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REGISTERED NUMBER: 05644985 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

FOR

CONSTRUCTIVE MANAGEMENT LIMITED

CONSTRUCTIVE MANAGEMENT LIMITED (REGISTERED NUMBER: 05644985)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CONSTRUCTIVE MANAGEMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2023







DIRECTORS: R P Burke
P R Willis
P N Boekel





REGISTERED OFFICE: The Market Building
Rosebery Avenue
London
EC1R 4RW





REGISTERED NUMBER: 05644985 (England and Wales)





ACCOUNTANTS: Tayabali & White
5 High Green
Great Shelford
Cambridge
Cambridgeshire
CB22 5EG

CONSTRUCTIVE MANAGEMENT LIMITED (REGISTERED NUMBER: 05644985)

BALANCE SHEET
31ST MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,465 18,002

CURRENT ASSETS
Debtors 5 403,127 450,477
Cash at bank 427,794 375,869
830,921 826,346
CREDITORS
Amounts falling due within one year 6 319,890 360,563
NET CURRENT ASSETS 511,031 465,783
TOTAL ASSETS LESS CURRENT
LIABILITIES

527,496

483,785

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 527,492 483,781
527,496 483,785

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CONSTRUCTIVE MANAGEMENT LIMITED (REGISTERED NUMBER: 05644985)

BALANCE SHEET - continued
31ST 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 Board of Directors and authorised for issue on 8th November 2023 and were signed on its behalf by:




R P Burke - Director



P R Willis - Director


CONSTRUCTIVE MANAGEMENT LIMITED (REGISTERED NUMBER: 05644985)

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

1. STATUTORY INFORMATION

Constructive Management Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery- 25% on cost
Fixtures & fittings- 25% on cost
Office equipment- 25% on cost

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 8 (2022 - 6 ) .

CONSTRUCTIVE MANAGEMENT LIMITED (REGISTERED NUMBER: 05644985)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Office
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st April 2022 16,302 5,653 26,869 48,824
Additions - - 5,793 5,793
At 31st March 2023 16,302 5,653 32,662 54,617
DEPRECIATION
At 1st April 2022 15,245 2,882 12,695 30,822
Charge for year 302 1,138 5,890 7,330
At 31st March 2023 15,547 4,020 18,585 38,152
NET BOOK VALUE
At 31st March 2023 755 1,633 14,077 16,465
At 31st March 2022 1,057 2,771 14,174 18,002

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 385,995 447,740
Other debtors 17,132 2,737
403,127 450,477

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 1,248
Taxation and social security 235,230 318,376
Other creditors 84,660 40,939
319,890 360,563