Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 false 2025-01-01 false No description of principal activity 7 7 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC364435 2025-01-01 2025-12-31 OC364435 2024-01-01 2024-12-31 OC364435 2025-12-31 OC364435 2024-12-31 OC364435 c:MotorVehicles 2025-01-01 2025-12-31 OC364435 c:MotorVehicles 2025-12-31 OC364435 c:MotorVehicles 2024-12-31 OC364435 c:MotorVehicles c:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 OC364435 c:CurrentFinancialInstruments 2025-12-31 OC364435 c:CurrentFinancialInstruments 2024-12-31 OC364435 c:CurrentFinancialInstruments 2 2025-12-31 OC364435 c:CurrentFinancialInstruments 2 2024-12-31 OC364435 c:Non-currentFinancialInstruments 2025-12-31 OC364435 c:Non-currentFinancialInstruments 2024-12-31 OC364435 c:CurrentFinancialInstruments c:WithinOneYear 2025-12-31 OC364435 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 OC364435 c:Non-currentFinancialInstruments c:AfterOneYear 2025-12-31 OC364435 c:Non-currentFinancialInstruments c:AfterOneYear 2024-12-31 OC364435 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2025-12-31 OC364435 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2024-12-31 OC364435 e:FRS102 2025-01-01 2025-12-31 OC364435 e:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 OC364435 e:FullAccounts 2025-01-01 2025-12-31 OC364435 e:LimitedLiabilityPartnershipLLP 2025-01-01 2025-12-31 OC364435 2 2025-01-01 2025-12-31 OC364435 e:PartnerLLP3 2025-01-01 2025-12-31 OC364435 e:PartnerLLP8 2025-01-01 2025-12-31 OC364435 f:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Company Registration Number: OC364435 HACS CIVIL ENGINEERING LLP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
HACS CIVIL ENGINEERING LLP REGISTERED NUMBER: OC364435 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 123,459 |  | 150,058
|  |  | 123,459 |  | 150,058
Current assets |  |  |  |  |
Stocks | 5 | 38,199 |  | 13,511 |
Debtors: amounts falling due within one year | 6 | 879,460 |  | 980,059 |
Cash at bank and in hand |  | 261,212 |  | 423,369 |
|  | 1,178,871 |  | 1,416,939 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,151,098) |  | (1,440,608) |
Net current assets/(liabilities) |  |  | 27,773 |  | (23,669)
Total assets less current liabilities |  |  | 151,232 |  | 126,389
Creditors: amounts falling due after more than one year | 8 |  | - |  | (4,167)
Net assets |  |  | 151,232 |  | 122,222
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 10 |  | 151,232 |  | 122,222
|  |  | 151,232 |  | 122,222
Total members' interests |  |  |  |  |
Amounts due from members (included in debtors) | 6 |  | (81,433) |  | (81,433)
Loans and other debts due to members | 10 |  | 151,232 |  | 122,222
|  |  | 69,799 |  | 40,789
Page 1
HACS CIVIL ENGINEERING LLP REGISTERED NUMBER: OC364435 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime. The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements. The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime. The financial statements were approved and authorised for issue by the members and were signed on their behalf by:
................................................ A J H Du Boulay | ................................................ M R Smith
Designated member | Designated member
Date: 20 July 2026 | Date:20 July 2026
The notes on pages 3 to 8 form part of these financial statements. HACS Civil Engineering LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of changes in equity. Page 2
HACS CIVIL ENGINEERING LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
HACS Civil Engineering LLP is a limited liability partnership incorporated in England and Wales. It trades from its registered office located at Nidderdale House, Station Yard, Ripley, Harrogate, North Yorkshire, HG3 3BA. The principal activity of the LLP during the year was civil engineering. These financial statements have been presented in Pounds Sterling as this is the currency in the primary economic environment. 2.Accounting policies
| 2.1 | Basis of preparation
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the LLP's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have prepared the financial statements on a going concern basis. In reaching their conclusion, the members have considered their cash flow from a period of 12 months from the date of sign off and the availability of funding both externally and internally. After consideration of all factors, the members continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the LLP will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
HACS CIVIL ENGINEERING LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Operating leases: the LLP as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | Division and distribution of profits
A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period. An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making. The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in .
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 20% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
HACS CIVIL ENGINEERING LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2024 - 7).
Page 5
HACS CIVIL ENGINEERING LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost |
| At 1 January 2025 | 350,207
| Additions | 3,471
| At 31 December 2025 | 353,678
| Depreciation |
| At 1 January 2025 | 200,149
| Charge for the year on owned assets | 30,070
| At 31 December 2025 | 230,219
| Net book value |
| At 31 December 2025 | 123,459
| At 31 December 2024 | 150,058
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 38,199 | 13,511
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 260,045 | 415,611
| Amounts owed by related parties | 533,812 | 464,427
| Other debtors | - | 15,602
| Prepayments and accrued income | 4,170 | 2,987
| Amounts due from members | 81,433 | 81,433
|  | 879,460 | 980,060
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HACS CIVIL ENGINEERING LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 10,000
| Trade creditors | 1,117,874 | 1,409,268
| Other taxation and social security | 9,705 | 1,619
| Other creditors | 13,559 | 14,692
| Accruals and deferred income | 9,960 | 5,029
|  | 1,151,098 | 1,440,608
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 4,167
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | - | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | - | 4,167
|  | - | 14,167
10. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to members | 151,232 | 122,222
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up. Page 7
HACS CIVIL ENGINEERING LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11. | Controlling party
In the opinion of the members there is no controlling party as defined by Financial Reporting Standard 102.
Page 8