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REGISTERED NUMBER: 03460650 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th November 2023

for

Ingenium Civil Engineering Ltd

Ingenium Civil Engineering Ltd (Registered number: 03460650)






Contents of the Financial Statements
for the year ended 30th November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Ingenium Civil Engineering Ltd

Company Information
for the year ended 30th November 2023







DIRECTORS: M Collier
L Collier





SECRETARY: L Collier





REGISTERED OFFICE: Unit 14
Burcott Road
Severnside Trading Estate
Bristol
BS11 8AB





REGISTERED NUMBER: 03460650 (England and Wales)





ACCOUNTANTS: B.R. Bamford Chartered Accountant
6-7 Moulton Road
Pitsford
Northampton
Northamptonshire
NN6 9AU

Ingenium Civil Engineering Ltd (Registered number: 03460650)

Balance Sheet
30th November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,026,881 751,714

CURRENT ASSETS
Debtors 5 1,234,801 2,224,249
Cash at bank 367,848 588,990
1,602,649 2,813,239
CREDITORS
Amounts falling due within one year 6 937,265 1,298,485
NET CURRENT ASSETS 665,384 1,514,754
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,692,265

2,266,468

CREDITORS
Amounts falling due after more than one
year

7

278,347

270,424
NET ASSETS 1,413,918 1,996,044

CAPITAL AND RESERVES
Called up share capital 76 100
Capital redemption reserve 9 24 -
Retained earnings 9 1,413,818 1,995,944
SHAREHOLDERS' FUNDS 1,413,918 1,996,044

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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.

Ingenium Civil Engineering Ltd (Registered number: 03460650)

Balance Sheet - continued
30th November 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 Board of Directors and authorised for issue on 22nd August 2024 and were signed on its behalf by:





M Collier - Director


Ingenium Civil Engineering Ltd (Registered number: 03460650)

Notes to the Financial Statements
for the year ended 30th November 2023

1. STATUTORY INFORMATION

Ingenium Civil Engineering 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off 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 - 10% on cost
Motor vehicles - 20% on cost
Equipment - 20% and 33% on cost

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.

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.

Ingenium Civil Engineering Ltd (Registered number: 03460650)

Notes to the Financial Statements - continued
for the year ended 30th November 2023

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 10 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Equipment Totals
£    £    £    £   
COST
At 1st December 2022 705,152 252,655 13,239 971,046
Additions 519,432 95,757 8,193 623,382
Disposals (209,993 ) (75,745 ) - (285,738 )
At 30th November 2023 1,014,591 272,667 21,432 1,308,690
DEPRECIATION
At 1st December 2022 143,533 65,680 10,198 219,411
Charge for year 101,460 54,534 4,379 160,373
Eliminated on disposal (67,677 ) (30,298 ) - (97,975 )
At 30th November 2023 177,316 89,916 14,577 281,809
NET BOOK VALUE
At 30th November 2023 837,275 182,751 6,855 1,026,881
At 30th November 2022 561,619 186,975 3,041 751,635

Ingenium Civil Engineering Ltd (Registered number: 03460650)

Notes to the Financial Statements - continued
for the year ended 30th November 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st December 2022 430,959 75,745 506,704
Additions 236,332 64,363 300,695
Disposals (134,995 ) (75,745 ) (210,740 )
Transfer to ownership (104,964 ) - (104,964 )
At 30th November 2023 427,332 64,363 491,695
DEPRECIATION
At 1st December 2022 101,775 30,298 132,073
Charge for year 42,734 12,873 55,607
Eliminated on disposal (40,499 ) (30,298 ) (70,797 )
Transfer to ownership (33,377 ) - (33,377 )
At 30th November 2023 70,633 12,873 83,506
NET BOOK VALUE
At 30th November 2023 356,699 51,490 408,189
At 30th November 2022 329,184 45,447 374,631

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,022,163 1,873,228
Other debtors 212,638 351,021
1,234,801 2,224,249

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 50,000 50,000
Hire purchase contracts 193,707 130,808
Trade creditors 439,552 816,674
Taxation and social security 248,007 291,828
Other creditors 5,999 9,175
937,265 1,298,485

Ingenium Civil Engineering Ltd (Registered number: 03460650)

Notes to the Financial Statements - continued
for the year ended 30th November 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 104,167 154,167
Hire purchase contracts 174,180 116,257
278,347 270,424

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 367,887 247,065

9. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1st December 2022 1,995,944 - 1,995,944
Profit for the year 477,446 477,446
Dividends (228,572 ) (228,572 )
Purchase of own shares (831,000 ) 24 (830,976 )
At 30th November 2023 1,413,818 24 1,413,842

The company purchased and cancelled 24 of its £1 ordinary shares during the year.