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REGISTERED NUMBER: 05418221 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2022

FOR

CPH CONSTRUCTION LIMITED

CPH CONSTRUCTION LIMITED (REGISTERED NUMBER: 05418221)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 May 2022










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CPH CONSTRUCTION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 May 2022







DIRECTORS: A Pidgley
G J Hedges





REGISTERED OFFICE: 4 The Axium Centre
Dorchester Road
Lytchett Minster
Poole
Dorset
BH16 6FE





REGISTERED NUMBER: 05418221 (England and Wales)





ACCOUNTANTS: ADDICUS
Chartered Accountants
4 The Axium Centre
Dorchester Road
Lytchett Minster
Poole
Dorset
BH16 6FE

CPH CONSTRUCTION LIMITED (REGISTERED NUMBER: 05418221)

BALANCE SHEET
31 May 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,416 34,543

CURRENT ASSETS
Debtors 5 154,659 182,010
Cash at bank and in hand 10,230 44,504
164,889 226,514
CREDITORS
Amounts falling due within one year 6 81,386 99,218
NET CURRENT ASSETS 83,503 127,296
TOTAL ASSETS LESS CURRENT
LIABILITIES

103,919

161,839

CREDITORS
Amounts falling due after more than one
year

7

(44,811

)

(44,912

)

PROVISIONS FOR LIABILITIES (3,879 ) (6,563 )
NET ASSETS 55,229 110,364

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 55,226 110,361
55,229 110,364

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2022 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.

CPH CONSTRUCTION LIMITED (REGISTERED NUMBER: 05418221)

BALANCE SHEET - continued
31 May 2022


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 Board of Directors and authorised for issue on 24 August 2022 and were signed on its behalf by:





A Pidgley - Director


CPH CONSTRUCTION LIMITED (REGISTERED NUMBER: 05418221)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 May 2022


1. STATUTORY INFORMATION

CPH 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.

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
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of 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 - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

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 held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account at a constant rate of charge on the balance of capital repayments outstanding.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

CPH CONSTRUCTION LIMITED (REGISTERED NUMBER: 05418221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 May 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 16 (2021 - 14 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 June 2021 29,041 8,677 78,773 116,491
Additions 1,700 455 4,000 6,155
At 31 May 2022 30,741 9,132 82,773 122,646
DEPRECIATION
At 1 June 2021 25,028 6,080 50,840 81,948
Charge for year 3,938 1,198 15,146 20,282
At 31 May 2022 28,966 7,278 65,986 102,230
NET BOOK VALUE
At 31 May 2022 1,775 1,854 16,787 20,416
At 31 May 2021 4,013 2,597 27,933 34,543

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 125,682 117,590
VAT 6,872 -
Prepayments and accrued income 22,105 64,420
154,659 182,010

CPH CONSTRUCTION LIMITED (REGISTERED NUMBER: 05418221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 May 2022


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 5,368 5,368
Hire purchase contracts 280 2,667
Trade creditors 40,898 18,243
Tax 8,558 25,808
Social security and other taxes 21,855 29,784
VAT - 13,196
Other creditors 586 782
Directors' current accounts 541 70
Accrued expenses 3,300 3,300
81,386 99,218

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Bank loans - 1-2 years 5,619 5,618
Bank loans - 2-5 years 17,354 17,355
Bank loans more 5 yr by instal 21,838 21,659
Hire purchase contracts - 280
44,811 44,912

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 21,838 21,659

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2022 and 31 May 2021:

2022 2021
£    £   
A Pidgley
Balance outstanding at start of year (70 ) 29,777
Amounts advanced 48,201 51,717
Amounts repaid (48,310 ) (81,564 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (179 ) (70 )