A H Construction (Barnsley) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08236429

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		44,844		15,789

			44,844		15,789
CURRENT ASSETS
Stocks		35,447		32,745
Debtors	5	16,015		5,523
Cash at bank and in hand		7,520		150,510

		58,982		188,778
Creditors: Amounts Falling Due Within One Year	6	(6,190 )		(68,210 )

NET CURRENT ASSETS (LIABILITIES)			52,792		120,568

TOTAL ASSETS LESS CURRENT LIABILITIES			97,636		136,357

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(8,521 )		(3,632 )

NET ASSETS			89,115		132,725

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			89,114		132,724

SHAREHOLDERS' FUNDS			89,115		132,725

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A H Construction (Barnsley) Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Harley

Director

25/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A H Construction (Barnsley) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08236429 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Equipment	25% reducing balance

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Motor Vehicles	Equipment	Total
	£	£	£
Cost
As at 1 January 2025	52,552	8,021	60,573
Additions	49,325	338	49,663
Disposals	(31,800 )	-	(31,800 )

As at 31 December 2025	70,077	8,359	78,436

...CONTINUED

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A H Construction (Barnsley) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	39,233	5,551	44,784
Provided during the period	14,246	702	14,948
Disposals	(26,140 )	-	(26,140 )

As at 31 December 2025	27,339	6,253	33,592

Net Book Value
As at 31 December 2025	42,738	2,106	44,844

As at 1 January 2025	13,319	2,470	15,789

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	844	-
S455 Corporation tax debtor	-	5,523
Corporation tax recoverable	15,000	-
VAT	171	-

	16,015	5,523

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	-	23,285
PAYE creditor	1,488	940
VAT	-	6,293
Director's loan account	4,702	37,692

	6,190	68,210

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	8,521	3,632

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	3,632	3,632
Additions	4,889	4,889

Balance at 31 December 2025	8,521	8,521

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A H Construction (Barnsley) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions

The company is controlled by Mr A Harley, director and shareholder of the company.

The balance on director's loan account of Mr A Harley at 31st December 2025 was £4,702 ( 2024 - £37,692) due from the company.

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