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Registered number: 07667508
Akehurst Construction Ltd
Unaudited Financial Statements
For The Year Ended 5 April 2026
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07667508
2026 2025
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 96,384 121,322
Cash at bank and in hand 16,814 43,578
113,198 164,900
Creditors: Amounts Falling Due Within One Year 6 (61,674 ) (135,533 )
NET CURRENT ASSETS (LIABILITIES) 51,524 29,367
TOTAL ASSETS LESS CURRENT LIABILITIES 51,524 29,367
Creditors: Amounts Falling Due After More Than One Year 7 (18,485 ) (23,977 )
NET ASSETS 33,039 5,390
CAPITAL AND RESERVES
Called up share capital 8 200 200
Income Statement 32,839 5,190
SHAREHOLDERS' FUNDS 33,039 5,390
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For the year ending 5 April 2026 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 Income Statement.
On behalf of the board
Guy Cook
Director
10th June 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Akehurst Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07667508 . The registered office is Furnace Farm Cottage, Furnace Farm Road, Felbridge, East Grinstead, WEST SUSSEX, RH19 2PU.
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 No depreciation
Plant & Machinery 25% straight line
Motor Vehicles 25% straight line
Computer Equipment 25% straight line
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2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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  1 (2025: 3)
1 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 6 April 2025 815 31,849 1,458 34,122
As at 5 April 2026 815 31,849 1,458 34,122
Depreciation
As at 6 April 2025 815 31,849 1,458 34,122
As at 5 April 2026 815 31,849 1,458 34,122
Net Book Value
As at 5 April 2026 - - - -
As at 6 April 2025 - - - -
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5. Debtors
2026 2025
£ £
Due within one year
Inter company debtors 91,174 95,174
CIS suffered debtors - 19,475
VAT 299 1,708
Other taxes and social security 4,911 4,965
96,384 121,322
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 22,790 6,023
Current portion Bounce Back Loan 5,000 5,000
Corporation tax 6,486 21,504
DLA - Guy Cook Cr 9,975 42,245
PLA - Donna Daniels - 332
Accruals and deferred income 16,759 30,097
Directors' loan accounts 664 332
Deferred income - 30,000
61,674 135,533
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bounce Back Loan 18,485 23,977
Included within creditors is a Bounce Back Loan for £23,485 (2025: £28997). Interest is payable monthly at 2.5% a year month until the balance will be repaid. 
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
9. Related Party Transactions
Included within debtors are the sum of £91,174 due from Akehurst Properties Limited . The directors holds a 50% shareholding in this company.
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