| Hodge Construction (UK) LTD |
| Registered Number:SC209832 |
For the year ended 31 August 2025
Scotland
Unaudited Financial Statements
For the year ended 31 August 2025
Hodge Construction (UK) LTD
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Hodge Construction (UK) LTD
Statement of Financial Position
2024
2025
| Property, plant and equipment |
57,888
59,958
2
57,888
59,958
24,112
24,225
3
| Trade and other receivables |
106,193
102,978
4
22,360
| Cash and cash equivalents |
21,167
148,370
152,665
| Trade and other payables: amounts falling due within one year |
(83,529)
(81,845)
5
69,136
66,525
Net current assets
| Total assets less current liabilities |
124,413
129,094
| Trade and other payables: amounts falling due after more than one |
| year |
(22,082)
(17,519)
6
106,894
Net assets
107,012
2
2
106,892
107,010
106,894
107,012
Shareholders' funds
| For the year ended 31 August 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| 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 proper 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 Section 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 22 May 2026 and were signed by: |
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For the year ended 31 August 2025
Hodge Construction (UK) LTD
Statement of Financial Position Continued
| The notes form part of these financial statements |
2 of 5
For the year ended 31 August 2025
Hodge Construction (UK) LTD
Notes to the Financial Statements
Statutory Information
| Hodge Construction (UK) LTD is a private limited company, limited by shares, domiciled in Scotland, registration number |
| SC209832. |
Station Road
Grangemouth
FK3 8DG
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard |
| 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The |
| financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and machinery
Computer equipment
Motor vehicles
Fixtures and fittings
| No depreciation is provided on the company''s freehold properties since in the opinion of the directors the expected useful lives |
| are sufficiently long and the estimated residual values are sufficiently high that any such depreciation would be immaterial. The |
| directors undertake an annual impairment review of these properties. |
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
Hire purchase and leasing commitments
| Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis. |
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For the year ended 31 August 2025
Hodge Construction (UK) LTD
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor vehicles
207,277
1,164
49,031
95,007
14,075
48,000
48,000
95,007
49,031
1,164
207,277
14,075
| Provision for depreciation and impairment |
147,319
1,164
42,494
91,131
12,530
-
Charge for year
2,070
-
703
1,139
228
-
149,389
1,164
43,197
92,270
12,758
-
48,000
1,317
2,737
5,834
-
57,888
48,000
1,545
3,876
6,537
-
59,958
2024
2025
24,225
24,112
| 4. Trade and other receivables |
2024
2025
102,978
106,193
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
48,674
52,070
| Taxation and social security |
23,345
22,213
9,826
9,246
81,845
83,529
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For the year ended 31 August 2025
Hodge Construction (UK) LTD
Notes to the Financial Statements Continued
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
17,519
22,082
| 7. Average number of persons employed |
During the year the average number of employees was 6 (2024 : 10)
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