2023-04-012024-03-312024-03-31false12505179CONCEPT BUILD GROUP LTD2024-08-0541202iso4217:GBPxbrli:pure125051792023-04-01125051792024-03-31125051792023-04-012024-03-31125051792022-04-01125051792023-03-31125051792022-04-012023-03-3112505179bus:SmallEntities2023-04-012024-03-3112505179bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3112505179bus:FullAccounts2023-04-012024-03-3112505179bus:PrivateLimitedCompanyLtd2023-04-012024-03-3112505179core:WithinOneYear2024-03-3112505179core:AfterOneYear2024-03-3112505179core:WithinOneYear2023-03-3112505179core:AfterOneYear2023-03-3112505179core:ShareCapital2024-03-3112505179core:SharePremium2024-03-3112505179core:RevaluationReserve2024-03-3112505179core:OtherReservesSubtotal2024-03-3112505179core:RetainedEarningsAccumulatedLosses2024-03-3112505179core:ShareCapital2023-03-3112505179core:SharePremium2023-03-3112505179core:RevaluationReserve2023-03-3112505179core:OtherReservesSubtotal2023-03-3112505179core:RetainedEarningsAccumulatedLosses2023-03-3112505179core:LandBuildings2024-03-3112505179core:PlantMachinery2024-03-3112505179core:Vehicles2024-03-3112505179core:FurnitureFittings2024-03-3112505179core:OfficeEquipment2024-03-3112505179core:NetGoodwill2024-03-3112505179core:IntangibleAssetsOtherThanGoodwill2024-03-3112505179core:ListedExchangeTraded2024-03-3112505179core:UnlistedNon-exchangeTraded2024-03-3112505179core:LandBuildings2023-03-3112505179core:PlantMachinery2023-03-3112505179core:Vehicles2023-03-3112505179core:FurnitureFittings2023-03-3112505179core:OfficeEquipment2023-03-3112505179core:NetGoodwill2023-03-3112505179core:IntangibleAssetsOtherThanGoodwill2023-03-3112505179core:ListedExchangeTraded2023-03-3112505179core:UnlistedNon-exchangeTraded2023-03-3112505179core:LandBuildings2023-04-012024-03-3112505179core:PlantMachinery2023-04-012024-03-3112505179core:Vehicles2023-04-012024-03-3112505179core:FurnitureFittings2023-04-012024-03-3112505179core:OfficeEquipment2023-04-012024-03-3112505179core:NetGoodwill2023-04-012024-03-3112505179core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112505179core:ListedExchangeTraded2023-04-012024-03-3112505179core:UnlistedNon-exchangeTraded2023-04-012024-03-3112505179core:MoreThanFiveYears2023-04-012024-03-3112505179core:Non-currentFinancialInstruments2024-03-3112505179core:Non-currentFinancialInstruments2023-03-3112505179dpl:CostSales2023-04-012024-03-3112505179dpl:DistributionCosts2023-04-012024-03-3112505179core:LandBuildings2023-04-012024-03-3112505179core:PlantMachinery2023-04-012024-03-3112505179core:Vehicles2023-04-012024-03-3112505179core:FurnitureFittings2023-04-012024-03-3112505179core:OfficeEquipment2023-04-012024-03-3112505179dpl:AdministrativeExpenses2023-04-012024-03-3112505179core:NetGoodwill2023-04-012024-03-3112505179core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112505179dpl:GroupUndertakings2023-04-012024-03-3112505179dpl:ParticipatingInterests2023-04-012024-03-3112505179dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3112505179core:ListedExchangeTraded2023-04-012024-03-3112505179dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3112505179core:UnlistedNon-exchangeTraded2023-04-012024-03-3112505179dpl:CostSales2022-04-012023-03-3112505179dpl:DistributionCosts2022-04-012023-03-3112505179core:LandBuildings2022-04-012023-03-3112505179core:PlantMachinery2022-04-012023-03-3112505179core:Vehicles2022-04-012023-03-3112505179core:FurnitureFittings2022-04-012023-03-3112505179core:OfficeEquipment2022-04-012023-03-3112505179dpl:AdministrativeExpenses2022-04-012023-03-3112505179core:NetGoodwill2022-04-012023-03-3112505179core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112505179dpl:GroupUndertakings2022-04-012023-03-3112505179dpl:ParticipatingInterests2022-04-012023-03-3112505179dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112505179core:ListedExchangeTraded2022-04-012023-03-3112505179dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112505179core:UnlistedNon-exchangeTraded2022-04-012023-03-3112505179core:NetGoodwill2024-03-3112505179core:IntangibleAssetsOtherThanGoodwill2024-03-3112505179core:LandBuildings2024-03-3112505179core:PlantMachinery2024-03-3112505179core:Vehicles2024-03-3112505179core:FurnitureFittings2024-03-3112505179core:OfficeEquipment2024-03-3112505179core:AfterOneYear2024-03-3112505179core:WithinOneYear2024-03-3112505179core:ListedExchangeTraded2024-03-3112505179core:UnlistedNon-exchangeTraded2024-03-3112505179core:ShareCapital2024-03-3112505179core:SharePremium2024-03-3112505179core:RevaluationReserve2024-03-3112505179core:OtherReservesSubtotal2024-03-3112505179core:RetainedEarningsAccumulatedLosses2024-03-3112505179core:NetGoodwill2023-03-3112505179core:IntangibleAssetsOtherThanGoodwill2023-03-3112505179core:LandBuildings2023-03-3112505179core:PlantMachinery2023-03-3112505179core:Vehicles2023-03-3112505179core:FurnitureFittings2023-03-3112505179core:OfficeEquipment2023-03-3112505179core:AfterOneYear2023-03-3112505179core:WithinOneYear2023-03-3112505179core:ListedExchangeTraded2023-03-3112505179core:UnlistedNon-exchangeTraded2023-03-3112505179core:ShareCapital2023-03-3112505179core:SharePremium2023-03-3112505179core:RevaluationReserve2023-03-3112505179core:OtherReservesSubtotal2023-03-3112505179core:RetainedEarningsAccumulatedLosses2023-03-3112505179core:NetGoodwill2022-04-0112505179core:IntangibleAssetsOtherThanGoodwill2022-04-0112505179core:LandBuildings2022-04-0112505179core:PlantMachinery2022-04-0112505179core:Vehicles2022-04-0112505179core:FurnitureFittings2022-04-0112505179core:OfficeEquipment2022-04-0112505179core:AfterOneYear2022-04-0112505179core:WithinOneYear2022-04-0112505179core:ListedExchangeTraded2022-04-0112505179core:UnlistedNon-exchangeTraded2022-04-0112505179core:ShareCapital2022-04-0112505179core:SharePremium2022-04-0112505179core:RevaluationReserve2022-04-0112505179core:OtherReservesSubtotal2022-04-0112505179core:RetainedEarningsAccumulatedLosses2022-04-0112505179core:AfterOneYear2023-04-012024-03-3112505179core:WithinOneYear2023-04-012024-03-3112505179core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3112505179core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3112505179core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3112505179core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3112505179core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3112505179core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3112505179core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3112505179core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3112505179core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3112505179core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3112505179core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3112505179core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3112505179core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3112505179core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3112505179core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3112505179core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3112505179core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3112505179core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3112505179core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3112505179core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3112505179core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3112505179core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3112505179core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3112505179core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3112505179core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3112505179core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3112505179core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3112505179bus:Director12023-04-012024-03-31

