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REGISTERED NUMBER: 09886388 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

CAPE BUILDING CONSTRUCTION LIMITED

CAPE BUILDING CONSTRUCTION LIMITED (REGISTERED NUMBER: 09886388)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAPE BUILDING CONSTRUCTION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: Mr D T Cape





REGISTERED OFFICE: Tamblyns Barn
Penstraze
Chacewater
TRURO
Cornwall
TR4 8PE





REGISTERED NUMBER: 09886388 (England and Wales)





ACCOUNTANTS: TC Group
Bickland House
Bickland Water Road
Falmouth
Cornwall
TR11 4SB

CAPE BUILDING CONSTRUCTION LIMITED (REGISTERED NUMBER: 09886388)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 91,152 67,188

CURRENT ASSETS
Stocks 28,426 7,532
Debtors 4 1,132 1,743
Cash at bank 6,152 6,953
35,710 16,228
CREDITORS
Amounts falling due within one year 5 114,821 70,499
NET CURRENT LIABILITIES (79,111 ) (54,271 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,041

12,917

CREDITORS
Amounts falling due after more than one
year

6

7,872

12,498
NET ASSETS 4,169 419

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 4,069 319
4,169 419

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

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

CAPE BUILDING CONSTRUCTION LIMITED (REGISTERED NUMBER: 09886388)

BALANCE SHEET - continued
30 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 director and authorised for issue on 29 August 2024 and were signed by:





Mr D T Cape - Director


CAPE BUILDING CONSTRUCTION LIMITED (REGISTERED NUMBER: 09886388)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. 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.

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be readily measured. Revenue is measured as 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.
Land and buildings - 4% on cost
Plant and machinery etc - 10% on cost

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 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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

CAPE BUILDING CONSTRUCTION LIMITED (REGISTERED NUMBER: 09886388)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

3. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2022 8,144 107,515 115,659
Additions 10,824 29,722 40,546
Disposals - (3,500 ) (3,500 )
At 30 November 2023 18,968 133,737 152,705
DEPRECIATION
At 1 December 2022 326 48,145 48,471
Charge for year 758 13,374 14,132
Eliminated on disposal - (1,050 ) (1,050 )
At 30 November 2023 1,084 60,469 61,553
NET BOOK VALUE
At 30 November 2023 17,884 73,268 91,152
At 30 November 2022 7,818 59,370 67,188

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1,132 1,743

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,812 5,026
Trade creditors 7 267
Other creditors 110,002 65,206
114,821 70,499

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 7,872 12,498