2022-07-012023-06-302023-06-30false12670172C & K CONSTRUCTION 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C & K CONSTRUCTION LIMITED

Registered Number
12670172
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

C & K CONSTRUCTION LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

ARMSTRONG, Kevin
ROBSON, Christopher

Registered Address

42 Cranbrook Drive
Prudhoe
NE42 6QF

Registered Number

12670172 (England and Wales)
C & K CONSTRUCTION LIMITED
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets380,32037,412
80,32037,412
Current assets
Debtors3,36388,231
Cash at bank and on hand98,75441,822
102,117130,053
Creditors amounts falling due within one year5(30,438)(38,009)
Net current assets (liabilities)71,67992,044
Total assets less current liabilities151,999129,456
Creditors amounts falling due after one year6(63,011)(31,349)
Net assets88,98898,107
Capital and reserves
Called up share capital22
Profit and loss account88,98698,105
Shareholders' funds88,98898,107
The financial statements were approved and authorised for issue by the Board of Directors on 29 March 2024, and are signed on its behalf by:
ARMSTRONG, Kevin
Director
ROBSON, Christopher
Director

Registered Company No. 12670172
C & K CONSTRUCTION LIMITED
Notes to the Financial Statements
for the year ended 30 June 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Vehicles5
Office Equipment5
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 July 2250,0301,17451,204
Additions68,6072,06570,672
Disposals(14,500)-(14,500)
At 30 June 23104,1373,239107,376
Depreciation and impairment
At 01 July 2213,60918313,792
Charge for year18,54052419,064
On disposals(5,800)-(5,800)
At 30 June 2326,34970727,056
Net book value
At 30 June 2377,7882,53280,320
At 30 June 2236,42199137,412
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables-7,638
Other debtors3,36380,593
Total3,36388,231
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables123171
Amounts owed to related parties8,5953,798
Taxation and social security10,13128,532
Other creditors10,8394,758
Accrued liabilities and deferred income750750
Total30,43838,009
6.Creditors: amounts due after one year

2023

2022

££
Other creditors63,01131,349
Total63,01131,349
7.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts63,01131,349
8.Provisions for liabilities
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.