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REGISTERED NUMBER: 07844820 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

CIVILS & CONSTRUCTION SOLUTIONS LTD

CIVILS & CONSTRUCTION SOLUTIONS LTD (REGISTERED NUMBER: 07844820)






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


CIVILS & CONSTRUCTION SOLUTIONS LTD

COMPANY INFORMATION
for the Year Ended 31 March 2023







DIRECTORS: P Barnes
S B Hickford
N P Barnes
Mrs L Barnes





REGISTERED OFFICE: Unit 21
Landgate Industrial Estate
Wigan
Lancashire
WN4 0BW





REGISTERED NUMBER: 07844820 (England and Wales)





ACCOUNTANTS: Fairhurst
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

CIVILS & CONSTRUCTION SOLUTIONS LTD (REGISTERED NUMBER: 07844820)

STATEMENT OF FINANCIAL POSITION
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,248,352 1,193,717

CURRENT ASSETS
Stocks 171,711 166,300
Debtors 5 2,511,285 1,855,279
Cash at bank 1,145,231 476,201
3,828,227 2,497,780
CREDITORS
Amounts falling due within one year 6 2,168,811 2,306,633
NET CURRENT ASSETS 1,659,416 191,147
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,907,768

1,384,864

CREDITORS
Amounts falling due after more than one
year

7

(383,226

)

(645,467

)

PROVISIONS FOR LIABILITIES 9 (312,100 ) (298,500 )
NET ASSETS 2,212,442 440,897

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 2,212,342 440,797
SHAREHOLDERS' FUNDS 2,212,442 440,897

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 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.

CIVILS & CONSTRUCTION SOLUTIONS LTD (REGISTERED NUMBER: 07844820)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 February 2024 and were signed on its behalf by:





P Barnes - Director


CIVILS & CONSTRUCTION SOLUTIONS LTD (REGISTERED NUMBER: 07844820)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Civils & Construction Solutions 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 is measured at the fair value of the consideration received or receivable, stated net of the value added tax.

Revenue is recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations, less any foreseeable losses. Profit on individual contracts is taken only when the outcome is reasonably certain.

Revenue not billed at the balance sheet date is included in debtors as amounts recoverable on incomplete contracts.

When it is foreseen that a loss will arise on a contract, full provision for this loss is made in the current period.

Long term contracts
Profit on long term contracts is taken as the work is carried out, if the final outcome can be assessed with reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of the work carried out by the year end by recording turnover and related costs as contract activity progresses. Turnover is calculated as the proportion of total contract revenue costs incurred to date, compared to total expected costs for that contract. Revenue derived from variations on contracts is recognised only when they have been accepted by the customers. Full provision is made for losses on all contracts in the year in which they are foreseen.

Amounts recoverable/payable on contracts are stated at cost plus any attributable profit less any foreseeable losses and are included in debtors/creditors accordingly. Payments on account are included in creditors.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Furniture & fixtures - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

Tangible fixed assets are recorded at cost less depreciation and impairment.

Impairment of assets
At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss.

Where an impairment loss subsequently reverses, the carrying amount of each asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

CIVILS & CONSTRUCTION SOLUTIONS LTD (REGISTERED NUMBER: 07844820)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Short term trade creditors are measured at transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Short term employee benefits
Short-term employee benefits are recognised as an expense in the period in which they are incurred.

The company operates a defined contribution pension scheme. Contributions payable for the year are charged in the profit and loss account.

CIVILS & CONSTRUCTION SOLUTIONS LTD (REGISTERED NUMBER: 07844820)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2022 - 16 ) .

4. TANGIBLE FIXED ASSETS
Plant and Furniture Motor Office
machinery & fixtures vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 1,572,266 7,500 380,049 19,885 1,979,700
Additions 467,574 - 127,001 1,621 596,196
Disposals (512,802 ) - (11,700 ) - (524,502 )
At 31 March 2023 1,527,038 7,500 495,350 21,506 2,051,394
DEPRECIATION
At 1 April 2022 615,741 2,287 155,068 12,887 785,983
Charge for year 283,543 1,303 66,434 1,917 353,197
Eliminated on disposal (327,962 ) - (8,176 ) - (336,138 )
At 31 March 2023 571,322 3,590 213,326 14,804 803,042
NET BOOK VALUE
At 31 March 2023 955,716 3,910 282,024 6,702 1,248,352
At 31 March 2022 956,525 5,213 224,981 6,998 1,193,717


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,061,354 1,184,724
Other debtors 449,931 670,555
2,511,285 1,855,279

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 26,132 56,132
Hire purchase contracts 284,863 300,432
Trade creditors 1,241,717 1,493,708
Taxation and social security 547,702 359,668
Other creditors 68,397 96,693
2,168,811 2,306,633

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 52,004 48,136
Hire purchase contracts 331,222 597,331
383,226 645,467

CIVILS & CONSTRUCTION SOLUTIONS LTD (REGISTERED NUMBER: 07844820)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 616,085 897,763

Hire purchase contracts are secured on the asset concerned.

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 312,100 298,500

Deferred
tax
£   
Balance at 1 April 2022 298,500
Provided during year 13,600
Balance at 31 March 2023 312,100

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
85 Ordinary £1 85 85
15 B Ordinary £1 15 15
100 100

11. OTHER FINANCIAL COMMITMENTS

The company has operating lease commitments amounting to £14,583 (2022: £14,583).

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2023 2022
£    £   
S B Hickford
Balance outstanding at start of year (151 ) (471 )
Amounts advanced 3,810 47,812
Amounts repaid (2,000 ) (47,492 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,659 (151 )

CIVILS & CONSTRUCTION SOLUTIONS LTD (REGISTERED NUMBER: 07844820)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2023

13. RELATED PARTY DISCLOSURES

During the year, total dividends of £13,333 were paid to the directors .

Included in Other creditors is £54,436 (2022: £80,640) owed to the directors.