REGISTERED NUMBER: 10934935 (England and Wales)

Financial Statements for the Year Ended 31st August 2025

for

HEMANTH CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R RATAN

SECRETARY:

REGISTERED OFFICE:

126 DEVNSHIRE ROAD

SMETHWICK

BIRMINGHAM

West Midlands

B67 7QH

REGISTERED NUMBER:

10934935 (England and Wales)

ACCOUNTANT:

A K & Co Accountants

732 Walsall Road

Great Barr

Birmingham

West Midlands

B42 1EX

FIXED ASSETS

Property, plant and equipment

4

3

686

CURRENT ASSETS

Debtors

5

1,545

1,845

Cash at bank and in hand

2,590

2,628

4,135

4,473

CREDITORS

Amounts falling due within one year

6

650

650

NET CURRENT ASSETS

3,485

3,823

TOTAL ASSETS LESS CURRENT LIABILITIES

3,488

4,509

CREDITORS

Amounts falling due after more than one year

7

10,993

20,437

NET LIABILITIES

(7,505

)

(15,928

)

RESERVES

Retained earnings

10

(7,505

)

(15,928

)

SHAREHOLDERS' FUNDS

(7,505

)

(15,928

)

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

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

The director acknowledges his 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 director and authorised for issue on 24th April 2026 and were signed by:

R RATAN - Director

1.	STATUTORY INFORMATION

HEMANTH 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

Revenue 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.

Plant and machinery 15% pa on reducing balance

Fixtures and fittings 15% pa on reducing balance

Motor vehicles 25% pa on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1st September 2024

and 31st August 2025

4,750

1,077

6,500

12,327

DEPRECIATION

At 1st September 2024

4,749

1,076

5,816

11,641

Charge for year

-

-

683

683

At 31st August 2025

4,749

1,076

6,499

12,324

NET BOOK VALUE

At 31st August 2025

1

1

1

3

At 31st August 2024

1

1

684

686

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

1,545

1,845

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Accrued expenses

650

650

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other loans (see note 8)

10,993

20,437

8.

LOANS

An analysis of the maturity of loans is given below:

31.8.25

31.8.24

£

£

Amounts falling due between one and two years:

Other loans - 1-2 years

10,993

20,437

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

1

ORDINARY SHARE CAPITAL

£1

-

-

1 ORDINARY SHARE CAPITAL share of £1 was allotted and fully paid for cash at par during the year.

10.

RESERVES

Retained

earnings

£

At 1st September 2024

(15,928

)

Profit for the year

8,423

At 31st August 2025

(7,505

)