REGISTERED NUMBER: 08940224 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

S & D Contracting (Hereford) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S N Davies

D H French

REGISTERED OFFICE:

Unit 9b

Dene Industrial Estate

Kingstone

Hereford

HR2 9NP

REGISTERED NUMBER:

08940224 (England and Wales)

ACCOUNTANTS:

R J Francis & Co

Suites 1 & 2

Marshall Business Centre

Faraday Road

Hereford

Herefordshire

HR4 9NS

FIXED ASSETS

Tangible assets

4

27,144

35,675

CURRENT ASSETS

Stocks

3,000

2,000

Debtors

5

105,971

112,766

Cash at bank

14,403

12,857

123,374

127,623

CREDITORS

Amounts falling due within one year

6

109,659

58,341

NET CURRENT ASSETS

13,715

69,282

TOTAL ASSETS LESS CURRENT LIABILITIES

40,859

104,957

CREDITORS

Amounts falling due after more than one year

7

(6,684

)

(15,881

)

PROVISIONS FOR LIABILITIES

(4,875

)

(5,652

)

NET ASSETS

29,300

83,424

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

27,300

81,424

29,300

83,424

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 29 May 2026 and were signed on its behalf by:

S N Davies - Director

D H French - Director

1.	STATUTORY INFORMATION

S & D Contracting (Hereford) Ltd 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.

Land and property leasehold

-

10% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

33% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

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

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

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Land and

property

Long

Plant and

leasehold

leasehold

machinery

£

£

£

COST

At 1 April 2024

2,022

-

77,107

Additions

-

-

375

At 31 March 2025

2,022

-

77,482

DEPRECIATION

At 1 April 2024

609

-

48,583

Charge for year

-

142

7,228

At 31 March 2025

609

142

55,811

NET BOOK VALUE

At 31 March 2025

1,413

(142

)

21,671

At 31 March 2024

1,413

-

28,524

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

1,209

38,470

2,847

121,655

Additions

-

-

-

375

At 31 March 2025

1,209

38,470

2,847

122,030

DEPRECIATION

At 1 April 2024

883

33,999

1,906

85,980

Charge for year

108

1,118

310

8,906

At 31 March 2025

991

35,117

2,216

94,886

NET BOOK VALUE

At 31 March 2025

218

3,353

631

27,144

At 31 March 2024

326

4,471

941

35,675

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

Plant and Machinery £19,300 (2023: £25,735).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

64,853

65,299

Amounts recoverable on contract

-

12,440

Other debtors

41,118

35,027

105,971

112,766

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,459

4,829

Hire purchase contracts

5,306

7,370

Trade creditors

37,711

17,718

Taxation and social security

39,065

16,457

Other creditors

12,118

11,967

109,659

58,341

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,197

6,088

Hire purchase contracts

4,487

9,793

6,684

15,881