CONCEPT BUILD GROUP LTD

Registered Number
12505179
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

CONCEPT BUILD GROUP LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

URCH, Gregory Grant

Registered Address

27 Sunbury Close
Bordon
GU35 0BW

Registered Number

12505179 (England and Wales)
CONCEPT BUILD GROUP LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets316,02614,102
16,02614,102
Current assets
Stocks410,056200
Debtors55,919935
Cash at bank and on hand52,4643,363
68,4394,498
Creditors amounts falling due within one year6(89,035)(79,399)
Net current assets (liabilities)(20,596)(74,901)
Total assets less current liabilities(4,570)(60,799)
Creditors amounts falling due after one year7(34,000)(76,500)
Net assets(38,570)(137,299)
Capital and reserves
Called up share capital11
Profit and loss account(38,571)(137,300)
Shareholders' funds(38,570)(137,299)
The financial statements were approved and authorised for issue by the Director on 5 August 2024, and are signed on its behalf by:
URCH, Gregory Grant
Director
Registered Company No. 12505179
CONCEPT BUILD GROUP LTD
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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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.
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:

Reducing balance (%)
Plant and machinery20
Vehicles20
Office Equipment20
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 year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 2313,80912,300-26,109
Additions4,5541,5507086,812
Disposals(2,660)--(2,660)
At 31 March 2415,70313,85070830,261
Depreciation and impairment
At 01 April 236,2675,740-12,007
Charge for year1,8891,546353,470
On disposals(1,242)--(1,242)
At 31 March 246,9147,2863514,235
Net book value
At 31 March 248,7896,56467316,026
At 31 March 237,5426,560-14,102
4.Stocks

2024

2023

££
Work in progress9,856-
Other stocks200200
Total10,056200
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables5,295300
Prepayments and accrued income624635
Total5,919935
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,8815,769
Bank borrowings and overdrafts59,64768,149
Taxation and social security18,8954,631
Accrued liabilities and deferred income8,612850
Total89,03579,399
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts34,00076,500
Total34,00076,500