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Registered number: 01448999
O'HARA BROS. AGGREGATES LTD
Unaudited Financial Statements
For The Year Ended 31 October 2025
Evolve Accounting and Tax Solutions Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01448999
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,226,579 3,432,498
3,226,579 3,432,498
CURRENT ASSETS
Debtors 5 1,551,429 1,625,370
Cash at bank and in hand 1,333,655 729,026
2,885,084 2,354,396
Creditors: Amounts Falling Due Within One Year 6 (1,341,982 ) (1,131,672 )
NET CURRENT ASSETS (LIABILITIES) 1,543,102 1,222,724
TOTAL ASSETS LESS CURRENT LIABILITIES 4,769,681 4,655,222
Creditors: Amounts Falling Due After More Than One Year 7 (264,121 ) (328,893 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (405,042 ) (405,042 )
NET ASSETS 4,100,518 3,921,287
CAPITAL AND RESERVES
Called up share capital 9 300 300
Revaluation reserve 574,547 574,547
Profit and Loss Account 3,525,671 3,346,440
SHAREHOLDERS' FUNDS 4,100,518 3,921,287
Page 1
Page 2
For the year ending 31 October 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 J D O'Hara
Director
30/07/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
O'HARA BROS. AGGREGATES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 01448999 . The registered office is 22 Great North Road, Brookmans Park, Hatfield, Hertfordshire, AL9 6NF.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Freehold 2% - Straight line
Plant & Machinery 25% - Reducing balance
Motor Vehicles 25% - Reducing balance
Fixtures & Fittings 25% - Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2024: 20)
20 20
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 November 2024 2,359,318 1,191,731 1,399,380 30,546 4,980,975
Additions - 280,790 - - 280,790
Disposals - (399,883 ) (201,245 ) - (601,128 )
As at 31 October 2025 2,359,318 1,072,638 1,198,135 30,546 4,660,637
Depreciation
As at 1 November 2024 59,280 543,072 915,755 30,370 1,548,477
Provided during the period 19,500 216,548 120,909 44 357,001
Disposals - (336,625 ) (134,795 ) - (471,420 )
As at 31 October 2025 78,780 422,995 901,869 30,414 1,434,058
Net Book Value
As at 31 October 2025 2,280,538 649,643 296,266 132 3,226,579
As at 1 November 2024 2,300,038 648,659 483,625 176 3,432,498
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 382,827 423,504
Other debtors 1,168,602 1,201,866
1,551,429 1,625,370
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 233,544 166,156
Trade creditors 132,906 266,593
Amounts owed to group undertakings 742,370 665,370
Other creditors 22,047 11,761
Taxation and social security 211,115 21,792
1,341,982 1,131,672
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 264,121 328,893
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 233,544 166,156
Later than one year and not later than five years 264,121 328,893
497,665 495,049
497,665 495,049
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
10. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
 profit and loss account
During the year the charge to the  in respect of defined contribution schemes was £NIL.
At the balance sheet date contributions of £14,366 (2024: £13,201) were due to the fund and are included in creditors.
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11. Directors Advances, Credits and Guarantees
Included within other debtors falling due within one year is a loan due from a director of £690,000 (2024 - £690,000)
The above loan is unsecured, interest free and repayable on demand.
12. Related Party Disclosures
Included within other debtors is an amount of £110,287 ( 2024 - £110, 287) due from O'Hara Property Investment Holding Company Limited at the year end, a company in which P J O'Hara, director, owns 50% of the issued share capital.
Rent of £35,000 (2024 - £35,000), Management charges of £35,000 ( 2024 - £35,000) were charged during the year by O'Hara Plant Limited, a company share capital. Included within creditors falling due within one year is an amount of £742,370 ( 2024- £665,370) due to O'Hara Plant Limited.
13. Controlling Parties
The company has no controlling party
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