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Registered number: 01433926










T. J. HAZELL (ENGINEERING CONSULTANTS) LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
T. J. HAZELL (ENGINEERING CONSULTANTS) LIMITED
REGISTERED NUMBER: 01433926

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Tangible assets
 7 
9,201
16,023

  
9,201
16,023

CURRENT ASSETS
  

Stocks
 8 
-
319

Debtors: amounts falling due within one year
 9 
546,429
596,809

Cash at bank and in hand
  
90,405
152,493

  
636,834
749,621

Creditors: amounts falling due within one year
 10 
(25,477)
(44,718)

NET CURRENT ASSETS
  
 
 
611,357
 
 
704,903

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(1,056)
-

  
 
 
(1,056)
 
 
-

NET ASSETS
  
619,502
720,926


CAPITAL AND RESERVES
  

Called up share capital 
  
71
71

Other reserves
  
29
29

Profit and loss account
  
619,402
720,826

  
619,502
720,926


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 May 2025.




S J Anderson
Director
Page 1

 
T. J. HAZELL (ENGINEERING CONSULTANTS) LIMITED
REGISTERED NUMBER: 01433926
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024


The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
T. J. HAZELL (ENGINEERING CONSULTANTS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


GENERAL INFORMATION

T J Hazell (Engineering Consultants) Limited is a private company, limited by shares, incorporated in England and Wales. Its registered office is 
Wolviston House
5 Falcon Court
Preston Farm Industrial Estate
Stockton on Tees
TS18 3TS

2.ACCOUNTING POLICIES

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Going concern

The director, having prepared forecasts and having made due and careful enquiry is of the opinion that the company has adequate working capital to execute its operations for the next 12 months. The director, therefore, has made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result the director has continued to adopt the going concern basis of accounting in preparing the annual financial statements.

  
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts and value added tax.
The following criteria must also be met before revenue is recognised: Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
• The amount of revenue can be measured reliably
• It is probable that the company will receive the consideration due under the contract
• The stage of completion of the contract at the end of the reporting period can be measured reliably
• Costs incurred and the costs to complete the contract can be measured reliably

Page 3

 
T. J. HAZELL (ENGINEERING CONSULTANTS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.ACCOUNTING POLICIES (CONTINUED)

  
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Intangible assets are amortised over 3 years on a straight line basis. 

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures & fittings
-
4 - 5 years straight line
Office equipment
-
4 - 5 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

  
2.6

Long term work in progress

Profit on long term contracts is taken as the work is carried out if the final outcome can be assessed with reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of work carried out at the year end by recording turnover and related costs as a contract activity advances. Turnover is calculated as that proportion of total contract value which costs incurred to date bear to total expected costs for that contract. Profits can vary as a contract progresses. Full provision is made for losses on all contracts in the year in which they are first foreseen.

Page 4

 
T. J. HAZELL (ENGINEERING CONSULTANTS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

3.



JUDGEMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Key source of estimation uncertainty:
Accounting estimates and assumptions are made concerning the future and by their nature, will rarely equal the related actual outcome. The key assumption and source of estimation uncertainty that has a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year is as follows:
Long term contracts
The director accounts for long term contracts using the stage of completion method as the contract progresses. This method requires judgement which is based on her knowledge and experience, to accurately estimate the extent of progress towards contract completion and may involve estimates of total contract costs to completion, total revenues, contract risks and other judgements.
 


4.


AUDITORS' REMUNERATION

During the year, the company obtained the following services from the company's auditors:


2024
2023
£
£

Fees payable to the company's auditors for the audit of the company's financial statements
4,255
4,050

The company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent company.


5.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 6 (2023 - 15).

Page 5

 
T. J. HAZELL (ENGINEERING CONSULTANTS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


INTANGIBLE ASSETS




Computer software

£



Cost


At 1 September 2023
57,300



At 31 August 2024

57,300



Amortisation


At 1 September 2023
57,300



At 31 August 2024

57,300



Net book value



At 31 August 2024
-



At 31 August 2023
-



Page 6

 
T. J. HAZELL (ENGINEERING CONSULTANTS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


TANGIBLE FIXED ASSETS





Other fixed assets

£



Cost


At 1 September 2023
117,886



At 31 August 2024

117,886



Depreciation


At 1 September 2023
101,863


Charge for the year on owned assets
6,822



At 31 August 2024

108,685



Net book value



At 31 August 2024
9,201



At 31 August 2023
16,023


8.


STOCKS

2024
2023
£
£

Work in progress
-
319

-
319


Page 7

 
T. J. HAZELL (ENGINEERING CONSULTANTS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

9.


DEBTORS

2024
2023
£
£


Trade debtors
3,999
92,629

Amounts owed by group undertakings
182,335
200,748

Other debtors
133,989
32,161

Prepayments and accrued income
10,460
20,718

Amounts recoverable on long-term contracts
215,646
219,326

Deferred taxation
-
31,227

546,429
596,809



10.


CREDITORS: Amounts falling due within one year

2024
2023
£
£

Trade creditors
8,532
8,163

Amounts owed to group undertakings
7,921
12,240

Other taxation and social security
2,715
10,834

Accruals and deferred income
6,309
13,481

25,477
44,718



11.


PENSION COMMITMENTS

The company contributes to a defined contribution pension scheme. The assets of the scheme are held separately from those of the company  in an independently administered fund. Contributions totalling £94 (2023 - £764) were payable to the fund at the balance sheet date and are included in creditors.


12.


CONTROLLING PARTY

The ultimate parent undertaking is Wolviston Group Limited (address: Wolviston House, 5 Falcon Court, Preston Farm Industrial Estate, Stockton on Tees, TS18 3TS) a company incorporated in England and Wales.
The company has taken advantage of the exemption from disclosing transactions with group companies on the grounds that the consolidated financial statements are publically available from Companies House, Crown Way, Maindy, Cardiff.

Page 8

 
T. J. HAZELL (ENGINEERING CONSULTANTS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

13.


AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 31 August 2024 was unqualified.

The audit report was signed on 20 May 2025 by Heather O'Driscoll FCA (senior statutory auditor) on behalf of Waltons Business Advisers Limited.

 
Page 9