Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01falseCivil engineering1518falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06565744 2022-04-01 2023-03-31 06565744 2021-04-01 2022-03-31 06565744 2023-03-31 06565744 2022-03-31 06565744 c:Director1 2022-04-01 2023-03-31 06565744 c:Director2 2022-04-01 2023-03-31 06565744 d:PlantMachinery 2022-04-01 2023-03-31 06565744 d:PlantMachinery 2023-03-31 06565744 d:PlantMachinery 2022-03-31 06565744 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 06565744 d:MotorVehicles 2022-04-01 2023-03-31 06565744 d:MotorVehicles 2023-03-31 06565744 d:MotorVehicles 2022-03-31 06565744 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 06565744 d:OfficeEquipment 2022-04-01 2023-03-31 06565744 d:OfficeEquipment 2023-03-31 06565744 d:OfficeEquipment 2022-03-31 06565744 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 06565744 d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 06565744 d:CurrentFinancialInstruments 2023-03-31 06565744 d:CurrentFinancialInstruments 2022-03-31 06565744 d:Non-currentFinancialInstruments 2023-03-31 06565744 d:Non-currentFinancialInstruments 2022-03-31 06565744 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 06565744 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 06565744 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 06565744 d:Non-currentFinancialInstruments d:AfterOneYear 2022-03-31 06565744 d:ShareCapital 2023-03-31 06565744 d:ShareCapital 2022-03-31 06565744 d:RetainedEarningsAccumulatedLosses 2023-03-31 06565744 d:RetainedEarningsAccumulatedLosses 2022-03-31 06565744 c:FRS102 2022-04-01 2023-03-31 06565744 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 06565744 c:FullAccounts 2022-04-01 2023-03-31 06565744 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 06565744 d:WithinOneYear 2023-03-31 06565744 d:WithinOneYear 2022-03-31 06565744 d:BetweenOneFiveYears 2023-03-31 06565744 d:BetweenOneFiveYears 2022-03-31 06565744 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-03-31 06565744 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2022-03-31 06565744 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-03-31 06565744 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2022-03-31 06565744 d:LeasedAssetsHeldAsLessee 2023-03-31 06565744 d:LeasedAssetsHeldAsLessee 2022-03-31 iso4217:GBP xbrli:pure

Registered number: 06565744










CLUMBER CONSTRUCTION LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

 
CLUMBER CONSTRUCTION LIMITED
REGISTERED NUMBER: 06565744

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
114,499
463,119

Current assets
  

Stocks
  
725
725

Debtors: amounts falling due within one year
 5 
169,675
433,625

Cash at bank and in hand
  
340,635
92,117

  
511,035
526,467

Creditors: amounts falling due within one year
 6 
(257,744)
(501,007)

Net current assets
  
 
 
253,291
 
 
25,460

Total assets less current liabilities
  
367,790
488,579

Creditors: amounts falling due after more than one year
 7 
(43,173)
(82,744)

Provisions for liabilities
  

Deferred tax
  
(17,327)
(87,982)

Net assets
  
307,290
317,853


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
307,190
317,753

  
307,290
317,853


Page 1

 
CLUMBER CONSTRUCTION LIMITED
REGISTERED NUMBER: 06565744
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 August 2023.





D Hurt
D J Hurt
Director
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
CLUMBER CONSTRUCTION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Clumber Construction Limited is a private company limited by shares, incorporated in England and Wales (registered number: 06565744). Its registered office address is 1 Chequers Close, Ranby, Retford, Nottinghamshire, DN22 8JX. The principal activity of the Company throughout the year continued to be that of civil engineering.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.

Page 3

 
CLUMBER CONSTRUCTION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows:.

The depreciation rates used are:

Plant and machinery
-
25% reducing balance basis
Motor vehicles
-
25% reducing balance basis
Office equipment
-
25% reducing balance basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
CLUMBER CONSTRUCTION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction,  the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including directors, during the year was 15 (2022 - 18).

Page 5

 
CLUMBER CONSTRUCTION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost


At 1 April 2022
802,802
170,271
10,513
983,586


Additions
-
47,940
-
47,940


Disposals
(669,577)
(54,114)
-
(723,691)



At 31 March 2023

133,225
164,097
10,513
307,835



Depreciation


At 1 April 2022
425,894
86,567
8,006
520,467


Charge for the year on owned assets
8,934
22,968
627
32,529


Disposals
(328,649)
(31,011)
-
(359,660)



At 31 March 2023

106,179
78,524
8,633
193,336



Net book value



At 31 March 2023
27,046
85,573
1,880
114,499



At 31 March 2022
376,908
83,704
2,507
463,119

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2023
2022
£
£



Plant and machinery
-
296,371

Motor vehicles
59,418
36,689

59,418
333,060

Page 6

 
CLUMBER CONSTRUCTION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

5.


Debtors

2023
2022
£
£


Trade debtors
154,940
390,041

Other debtors
14,735
43,584

169,675
433,625



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
10,000
10,000

Trade creditors
78,913
167,585

Amounts owed to group undertakings
-
100,000

Corporation tax
117,841
36,135

Other taxation and social security
13,462
22,361

Finance lease and hire purchase contracts
22,121
142,604

Other creditors
15,407
22,322

257,744
501,007



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
21,667
31,667

Finance leases and hire purchase contracts
21,506
51,077

43,173
82,744


Included within creditors are secured liabilities in respect of obligations under hire purchase contracts as detailed above in creditors due in both less than and more than one year. The hire purchase contracts are secured against the assets to which they relate.

Page 7

 
CLUMBER CONSTRUCTION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

8.


Commitments under operating leases

At 31 March 2023 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2023
2022
£
£


Not later than 1 year
3,821
12,292

Later than 1 year and not later than 5 years
-
3,821

3,821
16,113


9.


Controlling party

The company is controlled by Wilmat Plant Limited whose registered office is 1 Chequers Close, Ranby,
Retford, Nottinghamshire, DN22 8JX.

 
Page 8