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REGISTERED NUMBER: 04143949 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

A Catlow Civil Engineering Limited

A Catlow Civil Engineering Limited (Registered number: 04143949)

Contents of the Financial Statements
for the year ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A Catlow Civil Engineering Limited

Company Information
for the year ended 31 March 2023







DIRECTOR: Mr Adrian Catlow



SECRETARY: Ms Samantha Aidrian Catlow



REGISTERED OFFICE: Unit 1 Pastures Road
Mexborough
South Yorkshire
S64 0JJ



REGISTERED NUMBER: 04143949 (England and Wales)



BANKERS: Lloyds Bank Plc
55 High Street
Doncaster
DN1 1BH

A Catlow Civil Engineering Limited (Registered number: 04143949)

Balance Sheet
31 March 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,769,619 1,892,428
Investments 5 23,990 23,990
1,793,609 1,916,418

CURRENT ASSETS
Debtors 6 3,993,040 2,729,986
Cash at bank and in hand 7,983 3,886
4,001,023 2,733,872
CREDITORS
Amounts falling due within one year 7 (4,108,465 ) (3,026,273 )
NET CURRENT LIABILITIES (107,442 ) (292,401 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,686,167 1,624,017

CREDITORS
Amounts falling due after more than one
year

8

(816,590

)

(972,068

)

PROVISIONS FOR LIABILITIES (368,759 ) (405,721 )
NET ASSETS 500,818 246,228

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 500,718 246,128
500,818 246,228

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 director acknowledges his 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.

A Catlow Civil Engineering Limited (Registered number: 04143949)

Balance Sheet - 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 April 2024 and were signed by:





Mr Adrian Catlow - Director


A Catlow Civil Engineering Limited (Registered number: 04143949)

Notes to the Financial Statements
for the year ended 31 March 2023


1. STATUTORY INFORMATION

A Catlow Civil Engineering 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue is recognised in the period in which the services were rendered.

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.
Improvements to property - 15% on reducing balance
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible fixed assets are initially measured at cost. Subsequently, they are measured at cost less accumulated depreciation and impairment losses.

Financial instruments
Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

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.


A Catlow Civil Engineering Limited (Registered number: 04143949)

Notes to the Financial Statements - continued
for the year ended 31 March 2023


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
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.

Going concern
With the support of existing lenders, creditors, and the director, the director considers the company to be a going concern.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 52 (2022 - 53 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2022 135,232 2,015,604 42,333 888,979 3,082,148
Additions - 214,444 167 - 214,611
At 31 March 2023 135,232 2,230,048 42,500 888,979 3,296,759
DEPRECIATION
At 1 April 2022 54,822 668,670 27,879 438,349 1,189,720
Charge for year 12,062 218,244 2,076 105,038 337,420
At 31 March 2023 66,884 886,914 29,955 543,387 1,527,140
NET BOOK VALUE
At 31 March 2023 68,348 1,343,134 12,545 345,592 1,769,619
At 31 March 2022 80,410 1,346,934 14,454 450,630 1,892,428

Included in the Net Book Value are assets under HP contracts, the value in the current year is £1,204,933 (2022 - £1,449,890). The depreciation on these HP contracts is £244,957 (2022 - £251,960).

A Catlow Civil Engineering Limited (Registered number: 04143949)

Notes to the Financial Statements - continued
for the year ended 31 March 2023


5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2023 2022
£    £   
Tangibles held as investments 23,990 23,990

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 602,170 409,697
Other debtors 3,390,870 2,320,289
3,993,040 2,729,986

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 68 137
Hire purchase contracts 350,383 448,668
Trade creditors 715,695 660,421
Taxation and social security 1,645,155 1,061,776
Other creditors 1,397,164 855,271
4,108,465 3,026,273

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 512,660 764,472
Other creditors 303,930 207,596
816,590 972,068

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank overdrafts 68 137
Other loans 600,063 639,433
Hire purchase contracts 863,043 1,213,140
1,463,174 1,852,710

Hire purchase and finance lease liabilities are secured by the asset to which the financing arrangement relates. The bank overdraft is secured through fixed and floating charges over the company's assets. The invoice financing facility is secured through fixed and floating charges over the company's assets. Other loans are secured by the directors personal guarantee.

A Catlow Civil Engineering Limited (Registered number: 04143949)

Notes to the Financial Statements - continued
for the year ended 31 March 2023


10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2023 2022
£    £   
Mr Adrian Catlow
Balance outstanding at start of year (284,362 ) 226,308
Amounts advanced 541,124 230,394
Amounts repaid (849,443 ) (741,064 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (592,681 ) (284,362 )