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Registered number: 07667508
Akehurst Construction Ltd
Unaudited Financial Statements
For The Year Ended 5 April 2025
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 07667508
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 5 - 100
- 100
CURRENT ASSETS
Debtors 6 121,322 310,276
Cash at bank and in hand 43,578 10,712
164,900 320,988
Creditors: Amounts Falling Due Within One Year 7 (135,533 ) (166,431 )
NET CURRENT ASSETS (LIABILITIES) 29,367 154,557
TOTAL ASSETS LESS CURRENT LIABILITIES 29,367 154,657
Creditors: Amounts Falling Due After More Than One Year 8 (23,977 ) (153,985 )
NET ASSETS 5,390 672
CAPITAL AND RESERVES
Called up share capital 9 200 200
Income Statement 5,190 472
SHAREHOLDERS' FUNDS 5,390 672
Page 1
Page 2
For the year ending 5 April 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Guy Cook
Director
27/06/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Akehurst Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07667508 . The registered office is Furnace Farm Cottage, Furnace Farm Road, Felbridge, East Grinstead, WEST SUSSEX, RH19 2PU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No depreciation
Plant & Machinery 25% straight line
Motor Vehicles 25% straight line
Computer Equipment 25% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
...CONTINUED
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2.4. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was  3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 6 April 2024 815 31,849 1,458 34,122
As at 5 April 2025 815 31,849 1,458 34,122
Depreciation
As at 6 April 2024 815 31,849 1,458 34,122
As at 5 April 2025 815 31,849 1,458 34,122
Net Book Value
As at 5 April 2025 - - - -
As at 6 April 2024 - - - -
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Page 5
5. Investments
Subsidiaries
£
Cost
As at 6 April 2024 100
Disposals (100 )
As at 5 April 2025 -
Provision
As at 6 April 2024 -
As at 5 April 2025 -
Net Book Value
As at 5 April 2025 -
As at 6 April 2024 100
During the year, the company sold its entire investment in Akehurst Properties Limited to Timothy Daniels and Guy Cook the directors of that company. The shares were sold for £6,727, representing the fair market value at the time of disposal.
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 77,402
Inter company debtors 95,174 153,053
CIS suffered debtors 19,475 70,832
VAT 1,708 8,989
Other taxes and social security 4,965 -
121,322 310,276
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 6,023 55,221
Bank loans and overdrafts - 2,830
Current portion Bounce Back Loan 5,000 5,000
Corporation tax 21,504 24,155
Other taxes and social security - 1,786
DLA - Guy Cook Cr 42,245 8,367
PLA - Donna Daniels 332 18
PLA - Charlotte Cook - 49,970
...CONTINUED
Page 5
Page 6
Tim Daniels Loan - 10,000
Golden tree loans - 5,178
Accruals and deferred income 30,097 3,083
Directors' loan accounts 332 823
Deferred income 30,000 -
135,533 166,431
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Funding Circle Loan - 124,522
Bounce Back Loan 23,977 29,463
23,977 153,985
Included within creditors is a Bounce Back Loan for £28,977 (2024: £34,463). Interest is payable monthly at 2.5% a year month until the balance will be repaid. 
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
10. Related Party Transactions
Included within debtors are the sum of £95,174 due from Akehurst Properties Limited . The directors have a controlling interest in both the companies.
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