Registered number
11696612
H A LAUSTE CONSTRUCTION AND LANDSCAPING LTD
Filleted Accounts
30 November 2024
H A LAUSTE CONSTRUCTION AND LANDSCAPING LTD
Registered number: 11696612
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 53,995 47,627
Current assets
Work in progress 8,700 2,500
Debtors 4 31,404 11,848
Cash at bank and in hand 17,820 46,369
57,924 60,717
Creditors: amounts falling due within one year 5 (68,333) (64,335)
Net current liabilities (10,409) (3,618)
Total assets less current liabilities 43,586 44,009
Creditors: amounts falling due after more than one year 6 (22,471) (16,792)
Net assets 21,115 27,217
Capital and reserves
Called up share capital 1 1
Profit and loss account 21,114 27,216
Shareholders' funds 21,115 27,217
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
H A Lauste
Director
Approved by the board on 29 August 2025
H A LAUSTE CONSTRUCTION AND LANDSCAPING LTD
Notes to the Accounts
for the year ended 30 November 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% Reducing Balance
Motor vehicles 20% Reducing Balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 December 2023 49,871 36,245 86,116
Additions 30,700 - 30,700
Disposals (22,400) - (22,400)
At 30 November 2024 58,171 36,245 94,416
Depreciation
At 1 December 2023 26,841 11,648 38,489
Charge for the year 8,165 4,919 13,084
On disposals (11,152) - (11,152)
At 30 November 2024 23,854 16,567 40,421
Net book value
At 30 November 2024 34,317 19,678 53,995
At 30 November 2023 23,030 24,597 47,627
4 Debtors 2024 2023
£ £
Trade debtors 25,824 6,755
Other debtors 5,580 5,093
31,404 11,848
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 6,500 -
Obligations under finance lease and hire purchase contracts 14,958 31,063
Trade creditors 2,810 1,870
Directors loan account 172 921
Corporation Tax 13,345 6,439
Taxation and social security costs 6,533 -
Value Added Tax (2,319) (5,733)
Other creditors 26,334 29,775
68,333 64,335
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 3,791 16,792
Obligations under finance lease and hire purchase contracts 18,680 -
22,471 16,792
7 Other information
H A LAUSTE CONSTRUCTION AND LANDSCAPING LTD is a private company limited by shares and incorporated in England.
41 Linthorpe Road
Poole
BH15 2JS
H A LAUSTE CONSTRUCTION AND LANDSCAPING LTD 11696612 false 2023-12-01 2024-11-30 2024-11-30 VT Final Accounts April 2024 H A Lauste No description of principal activity 11696612 2022-12-01 2023-11-30 11696612 core:WithinOneYear 2023-11-30 11696612 core:AfterOneYear 2023-11-30 11696612 core:ShareCapital 2023-11-30 11696612 core:RetainedEarningsAccumulatedLosses 2023-11-30 11696612 2023-12-01 2024-11-30 11696612 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11696612 bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11696612 bus:Director40 2023-12-01 2024-11-30 11696612 1 2023-12-01 2024-11-30 11696612 2 2023-12-01 2024-11-30 11696612 core:PlantMachinery 2023-12-01 2024-11-30 11696612 core:Vehicles 2023-12-01 2024-11-30 11696612 countries:England 2023-12-01 2024-11-30 11696612 bus:FRS102 2023-12-01 2024-11-30 11696612 bus:FilletedAccounts 2023-12-01 2024-11-30 11696612 2024-11-30 11696612 core:WithinOneYear 2024-11-30 11696612 core:AfterOneYear 2024-11-30 11696612 core:ShareCapital 2024-11-30 11696612 core:RetainedEarningsAccumulatedLosses 2024-11-30 11696612 core:PlantMachinery 2024-11-30 11696612 core:Vehicles 2024-11-30 11696612 2023-11-30 11696612 core:PlantMachinery 2023-11-30 11696612 core:Vehicles 2023-11-30 iso4217:GBP xbrli:pure