Registered number
03401602
Aberdare Construction Limited
Filleted Accounts
31 July 2025

Aberdare Construction Limited
Registered number: | 03401602
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 39,714 |  |  | 49,642
Current assets
Debtors | 4 |  | 330,508 |  |  | 505,103
Investments held as current assets | 5 |  | 47,386 |  |  | 47,386
Cash at bank and in hand |  |  | 53,296 |  |  | 3,096
|  |  | 431,190 |  |  | 555,585
Creditors: amounts falling due within one year | 6 |  | (157,960) |  |  | (258,364)
Net current assets |  |  |  | 273,230 |  |  | 297,221
Total assets less current liabilities |  |  |  | 312,944 |  |  | 346,863
Creditors: amounts falling due after more than one year | 7 |  |  | (12,741) |  |  | (29,742)
Provisions for liabilities |  |  |  | (2,696) |  |  | (3,591)
Net assets |  |  |  | 297,507 |  |  | 313,530
Capital and reserves
Called up share capital |  |  |  | 201 |  |  | 201
Profit and loss account |  |  |  | 297,306 |  |  | 313,329
Shareholder's funds |  |  |  | 297,507 |  |  | 313,530
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Jamie Evans
Director
Approved by the board on 3 March 2026

Aberdare Construction Limited
Notes to the Accounts
for the year ended 31 July 2025
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
| 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.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 4 |  | 6
3 | Tangible fixed assets
|  |  |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 August 2024 | 45,305 |  | 90,151 |  | 135,456
| At 31 July 2025 | 45,305 |  | 90,151 |  | 135,456
| Depreciation
| At 1 August 2024 | 42,285 |  | 43,529 |  | 85,814
| Charge for the year | 604 |  | 9,324 |  | 9,928
| At 31 July 2025 | 42,889 |  | 52,853 |  | 95,742
| Net book value
| At 31 July 2025 | 2,416 |  | 37,298 |  | 39,714
| At 31 July 2024 | 3,020 |  | 46,622 |  | 49,642
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 310,848 |  | 497,482
| Other debtors | 19,660 |  | 7,621
|  |  |  |  |  | 330,508 |  | 505,103
5 | Investments held as current assets | 2025 |  | 2024
£ | £
| Fair value
| Unlisted investments | 47,386 |  | 47,386
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 9,933 |  | 11,000
| Obligations under finance lease and hire purchase contracts | 16,989 |  | 12,747
| Directors loan account | 3,319 |  | 3,319
| Trade creditors | 82,350 |  | 149,099
| Taxation and social security costs | 45,369 |  | 82,199
|  |  |  |  |  | 157,960 |  | 258,364
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | - |  | 8,497
| Obligations under finance lease and hire purchase contracts | 12,741 |  | 21,245
|  |  |  |  |  | 12,741 |  | 29,742
8 | Other information
| Aberdare Construction Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is:
| Office 7 Enterprise House
| Depot Road
| Aberdare
| Rhondda Cynon Taff
| CF44 8DL
9 | Ultimate parent company
| The company is a fully owned subsidiary of Milrock Holdings Limited. Director Jamie Evans owns 100% of the issued share capital of Milrock Holdings Limited and therefore controls Aberdare Construction Limited.
10 | Presentation currency
| The financial statements are presented in Sterling and rounded to the nearest £1.

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