REGISTERED NUMBER: SC290502 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

B & K Hume Groundworks Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Robert Hume

Paul Hume

Kenneth Hume

REGISTERED OFFICE:

Willowbank Todholes

Greenlaw

Duns

Berwickshire

TD10 6XD

REGISTERED NUMBER:

SC290502 (Scotland)

ACCOUNTANTS:

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

FIXED ASSETS

Tangible assets

4

507,121

512,228

CURRENT ASSETS

Stocks

54,896

61,052

Debtors

5

106,278

132,672

Cash at bank

265,352

159,619

426,526

353,343

CREDITORS

Amounts falling due within one year

6

261,703

179,749

NET CURRENT ASSETS

164,823

173,594

TOTAL ASSETS LESS CURRENT LIABILITIES

671,944

685,822

CREDITORS

Amounts falling due after more than one year

7

(17,973

)

(42,755

)

PROVISIONS FOR LIABILITIES

(96,000

)

(97,000

)

NET ASSETS

557,971

546,067

CAPITAL AND RESERVES

Called up share capital

2,006

2,006

Retained earnings

555,965

544,061

557,971

546,067

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 18 May 2026 and were signed on its behalf by:

Robert Hume - Director

Paul Hume - Director

Kenneth Hume - Director

1.	STATUTORY INFORMATION

B & K Hume Groundworks Limited is a private company, limited by shares , registered in Scotland. 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 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

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks & work in progress

Stocks are stated at the lower of cost and estimated selling price, less costs to complete and sell. Cost comprises of 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.

Construction contracts

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion and the contract activity at the reporting date. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably, and its receipt is considered probable.

When it is probable that total contract costs will exceed total contract turnover, the expected loss is recognised as an expense immediately.

Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred.

The percentage completion method is used to determine the appropriate amount to recognise in a given period. The stage of completion is measured by the proportion of contract costs incurred for work performed to date compared to the estimated total contract costs. Costs incurred in the year in connection with future activity on a contract are excluded from contract costs in determining the stage of completion. These costs are presented as stocks, prepayments or other assets depending upon their nature, and providing it is probable they will be recovered.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 15 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

122,571

587,445

710,016

Additions

-

160,081

160,081

Disposals

-

(128,500

)

(128,500

)

At 30 September 2025

122,571

619,026

741,597

DEPRECIATION

At 1 October 2024

-

197,788

197,788

Charge for year

-

109,941

109,941

Eliminated on disposal

-

(73,253

)

(73,253

)

At 30 September 2025

-

234,476

234,476

NET BOOK VALUE

At 30 September 2025

122,571

384,550

507,121

At 30 September 2024

122,571

389,657

512,228

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

Plant and

machinery

etc

£

COST

At 1 October 2024

193,150

Additions

119,690

Disposals

(90,650

)

At 30 September 2025

222,190

DEPRECIATION

At 1 October 2024

31,546

Charge for year

46,529

Eliminated on disposal

(40,893

)

At 30 September 2025

37,182

NET BOOK VALUE

At 30 September 2025

185,008

At 30 September 2024

161,604

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Trade debtors

18,054

114,493

Other debtors

88,224

18,179

106,278

132,672

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Bank loans and overdrafts

10,506

10,003

Hire purchase contracts

54,818

49,100

Trade creditors

68,375

30,617

Taxation and social security

55,220

49,053

Other creditors

72,784

40,976

261,703

179,749

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/9/25

30/9/24

£

£

Bank loans

-

10,757

Hire purchase contracts

17,973

31,998

17,973

42,755

8.	SECURED DEBTS

The following secured debts are included within creditors:

30/9/25

30/9/24

£

£

Bank loans

10,506

20,760

The Royal Bank of Scotland plc has security and a floating charge over all property and assets of the company.