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Registration number: 09668691

Constructa Services Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 July 2023

 

Constructa Services Limited

Contents

Company Information

1

Profit and Loss Account and Statement of Retained Earnings

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 8

 

Constructa Services Limited

Company Information

Director

Mr S Snowden

Registered office

Office 52
Balby Court Business Campus
Carr Hill
Doncaster
DN4 8DE

Accountants

Brodericks GBC
Chartered Certified Accountants
35 Thorne Road
Doncaster
South Yorkshire
DN1 2HD

 

Constructa Services Limited

Profit and Loss Account and Statement of Retained Earnings for the Year Ended 31 July 2023

Note

2023
£

2022
£

Turnover

 

888

390,889

Cost of sales

 

(18,138)

(443,496)

Gross loss

 

(17,250)

(52,607)

Administrative expenses

 

(13,921)

(65,890)

Operating loss

 

(31,171)

(118,497)

Interest payable and similar charges

 

(711)

(816)

 

(711)

(816)

Loss before tax

(31,882)

(119,313)

Taxation

 

14,275

22,578

Loss for the financial year

 

(17,607)

(96,735)

Retained earnings brought forward

 

36,139

148,874

Dividends paid

 

-

(16,000)

Retained earnings carried forward

 

18,532

36,139

 

Constructa Services Limited

(Registration number: 09668691)
Balance Sheet as at 31 July 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

29,665

1,402

Current assets

 

Debtors

5

66,998

154,552

Cash at bank and in hand

 

4,604

-

 

71,602

154,552

Creditors: Amounts falling due within one year

6

(56,044)

(86,447)

Net current assets

 

15,558

68,105

Total assets less current liabilities

 

45,223

69,507

Creditors: Amounts falling due after more than one year

6

(26,591)

(33,268)

Net assets

 

18,632

36,239

Capital and reserves

 

Called up share capital

100

100

Retained earnings

18,532

36,139

Shareholders' funds

 

18,632

36,239

For the financial year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 October 2023
 

.........................................
Mr S Snowden
Director

 

Constructa Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Office 52
Balby Court Business Campus
Carr Hill
Doncaster
DN4 8DE

These financial statements were authorised for issue by the director on 11 October 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Constructa Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% reducing balance

Motor vehicles

25% reducing balance

Office equipment

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

 

Constructa Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 3).

 

Constructa Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 August 2022

3,575

28,472

2,958

35,005

At 31 July 2023

3,575

28,472

2,958

35,005

Depreciation

At 1 August 2022

2,772

-

2,357

5,129

Charge for the year

120

-

91

211

At 31 July 2023

2,892

-

2,448

5,340

Carrying amount

At 31 July 2023

683

28,472

510

29,665

At 31 July 2022

803

-

599

1,402

5

Debtors

Current

Note

2023
£

2022
£

Trade debtors

 

-

69,358

Amounts owed by related parties

66,998

74,798

Other debtors

 

-

10,396

   

66,998

154,552

 

Constructa Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

6

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Loans and borrowings

7

9,993

43,805

Trade creditors

 

1,651

5,043

Taxation and social security

 

42,660

34,547

Other creditors

 

1,740

3,052

 

56,044

86,447

Creditors: amounts falling due after more than one year

Note

2023
£

2022
£

Due after one year

 

Loans and borrowings

7

26,591

33,268

7

Loans and borrowings

2023
£

2022
£

Non-current loans and borrowings

Bank borrowings

26,591

33,268

2023
£

2022
£

Current loans and borrowings

Bank borrowings

9,993

9,996

Bank overdrafts

-

33,809

9,993

43,805