IRIS Accounts Production v24.2.0.383 04425283 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh044252832023-03-31044252832024-03-31044252832023-04-012024-03-31044252832022-03-31044252832022-04-012023-03-31044252832023-03-3104425283ns15:EnglandWales2023-04-012024-03-3104425283ns14:PoundSterling2023-04-012024-03-3104425283ns10:Director12023-04-012024-03-3104425283ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3104425283ns10:SmallEntities2023-04-012024-03-3104425283ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3104425283ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3104425283ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3104425283ns10:FullAccounts2023-04-012024-03-3104425283ns10:Director22023-04-012024-03-3104425283ns10:Director32023-04-012024-03-3104425283ns10:Director42023-04-012024-03-3104425283ns10:CompanySecretary12023-04-012024-03-3104425283ns10:RegisteredOffice2023-04-012024-03-3104425283ns5:CurrentFinancialInstruments2024-03-3104425283ns5:CurrentFinancialInstruments2023-03-3104425283ns5:Non-currentFinancialInstruments2024-03-3104425283ns5:Non-currentFinancialInstruments2023-03-3104425283ns5:ShareCapital2024-03-3104425283ns5:ShareCapital2023-03-3104425283ns5:RetainedEarningsAccumulatedLosses2024-03-3104425283ns5:RetainedEarningsAccumulatedLosses2023-03-3104425283ns5:PlantMachinery2023-04-012024-03-3104425283ns5:FurnitureFittings2023-04-012024-03-3104425283ns5:MotorVehicles2023-04-012024-03-3104425283ns5:PlantMachinery2023-03-3104425283ns5:FurnitureFittings2023-03-3104425283ns5:MotorVehicles2023-03-3104425283ns5:PlantMachinery2024-03-3104425283ns5:FurnitureFittings2024-03-3104425283ns5:MotorVehicles2024-03-3104425283ns5:PlantMachinery2023-03-3104425283ns5:FurnitureFittings2023-03-3104425283ns5:MotorVehicles2023-03-3104425283ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-03-3104425283ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-03-3104425283ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-04-012024-03-3104425283ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-03-3104425283ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3104425283ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
REGISTERED NUMBER: 04425283 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2024

for

CLS Civil Engineering Limited

CLS Civil Engineering Limited (Registered number: 04425283)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CLS Civil Engineering Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: C L Salmon
C W Salmon
H G Salmon
Mrs J L Betts





SECRETARY: Mrs K M Salmon





REGISTERED OFFICE: Atherton Way
Brigg
North Lincolnshire
DN20 8AR





REGISTERED NUMBER: 04425283 (England and Wales)

CLS Civil Engineering Limited (Registered number: 04425283)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 324,991 328,440

CURRENT ASSETS
Stocks - 15,779
Debtors 5 3,689,567 2,339,821
Cash at bank 316,549 2,162,401
4,006,116 4,518,001
CREDITORS
Amounts falling due within one year 6 1,461,395 1,938,827
NET CURRENT ASSETS 2,544,721 2,579,174
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,869,712

2,907,614

CREDITORS
Amounts falling due after more than one
year

7

-

(7,350

)

PROVISIONS FOR LIABILITIES (77,343 ) (77,956 )
NET ASSETS 2,792,369 2,822,308

CAPITAL AND RESERVES
Called up share capital 105 105
Retained earnings 2,792,264 2,822,203
SHAREHOLDERS' FUNDS 2,792,369 2,822,308

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

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 25 September 2024 and were signed on its behalf by:





C L Salmon - Director


CLS Civil Engineering Limited (Registered number: 04425283)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

CLS 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 - 20% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on cost

Stocks and work in progress
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.

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.

CLS Civil Engineering Limited (Registered number: 04425283)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2023 - 30 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2023 728,607 11,178 253,607 993,392
Additions 38,400 - 91,911 130,311
Disposals - - (31,500 ) (31,500 )
At 31 March 2024 767,007 11,178 314,018 1,092,203
DEPRECIATION
At 1 April 2023 493,548 11,178 160,226 664,952
Charge for year 82,736 - 50,368 133,104
Eliminated on disposal - - (30,844 ) (30,844 )
At 31 March 2024 576,284 11,178 179,750 767,212
NET BOOK VALUE
At 31 March 2024 190,723 - 134,268 324,991
At 31 March 2023 235,059 - 93,381 328,440

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2023 274,700
Transfer to ownership (183,450 )
At 31 March 2024 91,250
DEPRECIATION
At 1 April 2023 135,756
Charge for year 18,250
Transfer to ownership (103,818 )
At 31 March 2024 50,188
NET BOOK VALUE
At 31 March 2024 41,062
At 31 March 2023 138,944

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 3,142,398 2,307,446
Other debtors 547,169 32,375
3,689,567 2,339,821

CLS Civil Engineering Limited (Registered number: 04425283)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 9,200 35,707
Trade creditors 997,555 1,097,297
Taxation and social security 349,940 706,994
Other creditors 104,700 98,829
1,461,395 1,938,827

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts - 7,350

8. ULTIMATE CONTROLLING PARTY

The ultimate parent company and controlling party is C L Salmon Holdings Limited, a company incorporated in England and Wales.