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REGISTERED NUMBER: 04425283 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2022

for

CLS Civil Engineering Limited

CLS Civil Engineering Limited (Registered number: 04425283)






Contents of the Financial Statements
for the Year Ended 31 March 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CLS Civil Engineering Limited

Company Information
for the Year Ended 31 March 2022







DIRECTOR: C L Salmon





SECRETARY: Mrs K M Salmon





REGISTERED OFFICE: Atherton Way
Brigg
North Lincolnshire
DN20 8AR





REGISTERED NUMBER: 04425283 (England and Wales)

CLS Civil Engineering Limited (Registered number: 04425283)

Balance Sheet
31 March 2022

31.3.22 31.3.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 307,789 279,958

CURRENT ASSETS
Stocks 5 116,065 623,814
Debtors 6 2,190,351 2,253,787
Cash at bank 1,117,825 3,001,044
3,424,241 5,878,645
CREDITORS
Amounts falling due within one year 7 1,818,184 1,386,494
NET CURRENT ASSETS 1,606,057 4,492,151
TOTAL ASSETS LESS CURRENT LIABILITIES 1,913,846 4,772,109

CREDITORS
Amounts falling due after more than one year 8 (43,057 ) (58,315 )

PROVISIONS FOR LIABILITIES 9 (55,121 ) (49,619 )
NET ASSETS 1,815,668 4,664,175

CAPITAL AND RESERVES
Called up share capital 10 105 105
Retained earnings 1,815,563 4,664,070
SHAREHOLDERS' FUNDS 1,815,668 4,664,175

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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 4 July 2022 and were signed by:





C L Salmon - Director


CLS Civil Engineering Limited (Registered number: 04425283)

Notes to the Financial Statements
for the Year Ended 31 March 2022

1. STATUTORY INFORMATION

CLS Civil Engineering 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.

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.

Preparation of consolidated financial statements
The financial statements contain information about CLS Civil Engineering Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on cost

Stocks and work in progress
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.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CLS Civil Engineering Limited (Registered number: 04425283)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

2. ACCOUNTING POLICIES - continued

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 26 (2021 - 25 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2021 662,409 11,178 180,600 854,187
Additions 143,327 - - 143,327
Disposals (78,000 ) - - (78,000 )
At 31 March 2022 727,736 11,178 180,600 919,514
DEPRECIATION
At 1 April 2021 454,616 11,178 108,435 574,229
Charge for year 79,988 - 35,508 115,496
Eliminated on disposal (78,000 ) - - (78,000 )
At 31 March 2022 456,604 11,178 143,943 611,725
NET BOOK VALUE
At 31 March 2022 271,132 - 36,657 307,789
At 31 March 2021 207,793 - 72,165 279,958

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 April 2021 183,450
Additions 91,250
At 31 March 2022 274,700
DEPRECIATION
At 1 April 2021 30,438
Charge for year 50,378
At 31 March 2022 80,816
NET BOOK VALUE
At 31 March 2022 193,884
At 31 March 2021 153,012

CLS Civil Engineering Limited (Registered number: 04425283)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

5. STOCKS
31.3.22 31.3.21
£    £   
Stocks - 623,814
Work-in-progress 116,065 -
116,065 623,814

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Trade debtors 2,164,096 1,973,115
Amounts owed by group undertakings - 266,000
Other debtors 26,255 14,672
2,190,351 2,253,787

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Hire purchase contracts 65,017 44,026
Trade creditors 1,010,375 926,528
Taxation and social security 378,385 325,813
Other creditors 364,407 90,127
1,818,184 1,386,494

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.22 31.3.21
£    £   
Hire purchase contracts 43,057 58,315

9. PROVISIONS FOR LIABILITIES
31.3.22 31.3.21
£    £   
Deferred tax 55,121 49,619

Deferred
tax
£   
Balance at 1 April 2021 49,619
Charge to Income Statement during year 5,502
Balance at 31 March 2022 55,121

CLS Civil Engineering Limited (Registered number: 04425283)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.22 31.3.21
value: £    £   
100 Ordinary £1 100 100
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
1 Ordinary E £1 1 1
105 105

11. ULTIMATE CONTROLLING PARTY

The ultimate parent company and controlling party is C L Salmon Holdings Limited, a company incorporated in England and Wales.

12. GOVERNMENT GRANTS

During the period, the company received the following grants in relation to the covid 19 pandemic:

Coronavirus Job Retention Scheme £153 (2021 : £70,788)

The grants are unconditional and have been accounted for on an accruals basis.