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Company Registration No. 11780988 (England and Wales)
Adam & Hayley Contractors Ltd Unaudited accounts for the year ended 31 January 2025
Adam & Hayley Contractors Ltd Unaudited accounts Contents
Page
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Adam & Hayley Contractors Ltd Company Information for the year ended 31 January 2025
Directors
Adam Buggs Hayley Melrose
Company Number
11780988 (England and Wales)
Registered Office
8 Ash Crescent Hersden Canterbury CT3 4HU United Kingdom
Accountants
Austin, Taylor Limited 16 Dover Street Canterbury Kent CT1 3HD
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Adam & Hayley Contractors Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,473 
45,178 
Current assets
Inventories
- 
13,803 
Debtors
1,199,229 
651,442 
Cash at bank and in hand
389,637 
386,699 
1,588,866 
1,051,944 
Creditors: amounts falling due within one year
(229,529)
(234,109)
Net current assets
1,359,337 
817,835 
Total assets less current liabilities
1,381,810 
863,013 
Creditors: amounts falling due after more than one year
(3,519)
(12,091)
Provisions for liabilities
Deferred tax
(5,592)
(11,295)
Net assets
1,372,699 
839,627 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
1,372,697 
839,625 
Shareholders' funds
1,372,699 
839,627 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by
Hayley Melrose Director Company Registration No. 11780988
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Adam & Hayley Contractors Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Adam & Hayley Contractors Ltd is a private company, limited by shares, registered in England and Wales, registration number 11780988. The registered office is 8 Ash Crescent, Hersden, Canterbury, CT3 4HU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% On Cost
Motor vehicles
25% On Cost
Fixtures & fittings
25% On Cost
Computer equipment
25% On Cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Adam & Hayley Contractors Ltd Notes to the Accounts for the year ended 31 January 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2024
103,981 
37,805 
1,744 
2,308 
145,838 
At 31 January 2025
103,981 
37,805 
1,744 
2,308 
145,838 
Depreciation
At 1 February 2024
66,396 
31,227 
1,605 
1,432 
100,660 
Charge for the year
15,527 
6,578 
139 
461 
22,705 
At 31 January 2025
81,923 
37,805 
1,744 
1,893 
123,365 
Net book value
At 31 January 2025
22,058 
- 
- 
415 
22,473 
At 31 January 2024
37,585 
6,578 
139 
876 
45,178 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,267 
27,328 
Trade debtors
18,809 
- 
Accrued income and prepayments
- 
1,645 
Other debtors
1,179,153 
622,469 
1,199,229 
651,442 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
8,572 
8,572 
Obligations under finance leases and hire purchase contracts
- 
6,776 
Trade creditors
3,838 
6,298 
Taxes and social security
214,912 
212,254 
Loans from directors
2,207 
209 
229,529 
234,109 
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Adam & Hayley Contractors Ltd Notes to the Accounts for the year ended 31 January 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,519 
12,091 
8
Transactions with related parties
At the year end Melrose Contractors Ltd owed the company £870,983 (2024: £467,542). The balance is repayable on demand and interest free. The directors have a material interest in Melrose Contractors Ltd.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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