HTW Construction Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08301146 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

HTW CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Butcher

Miss S L Goode

REGISTERED OFFICE:

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

REGISTERED NUMBER:

08301146 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

FIXED ASSETS

Tangible assets

4

78,016

87,687

CURRENT ASSETS

Stocks

338,681

Debtors

5

44,141

9,565

Cash at bank

470,571

458,302

853,393

806,548

CREDITORS

Amounts falling due within one year

6

123,009

52,560

NET CURRENT ASSETS

730,384

753,988

TOTAL ASSETS LESS CURRENT
LIABILITIES

808,400

841,675

PROVISIONS FOR LIABILITIES

6,931

11,781

NET ASSETS

801,469

829,894

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

801,369

829,794

SHAREHOLDERS' FUNDS

801,469

829,894

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

A Butcher - Director

1.	STATUTORY INFORMATION

HTW 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.

The company's principal place of business is Newnham Farmhouse, Grove Road, Wickhambreaux, Canterbury, CT3 1SQ.

The financial statements are presented in sterling which is the functional currency of the company.

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

Turnover represents net invoiced sales of services, excluding value added tax.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Cost includes the purchase of sites, the cost of infrastructure and construction works, and legal and professional fees incurred during development prior to sale.

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. . Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. The impairment loss is recognised immediately in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 December 2024

98,432

91,850

190,282

Additions

9,264

-

9,264

Disposals

(2,462

)

-

(2,462

)

At 30 November 2025

105,234

91,850

197,084

DEPRECIATION

At 1 December 2024

54,429

48,166

102,595

Charge for year

7,564

10,921

18,485

Eliminated on disposal

(2,012

)

-

(2,012

)

At 30 November 2025

59,981

59,087

119,068

NET BOOK VALUE

At 30 November 2025

45,253

32,763

78,016

At 30 November 2024

44,003

43,684

87,687

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

39,221

-

Other debtors & prepayments

4,920

9,565

44,141

9,565

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Bank loans and overdrafts

7,515

-

Trade creditors

15,723

-

Tax

6,254

30,701

Social security and other taxes

2,348

160

VAT

13,767

-

Other creditors

7,916

18,910

Directors' current accounts

69,486

2,789

123,009

52,560

7.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

Bank overdraft

7,515

-

The company's bank overdraft is secured by a fixed and floating charge over the assets of the company.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

100

Ordinary

£1

-

100

50

A Ordinary

£1

50

-

50

B Ordinary

£1

50

-

100

During the year, the company reorganised its allotted share capital by reclassifying 100 ordinary shares into 50 "A"’ ordinary shares and 50 "B" ordinary shares. Both classes of shares rank pari passu and all shares are fully paid.