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REGISTERED NUMBER: 07847416 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

CPM - CIVIL ENGINEERING LIMITED

CPM - CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 07847416)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CPM - CIVIL ENGINEERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: C P Milton





SECRETARY:





REGISTERED OFFICE: 367B Church Road
Frampton Cotterell
Bristol
BS36 2AQ





REGISTERED NUMBER: 07847416 (England and Wales)





ACCOUNTANTS: Keller & Co
367b Church Road
Frampton Cotterell
Bristol
BS36 2AQ

CPM - CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 07847416)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 86,676 131,727

CURRENT ASSETS
Stocks 69,027 -
Debtors 5 133,518 55,051
Cash at bank and in hand 24,910 14,432
227,455 69,483
CREDITORS
Amounts falling due within one year 6 (251,992 ) (111,148 )
NET CURRENT LIABILITIES (24,537 ) (41,665 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,139

90,062

CREDITORS
Amounts falling due after more than one
year

7

(32,292

)

(64,137

)

PROVISIONS FOR LIABILITIES (16,468 ) (25,028 )
NET ASSETS 13,379 897

CAPITAL AND RESERVES
Called up share capital 701 701
Retained earnings 12,678 196
SHAREHOLDERS' FUNDS 13,379 897

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

CPM - CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 07847416)

BALANCE SHEET - continued
31 DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 May 2024 and were signed by:





C P Milton - Director


CPM - CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 07847416)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

CPM - 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.

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 - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

CPM - CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 07847416)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 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.

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 9 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 97,088 2,465 121,104 5,920 226,577
Additions 526 - - 749 1,275
Disposals - - (26,500 ) - (26,500 )
At 31 December 2023 97,614 2,465 94,604 6,669 201,352
DEPRECIATION
At 1 January 2023 41,886 601 47,819 4,544 94,850
Charge for year 13,932 280 13,956 701 28,869
Eliminated on disposal - - (9,043 ) - (9,043 )
At 31 December 2023 55,818 881 52,732 5,245 114,676
NET BOOK VALUE
At 31 December 2023 41,796 1,584 41,872 1,424 86,676
At 31 December 2022 55,202 1,864 73,285 1,376 131,727

CPM - CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 07847416)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 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 1 January 2023 51,220 68,604 119,824
Transfer to ownership - (20,885 ) (20,885 )
At 31 December 2023 51,220 47,719 98,939
DEPRECIATION
At 1 January 2023 12,805 30,213 43,018
Charge for year 9,604 7,624 17,228
Transfer to ownership - (12,992 ) (12,992 )
At 31 December 2023 22,409 24,845 47,254
NET BOOK VALUE
At 31 December 2023 28,811 22,874 51,685
At 31 December 2022 38,415 38,391 76,806

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 174 11,790
Other debtors 133,344 43,261
133,518 55,051

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 21,845 21,845
Trade creditors 93,399 38,332
Taxation and social security 33,432 4,538
Other creditors 93,316 36,433
251,992 111,148

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 15,000 25,000
Hire purchase contracts 17,292 39,137
32,292 64,137

CPM - CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 07847416)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2023 2022
£    £   
C P Milton
Balance outstanding at start of year 29,632 3,690
Amounts advanced 114,421 33,942
Amounts repaid (30,000 ) (8,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 114,053 29,632