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REGISTERED NUMBER: 05619911 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

HEYES CIVILS & CONSTRUCTION LIMITED

HEYES CIVILS & CONSTRUCTION LIMITED (REGISTERED NUMBER: 05619911)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


HEYES CIVILS & CONSTRUCTION LIMITED

COMPANY INFORMATION
for the Year Ended 30 November 2024







DIRECTORS: M R Heyes
Mrs J Heyes





SECRETARY: M R Heyes





REGISTERED OFFICE: Stanley House
28 Stanley Street
Ormskirk
Lancashire
L39 2DH





REGISTERED NUMBER: 05619911 (England and Wales)





ACCOUNTANTS: Fairhurst Accountants Ltd
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

HEYES CIVILS & CONSTRUCTION LIMITED (REGISTERED NUMBER: 05619911)

STATEMENT OF FINANCIAL POSITION
30 November 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 130,259 166,482

CURRENT ASSETS
Stocks 153,342 153,342
Debtors 5 1,582 1,260
Cash at bank 896 5,587
155,820 160,189
CREDITORS
Amounts falling due within one year 6 369,743 358,341
NET CURRENT LIABILITIES (213,923 ) (198,152 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(83,664

)

(31,670

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (83,764 ) (31,770 )
SHAREHOLDERS' FUNDS (83,664 ) (31,670 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2025 and were signed on its behalf by:



M R Heyes - Director


HEYES CIVILS & CONSTRUCTION LIMITED (REGISTERED NUMBER: 05619911)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Heyes Civils & Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. the financial statements have been prepared under the historical cost convention.

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 principal accounting policies adopted in the preparation of the financial statements are set out below.

The company is dependent on the support of the directors. At the balance sheet date £296,713 (2023: £306,364) was due to the directors. The directors have indicated that repayment of this amount will not be demanded until such time that the company's profitability and liquidity has improved. On this basis the directors' feel it is appropriate to continue to prepare the accounts on a going concern basis.

Turnover
Turnover represents the value of construction work undertaken on behalf of customers in the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
The following assets and liabilities are classified as financial instruments; trade debtors, Directors' loan accounts, trade creditors and accruals.

Financial instruments that are payable or receivable within one year, typically trade debtors, Directors' loan accounts, trade creditors and accruals and are measured initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


HEYES CIVILS & CONSTRUCTION LIMITED (REGISTERED NUMBER: 05619911)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 December 2023 149,220 87,653 236,873
Additions 6,018 10,588 16,606
Disposals - (18,848 ) (18,848 )
At 30 November 2024 155,238 79,393 234,631
DEPRECIATION
At 1 December 2023 51,651 18,740 70,391
Charge for year 20,058 15,577 35,635
Eliminated on disposal - (1,654 ) (1,654 )
At 30 November 2024 71,709 32,663 104,372
NET BOOK VALUE
At 30 November 2024 83,529 46,730 130,259
At 30 November 2023 97,569 68,913 166,482

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,582 1,260

HEYES CIVILS & CONSTRUCTION LIMITED (REGISTERED NUMBER: 05619911)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 312 -
Taxation and social security - 209
Other creditors 369,431 358,132
369,743 358,341

7. RELATED PARTY DISCLOSURES

Included in Other Creditors is £71,332 (2023:£50,682) owed by the company to The Aesthetics and Health Company Limited, a company registered in England and Wales, in which M Heyes is both a director and shareholder.