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Company registration number: 06376177
CSB Construction Limited
Unaudited filleted financial statements
31 March 2022
THE BARKER PARTNERSHIP
Chartered Accountants and Statutory Auditors
Thirsk
CSB Construction Limited
Contents
Directors and other information
Accountants report
Balance sheet
Statement of changes in equity
Notes to the financial statements
CSB Construction Limited
Directors and other information
Directors Mr B W Barker (Resigned 9 April 2021)
Mrs H B Barker
Mrs S Scawthorn
Mr J R Chapman
Secretary Mrs S Scawthorn
Company number 06376177
Registered office BBP House, Keld Close
Melmerby
Ripon
North Yorkshire
HG4 5NB
Accountants The Barker Partnership
17 Central Buildings
Market Place
Thirsk
North Yorkshire
YO7 1HD
CSB Construction Limited
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of CSB Construction Limited
Year ended 31 March 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CSB Construction Limited for the year ended 31 March 2022 which comprise the Balance Sheet, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of CSB Construction Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of CSB Construction Limited and state those matters that we have agreed to state to the board of directors of CSB Construction Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CSB Construction Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that CSB Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of CSB Construction Limited. You consider that CSB Construction Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of CSB Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
The Barker Partnership
Chartered Accountants
17 Central Buildings
Market Place
Thirsk
North Yorkshire
YO7 1HD
2 August 2022
CSB Construction Limited
Balance sheet
31 March 2022
2022 2021
Note £ £ £ £
Fixed assets
Tangible assets 5 - 39,415
_______ _______
- 39,415
Current assets
Stocks - 8,800
Debtors 6 22,379 64,604
Cash at bank and in hand 331 979
_______ _______
22,710 74,383
Creditors: amounts falling due
within one year 7 ( 137,093) ( 138,344)
_______ _______
Net current liabilities ( 114,383) ( 63,961)
_______ _______
Total assets less current liabilities ( 114,383) ( 24,546)
_______ _______
Net liabilities ( 114,383) ( 24,546)
_______ _______
Capital and reserves
Called up share capital 20,000 20,000
Profit and loss account ( 134,383) ( 44,546)
_______ _______
Shareholders deficit ( 114,383) ( 24,546)
_______ _______
For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 02 August 2022 , and are signed on behalf of the board by:
Mrs S Scawthorn
Director
Company registration number: 06376177
CSB Construction Limited
Statement of changes in equity
Year ended 31 March 2022
Called up share capital Profit and loss account Total
£ £ £
At 1 April 2020 20,000 65,639 85,639
Loss for the year ( 110,185) ( 110,185)
_______ _______ _______
Total comprehensive income for the year - ( 110,185) ( 110,185)
_______ _______ _______
At 31 March 2021 and 1 April 2021 20,000 ( 44,546) ( 24,546)
Loss for the year ( 89,837) ( 89,837)
_______ _______ _______
Total comprehensive income for the year - ( 89,837) ( 89,837)
_______ _______ _______
At 31 March 2022 20,000 ( 134,383) ( 114,383)
_______ _______ _______
CSB Construction Limited
Notes to the financial statements
Year ended 31 March 2022
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is BBP House, Keld Close, Melmerby, Ripon, North Yorkshire, HG4 5NB.The principal activity of the company is that of construction work. The company ceased to trade during the year.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 25 % reducing balance
Fittings fixtures and equipment - 25 % reducing balance
Motor vehicles - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal ateach reporting date.
Stocks
Stock and work in progress are valued at the lower of cost and net realisable value. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2021: 3 ).
5. Tangible assets
Plant and machinery Fixtures, fittings and equipment Motor vehicles Total
£ £ £ £
Cost
At 1 April 2021 50,413 2,104 27,394 79,911
Disposals ( 50,413) ( 2,104) ( 27,394) ( 79,911)
_______ _______ _______ _______
At 31 March 2022 - - - -
_______ _______ _______ _______
Depreciation
At 1 April 2021 27,479 2,104 10,913 40,496
Charge for the year 478 - 490 968
Disposals ( 27,957) ( 2,104) ( 11,403) ( 41,464)
_______ _______ _______ _______
At 31 March 2022 - - - -
_______ _______ _______ _______
Carrying amount
At 31 March 2022 - - - -
_______ _______ _______ _______
At 31 March 2021 22,934 - 16,481 39,415
_______ _______ _______ _______
6. Debtors
2022 2021
£ £
Trade debtors 250 32,875
Amounts owed by group undertakings 20,000 20,000
Other debtors 2,129 11,729
_______ _______
22,379 64,604
_______ _______
7. Creditors: amounts falling due within one year
2022 2021
£ £
Bank loans and overdrafts - 276
Trade creditors - 8,467
Amounts owed to group undertakings 137,093 96,253
Social security and other taxes - 1,537
Other creditors - 31,811
_______ _______
137,093 138,344
_______ _______
8. Related party transactions
The company has provided the parent company with an interest free, unsecured loan with no fixed repayment terms. The balance outstanding at the year end and included in debtors is £20,000 (2021 - £20,000).Other group companies have provided the company with interest free, unsecured loans with no fixed repayment terms. The balance outstanding at the year end and included in creditors is £137,093 (2021 - £96,253).A company under common control had provided the company with an interest free, unsecured loan with no fixed repayment terms. During the year this loan was written off (2021 - creditor of £24,891).