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REGISTERED NUMBER: 04084596 (England and Wales)


Highway Construction Services Ltd

Unaudited Financial Statements

for the Period 1 December 2024 to 31 March 2025






Highway Construction Services Ltd (Registered number: 04084596)






Contents of the Financial Statements
for the Period 1 December 2024 to 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Highway Construction Services Ltd

Company Information
for the Period 1 December 2024 to 31 March 2025







DIRECTORS: B Robinson FRICS



REGISTERED OFFICE: c/o Addison & Co
Ebor House
91 Galgate
Barnard Castle
Co. Durham
DL12 8ES



REGISTERED NUMBER: 04084596 (England and Wales)



ACCOUNTANTS: Addison & Co
Ebor House
91 Galgate
Barnard Castle
Co Durham
DL12 8ES



BANKERS: Barclays
Barclays Bank plc
Leicester
Leicestershire
LE87 2BB

Highway Construction Services Ltd (Registered number: 04084596)

Balance Sheet
31 March 2025

31.3.25 30.11.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - 58,122

CURRENT ASSETS
Stocks - 1,100
Debtors 5 17,350 81,113
Cash at bank and in hand 112,485 154,112
129,835 236,325
CREDITORS
Amounts falling due within one year 6 117,406 84,271
NET CURRENT ASSETS 12,429 152,054
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,429

210,176

PROVISIONS FOR LIABILITIES - 13,069
NET ASSETS 12,429 197,107

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 7 2,429 187,107
SHAREHOLDERS' FUNDS 12,429 197,107

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 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.

Highway Construction Services Ltd (Registered number: 04084596)

Balance Sheet - continued
31 March 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2025 and were signed on its behalf by:





B Robinson FRICS - Director


Highway Construction Services Ltd (Registered number: 04084596)

Notes to the Financial Statements
for the Period 1 December 2024 to 31 March 2025

1. STATUTORY INFORMATION

Highway Construction Services Ltd 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 3 (2024 - 13 ) .

Highway Construction Services Ltd (Registered number: 04084596)

Notes to the Financial Statements - continued
for the Period 1 December 2024 to 31 March 2025

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2024 201,931 90,610 8,720 301,261
Disposals (201,931 ) (90,610 ) (8,720 ) (301,261 )
At 31 March 2025 - - - -
DEPRECIATION
At 1 December 2024 157,797 76,622 8,720 243,139
Eliminated on disposal (157,797 ) (76,622 ) (8,720 ) (243,139 )
At 31 March 2025 - - - -
NET BOOK VALUE
At 31 March 2025 - - - -
At 30 November 2024 44,134 13,988 - 58,122

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 30.11.24
£    £   
Trade debtors - 74,169
Tax 15,607 -
Prepayments 1,743 6,944
17,350 81,113

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 30.11.24
£    £   
Trade creditors 431 35,305
Amounts owed to group undertakings 90,000 -
Corporation tax 6,946 8,196
Social security and other taxes 3,028 7,401
VAT 13,341 18,177
Accruals & other creditors 3,660 15,192
117,406 84,271

Highway Construction Services Ltd (Registered number: 04084596)

Notes to the Financial Statements - continued
for the Period 1 December 2024 to 31 March 2025

7. RESERVES
Retained
earnings
£   

At 1 December 2024 187,107
Deficit for the period (94,678 )
Dividends (90,000 )
At 31 March 2025 2,429