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REGISTERED NUMBER: 06185018 (England and Wales)










CAA BUILDING SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






CAA BUILDING SERVICES LTD (REGISTERED NUMBER: 06185018)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


CAA BUILDING SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: C R Wright





REGISTERED OFFICE: 45 High Street
Haverfordwest
Pembrokeshire
SA61 2BP





REGISTERED NUMBER: 06185018 (England and Wales)





ACCOUNTANTS: Bevan Buckland LLP
Chartered Accountants
45 High Street
Haverfordwest
Pembrokeshire
SA61 2BP

CAA BUILDING SERVICES LTD (REGISTERED NUMBER: 06185018)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,273 10,468

CURRENT ASSETS
Debtors 5 1,811 1,629
Cash at bank 33,766 44,715
35,577 46,344
CREDITORS
Amounts falling due within one year 6 7,979 12,862
NET CURRENT ASSETS 27,598 33,482
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,871

43,950

CREDITORS
Amounts falling due after more than one
year

7

(31,667

)

(41,667

)

PROVISIONS FOR LIABILITIES 8 (1,002 ) (1,989 )
NET ASSETS 202 294

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 102 194
SHAREHOLDERS' FUNDS 202 294

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

CAA BUILDING SERVICES LTD (REGISTERED NUMBER: 06185018)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2023


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 28 September 2023 and were signed by:





C R Wright - Director


CAA BUILDING SERVICES LTD (REGISTERED NUMBER: 06185018)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

CAA Building Services 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 represents net invoiced services, excluding 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 - 15% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% straight line

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 1 (2022 - 1 ) .

CAA BUILDING SERVICES LTD (REGISTERED NUMBER: 06185018)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
Machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 261 26,447 3,650 30,358
Additions 584 - - 584
Disposals - (6,999 ) - (6,999 )
At 31 March 2023 845 19,448 3,650 23,943
DEPRECIATION
At 1 April 2022 125 16,424 3,341 19,890
Charge for year 108 1,521 213 1,842
Eliminated on disposal - (3,062 ) - (3,062 )
At 31 March 2023 233 14,883 3,554 18,670
NET BOOK VALUE
At 31 March 2023 612 4,565 96 5,273
At 31 March 2022 136 10,023 309 10,468

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1,811 1,629

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts - 3,592
Taxation and social security 5,948 7,281
Other creditors 2,031 1,989
7,979 12,862

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 31,667 41,667

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,002 1,989

CAA BUILDING SERVICES LTD (REGISTERED NUMBER: 06185018)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2022 1,989
Movement (987 )
Balance at 31 March 2023 1,002

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
C R Wright
Balance outstanding at start of year 867 16,242
Amounts advanced 20,636 37,439
Amounts repaid (20,318 ) (52,814 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,185 867

The loan is repayable on demand. Interest where applicable has been charged at the official rate.