2023-04-012024-03-312024-03-31false05114347C + D CONSTRUCTION (SE) 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C + D CONSTRUCTION (SE) LIMITED

Registered Number
05114347
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

C + D CONSTRUCTION (SE) LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

CLARK, Christopher Hugh
WALKER, David Melvyn

Registered Address

21 Sheperdsgate Drive
Herne
Herne Bay
CT6 7TX

Registered Number

05114347 (England and Wales)
C + D CONSTRUCTION (SE) LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks43,00115,067
Debtors523,76719,821
Cash at bank and on hand20,37929,293
47,14764,181
Creditors amounts falling due within one year6(46,083)(64,014)
Net current assets (liabilities)1,064167
Total assets less current liabilities1,064167
Net assets1,064167
Capital and reserves
Called up share capital22
Profit and loss account1,062165
Shareholders' funds1,064167
The financial statements were approved and authorised for issue by the Board of Directors on 27 June 2024, and are signed on its behalf by:
CLARK, Christopher Hugh
Director
Registered Company No. 05114347
C + D CONSTRUCTION (SE) LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets
4.Stocks

2024

2023

££
Other stocks3,00115,067
Total3,00115,067
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-1,906
Other debtors23,76717,915
Total23,76719,821
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables10,00033,349
Bank borrowings and overdrafts627451
Taxation and social security35,45630,214
Total46,08364,014