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REGISTERED NUMBER: SC702789 (Scotland)















Abridged Financial Statements for the Year Ended 30 June 2025

for

K Howie Construction Ltd

K Howie Construction Ltd (Registered number: SC702789)






Contents of the Financial Statements
for the Year Ended 30 June 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


K Howie Construction Ltd

Company Information
for the Year Ended 30 June 2025







DIRECTORS: A I Gray
R J Howie
N A Howie





SECRETARY:





REGISTERED OFFICE: 4 Gordon Avenue
Glasgow
G44 3TR





REGISTERED NUMBER: SC702789 (Scotland)





ACCOUNTANT: Alan Carmichael C.A.
1/2
69 Clouston Street
Glasgow
G20 8QW

K Howie Construction Ltd (Registered number: SC702789)

Abridged Balance Sheet
30 June 2025

30.6.25 30.6.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 85,202 57,275

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 22,805 30,000
Cash at bank and in hand 78,170 58,334
101,975 89,334
CREDITORS
Amounts falling due within one year 66,401 85,129
NET CURRENT ASSETS 35,574 4,205
TOTAL ASSETS LESS CURRENT
LIABILITIES

120,776

61,480

CREDITORS
Amounts falling due after more than one
year

(52,880

)

(25,775

)

PROVISIONS FOR LIABILITIES (16,188 ) (13,069 )
NET ASSETS 51,708 22,636

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 51,705 22,633
SHAREHOLDERS' FUNDS 51,708 22,636

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

K Howie Construction Ltd (Registered number: SC702789)

Abridged Balance Sheet - continued
30 June 2025


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 11 August 2025 and were signed on its behalf by:




A I Gray - Director N A Howie - Director




R J Howie - Director


K Howie Construction Ltd (Registered number: SC702789)

Notes to the Financial Statements
for the Year Ended 30 June 2025

1. STATUTORY INFORMATION

K Howie Construction Ltd is a private company, limited by shares , registered in Scotland. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

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

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

K Howie Construction Ltd (Registered number: SC702789)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

2. ACCOUNTING POLICIES - continued

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 5 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2024 75,310
Additions 50,302
Disposals (25,458 )
At 30 June 2025 100,154
DEPRECIATION
At 1 July 2024 18,035
Charge for year 11,634
Eliminated on disposal (14,717 )
At 30 June 2025 14,952
NET BOOK VALUE
At 30 June 2025 85,202
At 30 June 2024 57,275

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 July 2024 44,112
Additions 50,302
At 30 June 2025 94,414
DEPRECIATION
Charge for year 11,028
At 30 June 2025 11,028
NET BOOK VALUE
At 30 June 2025 83,386
At 30 June 2024 44,112