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REGISTERED NUMBER: 04835948 (England and Wales)















HCT CONSTRUCTION CONSULTANTS LTD.

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024






HCT CONSTRUCTION CONSULTANTS LTD. (REGISTERED NUMBER: 04835948)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HCT CONSTRUCTION CONSULTANTS LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: T P Cartwright
J A Timmins
W Humphries





SECRETARY: J A Timmins





REGISTERED OFFICE: Mercury House
The Courtyard
Roman Way
Coleshill
Warwickshire
B46 1HQ





REGISTERED NUMBER: 04835948 (England and Wales)





ACCOUNTANTS: Sephton & Company LLP
Chartered Certified Accountants
Marston House
5 Elmdon Lane
Marston Green
Solihull
West Midlands
B37 7DL

HCT CONSTRUCTION CONSULTANTS LTD. (REGISTERED NUMBER: 04835948)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,575 14,850

CURRENT ASSETS
Debtors 5 518,314 388,112
Cash at bank and in hand 289,163 268,136
807,477 656,248
CREDITORS
Amounts falling due within one year 6 644,502 437,110
NET CURRENT ASSETS 162,975 219,138
TOTAL ASSETS LESS CURRENT
LIABILITIES

177,550

233,988

CREDITORS
Amounts falling due after more than one
year

7

(50,752

)

(115,535

)

PROVISIONS FOR LIABILITIES (1,778 ) (1,778 )
NET ASSETS 125,020 116,675

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 124,820 116,475
SHAREHOLDERS' FUNDS 125,020 116,675

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

HCT CONSTRUCTION CONSULTANTS LTD. (REGISTERED NUMBER: 04835948)

BALANCE SHEET - continued
31 JULY 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:





J A Timmins - Director


HCT CONSTRUCTION CONSULTANTS LTD. (REGISTERED NUMBER: 04835948)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

HCT Construction Consultants Ltd. 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.
Short leasehold - straight line over the life of the lease
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

HCT CONSTRUCTION CONSULTANTS LTD. (REGISTERED NUMBER: 04835948)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


2. ACCOUNTING POLICIES - continued

Government grants
Grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 15 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023 8,697 129,672 138,369
Additions - 4,802 4,802
Disposals - (94,141 ) (94,141 )
At 31 July 2024 8,697 40,333 49,030
DEPRECIATION
At 1 August 2023 3,610 119,909 123,519
Charge for year 434 4,644 5,078
Eliminated on disposal - (94,142 ) (94,142 )
At 31 July 2024 4,044 30,411 34,455
NET BOOK VALUE
At 31 July 2024 4,653 9,922 14,575
At 31 July 2023 5,087 9,763 14,850

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 461,811 338,288
Other debtors 56,503 49,824
518,314 388,112

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 502,988 321,365
Taxation and social security 60,358 46,461
Other creditors 81,156 69,284
644,502 437,110

HCT CONSTRUCTION CONSULTANTS LTD. (REGISTERED NUMBER: 04835948)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 50,752 115,535

8. OTHER FINANCIAL COMMITMENTS

As at the balance sheet date there were future financial commitments in respect of non-cancellable operating leases amounting to £51,084 (2023 £70,427)