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REGISTERED NUMBER: 10937490 (England and Wales)















Unaudited Financial Statements

for the Period 1 December 2023 to 31 March 2024

for

Arthur Civil Engineering Limited

Arthur Civil Engineering Limited (Registered number: 10937490)






Contents of the Financial Statements
for the Period 1 December 2023 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Arthur Civil Engineering Limited

Company Information
for the Period 1 December 2023 to 31 March 2024







DIRECTORS: A I Smith
L J O'Loughlin





REGISTERED OFFICE: Park House
37 Clarence Street
Leicester
Leicestershire
LE1 3RW





REGISTERED NUMBER: 10937490 (England and Wales)





ACCOUNTANTS: torr waterfield
Park House
37 Clarence Street
Leicester
Leicestershire
LE1 3RW

Arthur Civil Engineering Limited (Registered number: 10937490)

Balance Sheet
31 March 2024

31.3.24 30.11.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 354,995 262,021

CURRENT ASSETS
Debtors 5 2,037,348 2,056,981
Cash at bank 72,582 28,083
2,109,930 2,085,064
CREDITORS
Amounts falling due within one year 6 (1,226,301 ) (1,228,574 )
NET CURRENT ASSETS 883,629 856,490
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,238,624

1,118,511

CREDITORS
Amounts falling due after more than one
year

7

(865,218

)

(868,734

)

PROVISIONS FOR LIABILITIES (88,749 ) (65,505 )
NET ASSETS 284,657 184,272

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 284,557 184,172
284,657 184,272

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

Arthur Civil Engineering Limited (Registered number: 10937490)

Balance Sheet - continued
31 March 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2024 and were signed on its behalf by:





A I Smith - Director


Arthur Civil Engineering Limited (Registered number: 10937490)

Notes to the Financial Statements
for the Period 1 December 2023 to 31 March 2024

1. STATUTORY INFORMATION

Arthur 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.

The accounting period has been shortened from 30 November 2024 to 31 March 2024 for commercial reasons. The comparatives are for a eight month period and are not entirely comparable to the current four month period.

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.
Plant and machinery - 20% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Government grants
Capital grants are recognised under the performance model. They are credited to the profit and loss account when any performance-related conditions have been met and the grant proceeds are receivable.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Arthur Civil Engineering Limited (Registered number: 10937490)

Notes to the Financial Statements - continued
for the Period 1 December 2023 to 31 March 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2023 344,443 10,831 62,617 21,546 439,437
Additions 131,422 89 3,266 191 134,968
At 31 March 2024 475,865 10,920 65,883 21,737 574,405
DEPRECIATION
At 1 December 2023 130,562 7,002 26,090 13,762 177,416
Charge for period 34,187 866 5,490 1,451 41,994
At 31 March 2024 164,749 7,868 31,580 15,213 219,410
NET BOOK VALUE
At 31 March 2024 311,116 3,052 34,303 6,524 354,995
At 30 November 2023 213,881 3,829 36,527 7,784 262,021

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 30.11.23
£    £   
Trade debtors 1,316,791 1,344,808
Other debtors 720,557 712,173
2,037,348 2,056,981

Other debtors includes prepayments and accrued income of £588,548 (30/11/2023: £580,396).

Arthur Civil Engineering Limited (Registered number: 10937490)

Notes to the Financial Statements - continued
for the Period 1 December 2023 to 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 30.11.23
£    £   
Bank loans and overdrafts 161,111 161,111
Hire purchase contracts 117,301 64,042
Trade creditors 464,862 519,221
Taxation and social security 157,183 152,816
Other creditors 325,844 331,384
1,226,301 1,228,574

Other creditors includes accruals and deferred income of £72,048 (30/11/2023: £68,096).

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 30.11.23
£    £   
Bank loans 504,980 560,162
Hire purchase contracts 253,756 181,130
Other creditors 106,482 127,442
865,218 868,734

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 30.11.23
£    £   
Hire purchase contracts 371,057 245,172
Bank loan 600,463 654,167
Other loans 172,108 194,548
1,143,628 1,093,887

The bank loan is secured over the assets of the company.
The hire purchase loan is secured over the fixed asset that it is related to.
The other loan is secured over the fixed and floating charge over all assets of the company.

9. OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £1,018 (31/11/2023 - £1,018).

Arthur Civil Engineering Limited (Registered number: 10937490)

Notes to the Financial Statements - continued
for the Period 1 December 2023 to 31 March 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 31 March 2024 and 30 November 2023:

31.3.24 30.11.23
£    £   
A I Smith
Balance outstanding at start of period 3,270 3,079
Amounts advanced 5,414 27,365
Amounts repaid - (27,174 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 8,684 3,270

The loan was interest free and repayable on demand.