2024-05-012025-04-302025-04-30false04411734HANDY CONCRETE [CUMBRIA] 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HANDY CONCRETE [CUMBRIA] LIMITED

Registered Number
04411734
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

HANDY CONCRETE [CUMBRIA] LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors

TURNBULL, Brian
TURNBULL, Sherie

Company Secretary

ELLIOTT, Debra

Registered Address

136 Gray Street
Workington
Cumbria
CA14 2LU

Registered Number

04411734 (England and Wales)
HANDY CONCRETE [CUMBRIA] LIMITED
Statement of Financial Position
30 April 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets31,683,9351,718,836
1,683,9351,718,836
Current assets
Stocks4105,90589,648
Debtors51,081,9101,154,849
Cash at bank and on hand770,625614,981
1,958,4401,859,478
Creditors amounts falling due within one year6(1,450,664)(1,259,519)
Net current assets (liabilities)507,776599,959
Total assets less current liabilities2,191,7112,318,795
Creditors amounts falling due after one year7(479,432)(581,135)
Provisions for liabilities10(356,803)(309,530)
Net assets1,355,4761,428,130
Capital and reserves
Called up share capital20,00020,000
Profit and loss account1,335,4761,408,130
Shareholders' funds1,355,4761,428,130
The financial statements were approved and authorised for issue by the Board of Directors on 1 July 2025, and are signed on its behalf by:
TURNBULL, Brian
Director
Registered Company No. 04411734
HANDY CONCRETE [CUMBRIA] LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20252024
Average number of employees during the year2626
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Total

££££
Cost or valuation
At 01 May 24502,165932,4322,315,2153,749,812
Additions114,07325,504194,621334,198
Disposals-(5,800)(41,562)(47,362)
At 30 April 25616,238952,1362,468,2744,036,648
Depreciation and impairment
At 01 May 2470,559756,2321,204,1852,030,976
Charge for year58,73940,135259,114357,988
On disposals-(4,776)(31,475)(36,251)
At 30 April 25129,298791,5911,431,8242,352,713
Net book value
At 30 April 25486,940160,5451,036,4501,683,935
At 30 April 24431,606176,2001,111,0301,718,836
4.Stocks

2025

2024

££
Work in progress14,4052,148
Finished goods91,50087,500
Total105,90589,648
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables947,3361,023,560
Other debtors121,489118,111
Prepayments and accrued income13,08513,178
Total1,081,9101,154,849
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,004,093970,476
Taxation and social security175,30927,133
Finance lease and HP contracts221,631213,782
Other creditors2,1082,019
Accrued liabilities and deferred income47,52346,109
Total1,450,6641,259,519
Hire Purchase contracts amounting to £701,063 (2024 - £794,917) are included within other creditors.
7.Creditors: amounts due after one year

2025

2024

££
Other creditors479,432581,135
Total479,432581,135
8.Secured creditors
Hire purchase creditors are secured by the asset to which they relate.
9.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts479,432581,135
10.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)356,803309,530
Total356,803309,530