2022-09-012023-08-312023-08-31false08656963CDT CONSTRUCTION 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CDT CONSTRUCTION LIMITED

Registered Number
08656963
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

CDT CONSTRUCTION LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

COMLEY, Christopher Roy

Registered Address

20 Vantage Copse
Bursledon
Southampton
SO31 1ES

Registered Number

08656963 (England and Wales)
CDT CONSTRUCTION LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5147874
147874
Current assets
Debtors16,27415,497
Cash at bank and on hand2,3872,568
18,66118,065
Creditors amounts falling due within one year8(12,754)(11,334)
Net current assets (liabilities)5,9076,731
Total assets less current liabilities6,0547,605
Creditors amounts falling due after one year9(4,778)(7,181)
Provisions for liabilities10(28)(166)
Net assets1,248258
Capital and reserves
Called up share capital102102
Profit and loss account1,146156
Shareholders' funds1,248258
The financial statements were approved and authorised for issue by the Director on 9 October 2023, and are signed on its behalf by:
COMLEY, Christopher Roy
Director
Registered Company No. 08656963
CDT CONSTRUCTION LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Office Equipment5
Revenue recognition policy
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.
Taxation policy
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 policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 September 2215,0847331,00616,823
At 31 August 2315,0847331,00616,823
Depreciation and impairment
At 01 September 2214,5034401,00615,949
Charge for year581146-727
At 31 August 2315,0845861,00616,676
Net book value
At 31 August 23-147-147
At 31 August 22581293-874
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
COMLEY, Christopher Roy15,49748,10647,69515,908
15,49748,10647,69515,908
7.Debtors within one year

2023

2022

££
Trade debtors / trade receivables366-
Amounts owed by associates and joint ventures / participating interests15,90815,497
Total16,27415,497
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables-2
Bank borrowings and overdrafts2,4042,344
Taxation and social security8,9097,656
Accrued liabilities and deferred income1,4411,332
Total12,75411,334
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts4,7787,181
Total4,7787,181
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)28166
Total28166