Company Registration No. 12206058 (England and Wales)
PJ Hannay Builders Limited
Unaudited accounts
for the year ended 30 September 2024
PJ Hannay Builders Limited
Unaudited accounts
Contents
PJ Hannay Builders Limited
Company Information
for the year ended 30 September 2024
Directors
P J Hannay
J S Hannay
Company Number
12206058 (England and Wales)
Registered Office
32 Southern Crescent
Bramhall
Stockport
SK7 3AH
Accountants
Taylor Consultancy, Chartered Certified Accountants
Primary House
Spring Gardens
Macclesfield
Cheshire
SK10 2DX
PJ Hannay Builders Limited
Statement of financial position
as at 30 September 2024
Tangible assets
6,783
8,633
Cash at bank and in hand
28,142
30,058
Creditors: amounts falling due within one year
(46,266)
(31,815)
Net current (liabilities)/assets
(5,130)
11,399
Total assets less current liabilities
1,653
20,032
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
1,446
19,733
Shareholders' funds
1,546
19,833
For the year ending 30 September 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 9 June 2025 and were signed on its behalf by
P J Hannay
Director
Company Registration No. 12206058
PJ Hannay Builders Limited
Notes to the Accounts
for the year ended 30 September 2024
PJ Hannay Builders Limited is a private company, limited by shares, registered in England and Wales, registration number 12206058. The registered office is 32 Southern Crescent, Bramhall, Stockport, SK7 3AH.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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% per annum on a reducing balance basis.
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.
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.
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.
PJ Hannay Builders Limited
Notes to the Accounts
for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery
At 30 September 2024
9,250
At 30 September 2024
2,467
At 30 September 2024
6,783
At 30 September 2023
8,633
Amounts falling due within one year
Accrued income and prepayments
10,760
10,980
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Creditors: amounts falling due within one year
2024
2023
Trade creditors
1,935
1,942
Amounts owed to group undertakings and other participating interests
24,750
12,750
Taxes and social security
8,548
4,429
Loans from directors
7,650
9,805
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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Transactions with related parties
Mr P Hannay & Mrs J Hannay are the directors and shareholders in both Charm Homes Limited and P J Hannay Builders Limited.
During the year Charm Homes Limited Charged P J Hannay Builders Limited a management charge of £12,000 ( 2023 - £12,750).
At the balance sheet date P J Hannay Builders Limited owed Charm Homes Limited £24,750 ( 2022 - £12,750). The loan is repayable upon demand and subject to interest at a commercial rate.
PJ Hannay Builders Limited
Notes to the Accounts
for the year ended 30 September 2024
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).