1 June 2023 false No description of principal activity Taxfiler 2024.6 03689593business:PrivateLimitedCompanyLtd2023-06-012024-05-31 036895932023-05-31 036895932023-06-012024-05-31 03689593business:AuditExemptWithAccountantsReport2023-06-012024-05-31 03689593business:FilletedAccounts2023-06-012024-05-31 036895932024-05-31 03689593business:Director12023-06-012024-05-31 03689593business:Director22023-06-012024-05-31 03689593business:Director32023-06-012024-05-31 03689593business:RegisteredOffice2023-06-012024-05-31 036895932023-05-31 03689593core:WithinOneYear2024-05-31 03689593core:WithinOneYear2023-05-31 03689593core:AfterOneYear2024-05-31 03689593core:AfterOneYear2023-05-31 03689593core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 03689593core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 03689593core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 03689593core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 03689593core:PreviouslyStatedAmount2024-05-31 03689593core:PreviouslyStatedAmount2023-05-31 03689593business:SmallEntities2023-06-012024-05-31 03689593countries:EnglandWales2023-06-012024-05-31 03689593core:PlantMachinery2023-06-012024-05-31 03689593core:MotorVehicles2023-06-012024-05-31 03689593core:FurnitureFittings2023-06-012024-05-31 03689593core:ComputerEquipment2023-06-012024-05-31 03689593core:PlantMachinery2023-05-31 03689593core:MotorVehicles2023-05-31 03689593core:FurnitureFittings2023-05-31 03689593core:ComputerEquipment2023-05-31 03689593core:PlantMachinery2024-05-31 03689593core:MotorVehicles2024-05-31 03689593core:FurnitureFittings2024-05-31 03689593core:ComputerEquipment2024-05-31 036895932022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. 03689593 (England and Wales)
Heritage Construction & Landscaping Limited Unaudited accounts for the year ended 31 May 2024
Heritage Construction & Landscaping Limited Unaudited accounts Contents
Page
- 2 -
Heritage Construction & Landscaping Limited Company Information for the year ended 31 May 2024
Directors
Lesley Ann Mallia Paul Mallia Bradley Mallia
Company Number
03689593 (England and Wales)
Registered Office
Floats Road Roundthorn Industrial Estate Wythenshawe Manchester M23 9PL
Accountants
Stoney Philbin & Company Limited 7 High Street Chapel-en-le-Frith High Peak SK23 0HD
- 3 -
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Heritage Construction & Landscaping 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 Heritage Construction & Landscaping Limited for the year ended 31 May 2024 as set out on pages 5 - 8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Stoney Philbin & Company Limited Chartered Certified Accountants 7 High Street Chapel-en-le-Frith High Peak SK23 0HD 20 January 2025
- 4 -
Heritage Construction & Landscaping Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
139,110 
173,218 
Current assets
Inventories
90,367 
300,466 
Debtors
261,674 
305,403 
Cash at bank and in hand
109,288 
- 
461,329 
605,869 
Creditors: amounts falling due within one year
(418,578)
(350,606)
Net current assets
42,751 
255,263 
Total assets less current liabilities
181,861 
428,481 
Creditors: amounts falling due after more than one year
(58,530)
(392,045)
Provisions for liabilities
Other provisions
(1,122)
(1,122)
Net assets
122,209 
35,314 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
122,109 
35,214 
Shareholders' funds
122,209 
35,314 
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 20 January 2025 and were signed on its behalf by
Paul Mallia Director Company Registration No. 03689593
- 5 -
Heritage Construction & Landscaping Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Heritage Construction & Landscaping Limited is a private company, limited by shares, registered in England and Wales, registration number 03689593. The registered office is Floats Road, Roundthorn Industrial Estate, Wythenshawe, Manchester, M23 9PL.
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.
Presentation currency
The accounts are presented in £ sterling.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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
25% and 15% on reducing balance
Motor vehicles
15% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
33% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 6 -
Heritage Construction & Landscaping Limited Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 June 2023
125,071 
222,959 
36,819 
41,581 
426,430 
Disposals
- 
(26,770)
- 
- 
(26,770)
At 31 May 2024
125,071 
196,189 
36,819 
41,581 
399,660 
Depreciation
At 1 June 2023
89,733 
85,724 
36,174 
41,581 
253,212 
Charge for the year
5,299 
19,467 
161 
- 
24,927 
On disposals
- 
(17,589)
- 
- 
(17,589)
At 31 May 2024
95,032 
87,602 
36,335 
41,581 
260,550 
Net book value
At 31 May 2024
30,039 
108,587 
484 
- 
139,110 
At 31 May 2023
35,338 
137,235 
645 
- 
173,218 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
82,420 
125,544 
Amounts due from group undertakings etc.
166,467 
144,758 
Accrued income and prepayments
12,787 
9,789 
Other debtors
- 
25,312 
261,674 
305,403 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
103,708 
VAT
27,798 
33,468 
Obligations under finance leases and hire purchase contracts
70,707 
71,334 
Trade creditors
182,643 
176,470 
Taxes and social security
42,971 
47,719 
Other creditors
14,466 
28,259 
Loans from directors
69,493 
(120,852)
Accruals
10,500 
10,500 
418,578 
350,606 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
257,604 
Obligations under finance leases and hire purchase contracts
58,530 
134,441 
58,530 
392,045 
- 7 -
Heritage Construction & Landscaping Limited Notes to the Accounts for the year ended 31 May 2024
8
Loans to directors
The directors loan was repaid within nine months of the year end. Interest is fully charged on this loan.
9
Transactions with related parties
During the year the company loaned capital to Heritage Property & Plant Ltd, a company under common control. The balance outstanding at the year end was £144,757 (2022 - £126356).
10
Average number of employees
During the year the average number of employees was 14 (2023: 14).
- 8 -