A H Construction (Barnsley) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08236429

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		15,789		20,706

			15,789		20,706
CURRENT ASSETS
Stocks		32,745		29,912
Debtors	5	5,523		27,594
Cash at bank and in hand		150,510		16,678

		188,778		74,184
Creditors: Amounts Falling Due Within One Year	6	(68,210 )		(11,584 )

NET CURRENT ASSETS (LIABILITIES)			120,568		62,600

TOTAL ASSETS LESS CURRENT LIABILITIES			136,357		83,306

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(3,632 )		(3,934 )

NET ASSETS			132,725		79,372

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			132,724		79,371

SHAREHOLDERS' FUNDS			132,725		79,372

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A H Construction (Barnsley) Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Mr Andrew Harley

Director

15/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A H Construction (Barnsley) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08236429 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Motor Vehicles	25% reducing balance
Equipment	25% reducing balance

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

4. Tangible Assets

	Motor Vehicles	Equipment	Total
	£	£	£
Cost
As at 1 January 2024	52,552	7,674	60,226
Additions	-	347	347

As at 31 December 2024	52,552	8,021	60,573

Depreciation
As at 1 January 2024	34,793	4,727	39,520
Provided during the period	4,440	824	5,264

As at 31 December 2024	39,233	5,551	44,784

Net Book Value
As at 31 December 2024	13,319	2,470	15,789

As at 1 January 2024	17,759	2,947	20,706

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A H Construction (Barnsley) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Debtors

	2024	2023
	£	£
Due within one year
S455 Corporation tax debtor	5,523	5,523
VAT	-	5,367
Director's loan account	-	16,704

	5,523	27,594

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Corporation tax	23,285	7,119
PAYE creditor	940	900
VAT	6,293	-
Credit card	-	3,463
Accruals and deferred income	-	102
Director's loan account	37,692	-

	68,210	11,584

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2024	2023
	£	£
Other timing differences	3,632	3,934

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2024	3,934	3,934
Reversals	(302 )	(302)

Balance at 31 December 2024	3,632	3,632

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

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A H Construction (Barnsley) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr Andrew Harley	16,704	-	16,704	-	-

The above loan is unsecured, interest free and repaid during the year.

Dividends paid to directors

	2024	2023
	£	£
Mr Andrew Harley	20,000	36,000

11. Related Party Transactions

The company is controlled by Mr A Harley, director and shareholder of the company.

The balance on director's loan account of Mr A Harley at 31st December 2024 was £37,692 due from the company

( 2023 - £16,704) due to the company.

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