Company registration number 04762807 (England and Wales)
A & H HARGREAVES (ROSSENDALE) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
A & H HARGREAVES (ROSSENDALE) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
A & H HARGREAVES (ROSSENDALE) LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
47,092
55,772
Current assets
Stocks
61,000
42,315
Debtors
5
132,028
160,282
Cash at bank and in hand
3,678
-
0
196,706
202,597
Creditors: amounts falling due within one year
6
(50,613)
(82,605)
Net current assets
146,093
119,992
Total assets less current liabilities
193,185
175,764
Creditors: amounts falling due after more than one year
7
(35,199)
(44,558)
Provisions for liabilities
(8,947)
(10,596)
Net assets
149,039
120,610
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
148,939
120,510
Total equity
149,039
120,610
A & H HARGREAVES (ROSSENDALE) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 November 2025 and are signed on its behalf by:
Miss K Coaker
Director
Company registration number 04762807 (England and Wales)
A & H HARGREAVES (ROSSENDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

A & H Hargreaves (Rossendale) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Hardmanor House, New Hall Hey Road, Rawtenstall, Rossendale, BB4 6HL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The directors are not aware of any material uncertainties affecting the company, and consider that the company will have sufficient resources to continue trading for the foreseeable future. As a result, the directors have continued to adopt the going concern basis in preparing the financial statements.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

1.4
Intangible fixed assets - goodwill

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of twenty years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
10% reducing balance
Motor vehicles
25% reducing balance
1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.7
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

A & H HARGREAVES (ROSSENDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

A & H HARGREAVES (ROSSENDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
7
3
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
35,000
Amortisation and impairment
At 1 July 2024 and 30 June 2025
35,000
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
-
0
A & H HARGREAVES (ROSSENDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024 and 30 June 2025
151,589
Depreciation and impairment
At 1 July 2024
95,817
Depreciation charged in the year
8,680
At 30 June 2025
104,497
Carrying amount
At 30 June 2025
47,092
At 30 June 2024
55,772

Included within tangible fixed assets are assets held under finance leases or hire purchase contracts, as follows:

2025
2024
£
£
Motor vehicles
12,783
17,044
12,783
17,044
Depreciation charge for the year in respect of leased assets
4,261
1,596
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
13,720
58,313
Amounts owed by group undertakings
102,176
86,507
Other debtors
16,132
15,462
132,028
160,282
A & H HARGREAVES (ROSSENDALE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,556
9,413
Trade creditors
24,391
33,966
Taxation and social security
12,793
29,668
Other creditors
7,873
9,558
50,613
82,605

I ncluded within Ot her creditors are amounts due under hire purchase agreements of £3,803 (202 4: £3,118).

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
24,074
29,630
Other creditors
11,125
14,928
35,199
44,558
Creditors which fall due after five years are payable as follows:
Payable by instalments
1,852
7,408

I ncluded within o ther creditors are amounts due under hire purchase agreements of £11,125 (202 4: £14,928).

The company has granted a fixed and floating charge over its assets in favour of Allica Bank, in connection with a group borrowing facility.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
105,000
-
0
2025-06-30 2024-07-01 false false false 21 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr M Atherton Miss K Coaker 04762807 2024-07-01 2025-06-30 04762807 2025-06-30 04762807 2024-06-30 04762807 core:OtherPropertyPlantEquipment 2025-06-30 04762807 core:OtherPropertyPlantEquipment 2024-06-30 04762807 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 04762807 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 04762807 core:CurrentFinancialInstruments 2025-06-30 04762807 core:CurrentFinancialInstruments 2024-06-30 04762807 core:Non-currentFinancialInstruments 2025-06-30 04762807 core:Non-currentFinancialInstruments 2024-06-30 04762807 core:ShareCapital 2025-06-30 04762807 core:ShareCapital 2024-06-30 04762807 core:RetainedEarningsAccumulatedLosses 2025-06-30 04762807 core:RetainedEarningsAccumulatedLosses 2024-06-30 04762807 core:ShareCapitalOrdinaryShareClass1 2025-06-30 04762807 core:ShareCapitalOrdinaryShareClass1 2024-06-30 04762807 bus:Director2 2024-07-01 2025-06-30 04762807 core:PlantMachinery 2024-07-01 2025-06-30 04762807 core:MotorVehicles 2024-07-01 2025-06-30 04762807 2023-07-01 2024-06-30 04762807 core:NetGoodwill 2024-06-30 04762807 core:NetGoodwill 2025-06-30 04762807 core:NetGoodwill 2024-06-30 04762807 core:OtherPropertyPlantEquipment 2024-06-30 04762807 core:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 04762807 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 04762807 bus:OrdinaryShareClass1 2025-06-30 04762807 bus:OrdinaryShareClass1 2024-06-30 04762807 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04762807 bus:FRS102 2024-07-01 2025-06-30 04762807 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 04762807 bus:Director1 2024-07-01 2025-06-30 04762807 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04762807 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP