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Registered number: 14874564
Cerny Construction Limited
Financial Statements
For the Period 17 May 2023 to 31 May 2024
Stepping Stones Accountancy Ltd
7c Hanham Hall
Whittucks Road
Hanham
Bristol
BS15 3FR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14874564
31 May 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 14,135
14,135
CURRENT ASSETS
Debtors 5 1,045
Cash at bank and in hand 8,679
9,724
Creditors: Amounts Falling Due Within One Year 6 (12,250 )
NET CURRENT ASSETS (LIABILITIES) (2,526 )
TOTAL ASSETS LESS CURRENT LIABILITIES 11,609
Creditors: Amounts Falling Due After More Than One Year 7 (10,661 )
NET ASSETS 948
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account 848
SHAREHOLDERS' FUNDS 948
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For the period ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michal Cerny
Director
11/09/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Cerny Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14874564 . The registered office is 7c Hanham Hall, Whittucks Road, Bristol, BS15 3FR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 17 May 2023 - - -
Additions 3,209 14,995 18,204
As at 31 May 2024 3,209 14,995 18,204
Depreciation
As at 17 May 2023 - - -
Provided during the period 320 3,749 4,069
As at 31 May 2024 320 3,749 4,069
Net Book Value
As at 31 May 2024 2,889 11,246 14,135
As at 17 May 2023 - - -
5. Debtors
31 May 2024
£
Due within one year
Trade debtors 1,045
6. Creditors: Amounts Falling Due Within One Year
31 May 2024
£
Net obligations under finance lease and hire purchase contracts 1,380
Trade creditors 34
Other creditors 9,315
Taxation and social security 1,521
12,250
7. Creditors: Amounts Falling Due After More Than One Year
31 May 2024
£
Net obligations under finance lease and hire purchase contracts 10,661
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8. Obligations Under Finance Leases and Hire Purchase
31 May 2024
£
The future minimum finance lease payments are as follows:
Not later than one year 3,474
Later than one year and not later than five years 10,661
14,135
Less: Finance charges allocated to future periods 2,094
12,041
9. Share Capital
31 May 2024
£
Allotted, Called up and fully paid 100
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