 May 2024
16,633 
28,381 
45,014 
At 31 May 2023
- 
41,976 
41,976 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
3,054 
13,354 
Trade debtors
7,822 
7,822 
10,876 
21,176 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
9,239 
38,852 
Taxes and social security
- 
30,157 
Other creditors
3,684 
- 
Loans from directors
395 
6 
Accruals
1,100 
1,500 
14,418 
70,515 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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