2023-03-012024-02-292024-02-29false04381481CKD & Son Construction 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CKD & Son Construction Limited

Registered Number
04381481
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

CKD & Son Construction Limited
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

Paul Anthony Conway

Registered Address

107 North Street
Martock
Somerset
TA12 6EJ

Registered Number

04381481 (England and Wales)
CKD & Son Construction Limited
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,4223,231
2,4223,231
Current assets
Stocks-15,000
Debtors47,2618,175
7,26123,175
Creditors amounts falling due within one year5(9,040)(36,189)
Net current assets (liabilities)(1,779)(13,014)
Total assets less current liabilities643(9,783)
Provisions for liabilities(460)(614)
Net assets183(10,397)
Capital and reserves
Called up share capital100100
Profit and loss account83(10,497)
Shareholders' funds183(10,397)
The financial statements were approved and authorised for issue by the Director on 6 August 2024, and are signed on its behalf by:
Paul Anthony Conway
Director
Registered Company No. 04381481
CKD & Son Construction Limited
Notes to the Financial Statements
for the year ended 29 February 2024

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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
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.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 2319,272
At 29 February 2419,272
Depreciation and impairment
At 01 March 2316,041
Charge for year809
At 29 February 2416,849
Net book value
At 29 February 242,422
At 28 February 233,231
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,2501,430
Amounts owed by associates and joint ventures / participating interests4,387-
Other debtors6246,745
Total7,2618,175
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.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables9878,869
Bank borrowings and overdrafts4,96615,329
Amounts owed to related parties-5,553
Taxation and social security1,6415,099
Accrued liabilities and deferred income1,4461,339
Total9,04036,189
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.