REGISTERED NUMBER: 11529902 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st August 2025

for

M L Hughes Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr K E Hughes

REGISTERED OFFICE:

Plot 30

Llandygai Industrial Estate

Bangor

Gwynedd

LL57 4YH

REGISTERED NUMBER:

11529902 (England and Wales)

ACCOUNTANTS:

A.Hughes-Jones, Dyson & Co.

Capel Moreia

South Penrallt

Caernarfon

Gwynedd

LL55 1NS

FIXED ASSETS

Tangible assets

4

1,934,099

1,757,801

CURRENT ASSETS

Stocks

35,000

30,000

Debtors

5

170,335

103,253

Cash at bank

54,612

5,862

259,947

139,115

CREDITORS

Amounts falling due within one year

6

217,883

92,927

NET CURRENT ASSETS

42,064

46,188

TOTAL ASSETS LESS CURRENT LIABILITIES

1,976,163

1,803,989

CREDITORS

Amounts falling due after more than one year

7

780,230

1,055,271

NET ASSETS

1,195,933

748,718

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,195,932

748,717

1,195,933

748,718

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th August 2026 and were signed by:

Mr K E Hughes - Director

1.	STATUTORY INFORMATION

M L Hughes Construction Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

25% on reducing balance and 20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st September 2024

25,000

2,100,667

2,125,667

Additions

48,000

279,258

327,258

Disposals

-

(90,540

)

(90,540

)

At 31st August 2025

73,000

2,289,385

2,362,385

DEPRECIATION

At 1st September 2024

-

367,866

367,866

Charge for year

-

112,832

112,832

Eliminated on disposal

-

(52,412

)

(52,412

)

At 31st August 2025

-

428,286

428,286

NET BOOK VALUE

At 31st August 2025

73,000

1,861,099

1,934,099

At 31st August 2024

25,000

1,732,801

1,757,801

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

54,526

43,667

Other debtors

115,809

59,586

170,335

103,253

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade creditors

8,255

7,253

Taxation and social security

74,672

35,976

Other creditors

134,956

49,698

217,883

92,927

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Hire purchase contracts

722,530

947,150

Other creditors

57,700

108,121

780,230

1,055,271