REGISTERED NUMBER: 00633525 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

HARTHILL DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S E Hattersley

J C Hattersley

REGISTERED OFFICE:

Mansfield Road

Aston

Sheffield

South Yorkshire

S26 5PQ

REGISTERED NUMBER:

00633525 (England and Wales)

ACCOUNTANTS:

Hodgson & Oldfield

Aizlewood's Mill

Nursery Street

Sheffield

S3 8GG

FIXED ASSETS

Tangible assets

4

1,149,177

1,209,039

CURRENT ASSETS

Stocks

187,878

193,823

Debtors

5

254,163

294,755

442,041

488,578

CREDITORS

Amounts falling due within one year

6

426,548

434,460

NET CURRENT ASSETS

15,493

54,118

TOTAL ASSETS LESS CURRENT LIABILITIES

1,164,670

1,263,157

CREDITORS

Amounts falling due after more than one year

7

(113,683

)

(97,405

)

PROVISIONS FOR LIABILITIES

(157,095

)

(186,678

)

NET ASSETS

893,892

979,074

CAPITAL AND RESERVES

Called up share capital

2,148

2,148

Capital redemption reserve

722

722

Other reserves

1,489

1,489

Retained earnings

889,533

974,715

SHAREHOLDERS' FUNDS

893,892

979,074

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.

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 28 May 2026 and were signed on its behalf by:

S E Hattersley - Director

1.	STATUTORY INFORMATION

Harthill Developments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Monetary amounts in these financial statements are rounded to the nearest £.

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 represents net invoiced sales of goods and services, excluding value added tax. Turnover is recognised when the order is completed.

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

-

5% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

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.

Freehold property

In the opinion of the directors the buildings residual value is such that it would at least equate to net book value. Therefore the depreciation to expected residual value, as required by the Companies Act 2006 and Section 1A "Small Entities" of Financial Reporting Standard 102 is not material.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Property

machinery

fittings

£

£

£

COST

At 1 September 2024

519,662

1,390,358

33,958

Additions

-

80,000

-

Disposals

-

(301,120

)

-

At 31 August 2025

519,662

1,169,238

33,958

DEPRECIATION

At 1 September 2024

-

765,818

30,251

Charge for year

-

31,179

547

Eliminated on disposal

-

(192,886

)

-

At 31 August 2025

-

604,111

30,798

NET BOOK VALUE

At 31 August 2025

519,662

565,127

3,160

At 31 August 2024

519,662

624,540

3,707

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

71,699

40,646

2,056,323

Additions

14,900

1,800

96,700

Disposals

(8,750

)

-

(309,870

)

At 31 August 2025

77,849

42,446

1,843,153

DEPRECIATION

At 1 September 2024

10,723

40,492

847,284

Charge for year

11,106

574

43,406

Eliminated on disposal

(3,828

)

-

(196,714

)

At 31 August 2025

18,001

41,066

693,976

NET BOOK VALUE

At 31 August 2025

59,848

1,380

1,149,177

At 31 August 2024

60,976

154

1,209,039

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 September 2024

72,900

71,699

144,599

Additions

80,000

14,900

94,900

Transfer to ownership

-

(8,750

)

(8,750

)

At 31 August 2025

152,900

77,849

230,749

DEPRECIATION

At 1 September 2024

3,103

10,723

13,826

Charge for year

3,489

11,106

14,595

Transfer to ownership

-

(3,828

)

(3,828

)

At 31 August 2025

6,592

18,001

24,593

NET BOOK VALUE

At 31 August 2025

146,308

59,848

206,156

At 31 August 2024

69,797

60,976

130,773

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

248,859

286,438

Other debtors

5,304

8,317

254,163

294,755

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

46,439

54,546

Hire purchase contracts

39,366

31,601

Trade creditors

100,413

110,855

Taxation and social security

51,911

41,420

Other creditors

188,419

196,038

426,548

434,460

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

8,334

Hire purchase contracts

113,584

79,622

Other creditors

99

9,449

113,683

97,405

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank overdrafts

38,105

44,546

Bank loans

8,334

18,334

Hire purchase contracts

152,950

111,223

199,389

174,103

The bank hold fixed and floating charges over the assets of the company.

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £1,500 (2024 - £1,000) were paid to the directors .

All trade activities between related companies are conducted under normal market conditions.

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.