REGISTERED NUMBER: 05533758 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

HUCK CONSTRUCTION LIMITED

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A D Huck

Mr J D Huck

REGISTERED OFFICE:

Granary Barn

Dry Bread Lane

Out Rawcliffe

Preston

Lancashire

PR3 6TD

REGISTERED NUMBER:

05533758 (England and Wales)

ACCOUNTANTS:

Miller Roskell Limited

Chartered Certified Accountants

17 Victoria Road East

Thornton Cleveleys

Lancashire

FY5 5HT

FIXED ASSETS

Tangible assets

4

1,108,137

971,579

CURRENT ASSETS

Stocks

86,890

19,388

Debtors

504,558

618,984

Cash at bank and in hand

2,674,297

2,530,673

3,265,745

3,169,045

CREDITORS

Amounts falling due within one year

862,461

856,958

NET CURRENT ASSETS

2,403,284

2,312,087

TOTAL ASSETS LESS CURRENT LIABILITIES

3,511,421

3,283,666

CREDITORS

Amounts falling due after more than one year

(1,772

)

(12,234

)

PROVISIONS FOR LIABILITIES

(33,397

)

(38,911

)

NET ASSETS

3,476,252

3,232,521

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,476,152

3,232,421

SHAREHOLDERS' FUNDS

3,476,252

3,232,521

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by:

Mr A D Huck - Director

1.	STATUTORY INFORMATION

Huck Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

1,223,968

Additions

275,160

Disposals

(80,000

)

At 31 August 2025

1,419,128

DEPRECIATION

At 1 September 2024

252,389

Charge for year

58,602

At 31 August 2025

310,991

NET BOOK VALUE

At 31 August 2025

1,108,137

At 31 August 2024

971,579

Included in cost of land and buildings is freehold land of £ 730,836 (2024 - £ 810,836 ) which is not depreciated.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 September 2024

and 31 August 2025

36,395

DEPRECIATION

At 1 September 2024

23,698

Charge for year

2,280

At 31 August 2025

25,978

NET BOOK VALUE

At 31 August 2025

10,417

At 31 August 2024

12,697

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mr A D Huck

Balance outstanding at start of year

-

-

Amounts advanced

100,129

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

100,129

-

Mr J D Huck

Balance outstanding at start of year

-

-

Amounts advanced

91,888

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

91,888

-

6.	RELATED PARTY DISCLOSURES

The director operated a loan account with the company. The balance owed to the director at 31 August 2025 was £(192,017) (2024 - £47,716).

7.	ULTIMATE CONTROLLING PARTY

The company is a subsidiary of Huck Group Limited. The directors own all shares in the parent company and therefore control Huck Construction Limited.