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Company Registration No. 08331809 (England and Wales)
CMC Civil Engineering Limited Unaudited accounts for the year ended 31 December 2022
CMC Civil Engineering Limited Unaudited accounts Contents
Page
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CMC Civil Engineering Limited Company Information for the year ended 31 December 2022
Director
D Cockrell
Company Number
08331809 (England and Wales)
Registered Office
127 MOMUS BOULEVARD COVENTRY CV2 5NB
Accountants
CS Scott Accounting LLP Suite 1, Hardy House Northbridge Road Berkhamsted Hertfordshire HP4 1EF
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CMC Civil Engineering Limited Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
93,357 
162,121 
Current assets
Debtors
11,851 
49,769 
Cash at bank and in hand
15,715 
25,092 
27,566 
74,861 
Creditors: amounts falling due within one year
(79,672)
(191,080)
Net current liabilities
(52,106)
(116,219)
Total assets less current liabilities
41,251 
45,902 
Creditors: amounts falling due after more than one year
(40,550)
(44,487)
Net assets
701 
1,415 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
697 
1,411 
Shareholders' funds
701 
1,415 
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 September 2023 and were signed on its behalf by
D Cockrell Director Company Registration No. 08331809
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CMC Civil Engineering Limited Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
CMC Civil Engineering Limited is a private company, limited by shares, registered in England and Wales, registration number 08331809. The registered office is 127 MOMUS BOULEVARD, COVENTRY, CV2 5NB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
33.3% straight line basis
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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CMC Civil Engineering Limited Notes to the Accounts for the year ended 31 December 2022
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2022
406,048 
19,500 
3,711 
16,716 
445,975 
Additions
40,830 
- 
- 
1,552 
42,382 
Disposals
(187,332)
(19,500)
- 
- 
(206,832)
At 31 December 2022
259,546 
- 
3,711 
18,268 
281,525 
Depreciation
At 1 January 2022
253,497 
11,959 
1,969 
16,429 
283,854 
Charge for the year
19,820 
- 
403 
482 
20,705 
On disposals
(104,432)
(11,959)
- 
- 
(116,391)
At 31 December 2022
168,885 
- 
2,372 
16,911 
188,168 
Net book value
At 31 December 2022
90,661 
- 
1,339 
1,357 
93,357 
At 31 December 2021
152,551 
7,541 
1,742 
287 
162,121 
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
7,012 
- 
Trade debtors
4,839 
49,094 
11,851 
49,094 
Amounts falling due after more than one year
Other debtors
- 
675 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
VAT
- 
60,864 
Obligations under finance leases and hire purchase contracts
6,734 
63,271 
Trade creditors
5,509 
15,962 
Taxes and social security
39,372 
28,868 
Other creditors
1,584 
4,640 
Loans from directors
26,473 
- 
Deferred income
- 
17,475 
79,672 
191,080 
7
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
40,550 
44,487 
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CMC Civil Engineering Limited Notes to the Accounts for the year ended 31 December 2022
8
Share capital
2022 
2021 
£ 
£ 
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4 
4 
9
Average number of employees
During the year the average number of employees was 4 (2021: 4).
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