1 April 2022 false No description of principal activity Taxfiler 2023.14 13290859business:PrivateLimitedCompanyLtd2022-04-012023-03-31 132908592022-03-31 132908592022-04-012023-03-31 13290859business:AuditExemptWithAccountantsReport2022-04-012023-03-31 13290859business:FilletedAccounts2022-04-012023-03-31 132908592023-03-31 13290859business:Director12022-04-012023-03-31 13290859business:RegisteredOffice2022-04-012023-03-31 132908592022-03-31 13290859core:WithinOneYear2023-03-31 13290859core:WithinOneYear2022-03-31 13290859core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 13290859core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 13290859core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 13290859core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 13290859core:PreviouslyStatedAmount2023-03-31 13290859core:PreviouslyStatedAmount2022-03-31 13290859business:SmallEntities2022-04-012023-03-31 13290859countries:EnglandWales2022-04-012023-03-31 13290859core:MotorVehicles2022-04-012023-03-31 13290859core:MotorVehicles2022-03-31 13290859core:MotorVehicles2023-03-31 132908592021-03-252022-03-31 iso4217:GBP xbrli:pure
Company Registration No. 13290859 (England and Wales)
COS CIVIL ENGINEERING LIMITED Unaudited accounts for the year ended 31 March 2023
COS CIVIL ENGINEERING LIMITED Unaudited accounts Contents
Page
- 2 -
COS CIVIL ENGINEERING LIMITED Company Information for the year ended 31 March 2023
Director
Cosmin Damian Stefanescu
Company Number
13290859 (England and Wales)
Registered Office
49 WINDSOR AVENUE UXBRIDGE UB10 9AU ENGLAND
- 3 -
COS CIVIL ENGINEERING LIMITED Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
89,966 
45,429 
Current assets
Debtors
23,916 
16,237 
Cash at bank and in hand
104,026 
64,369 
127,942 
80,606 
Creditors: amounts falling due within one year
(136,568)
(88,482)
Net current liabilities
(8,626)
(7,876)
Net assets
81,340 
37,553 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
81,339 
37,552 
Shareholders' funds
81,340 
37,553 
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 March 2024 and were signed on its behalf by
Cosmin Damian Stefanescu Director Company Registration No. 13290859
- 4 -
COS CIVIL ENGINEERING LIMITED Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
COS CIVIL ENGINEERING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13290859. The registered office is 49 WINDSOR AVENUE, UXBRIDGE, UB10 9AU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
10% Straight Line
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
COS CIVIL ENGINEERING LIMITED Notes to the Accounts for the year ended 31 March 2023
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 April 2022
50,476 
Additions
55,053 
At 31 March 2023
105,529 
Depreciation
At 1 April 2022
5,047 
Charge for the year
10,516 
At 31 March 2023
15,563 
Net book value
At 31 March 2023
89,966 
At 31 March 2022
45,429 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
2,716 
- 
Other debtors
21,200 
16,237 
23,916 
16,237 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
3,400 
1,075 
Taxes and social security
- 
(786)
Other creditors
130,705 
55,000 
Loans from directors
963 
31,693 
Accruals
1,500 
1,500 
136,568 
88,482 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 6 -