C J Harpur & Sons Civil Engineering Ltd

Registered number

04379338

Unaudited Filleted Accounts

31 March 2026

C J Harpur & Sons Civil Engineering Ltd
Registered number:		04379338
Balance Sheet
as at 31 March 2026

Notes			2026			2024
£				£
Fixed assets
Tangible assets	3		278,882			431,708

Current assets
Debtors	4	11,591			-
Cash at bank and in hand		86,758			75,106
		98,349			75,106

Creditors: amounts falling due within one year	5	(95,689)			(68,769)

Net current assets			2,660			6,337

Total assets less current liabilities			281,542			438,045

Creditors: amounts falling due after more than one year	6		(18,928)			(49,765)

Provisions for liabilities			(35,024)			(51,123)


Net assets			227,590			337,157

Capital and reserves
Called up share capital			105			105
Profit and loss account			227,485			337,052

Shareholders' funds			227,590			337,157

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 members have 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.




Cornelius Joseph Harpur
Director
Approved by the board on 24 April 2026

C J Harpur & Sons Civil Engineering Ltd
Notes to the Accounts
for the period from 1 October 2024 to 31 March 2026


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			12.5% Straight line
	Fixtures, fittings, tools and equipment			20% Straight Line
	Motor Vehicles			20% Straight Line

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2024
Number							Number

	Average number of persons employed by the company					5		6


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 October 2024	162,641		630,135		100,161		892,937
	Disposals	-		(141,500)		-		(141,500)
	At 31 March 2026	162,641		488,635		100,161		751,437

	Depreciation
	At 1 October 2024	-		392,398		68,831		461,229
	Charge for the period	-		82,200		22,626		104,826
	On disposals	-		(93,500)		-		(93,500)
	At 31 March 2026	-		381,098		91,457		472,555

	Net book value
	At 31 March 2026	162,641		107,537		8,704		278,882
	At 30 September 2024	162,641		237,737		31,330		431,708


4	Debtors					2026		2024
£							£

	Trade debtors					11,591		-


5	Creditors: amounts falling due within one year					2026		2024
£							£

	Bank loans and overdrafts					2,500		10,000
	Obligations under finance lease and hire purchase contracts					13,899		23,358
	Trade creditors					2,828		35,278
	Taxation and social security costs					75,185		(978)
	Other creditors					1,277		1,111
						95,689		68,769


6	Creditors: amounts falling due after one year					2026		2024
£							£

	Bank loans					-		7,500
	Obligations under finance lease and hire purchase contracts					18,928		42,265
						18,928		49,765


7	Controlling party

	At the Balance Sheet date, Mr Cornelius Harpur is the controlling party, by virtue of his shareholding.


8	Other information

	C J Harpur & Sons Civil Engineering Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Telford Road
	Thornton Industrial Estate
	Ellesmere Port
	Cheshire
	CH65 5EU