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REGISTERED NUMBER: 06054005 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 January 2024

for

Constantine Building Services Limited

Constantine Building Services Limited (Registered number: 06054005)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Constantine Building Services Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: Mr M Constantine
Mr A M Constantine





SECRETARY: Mr M Constantine





REGISTERED OFFICE: 4 Barkers Court
Standard Way Business Park
Northallerton
North Yorkshire
DL6 2BF





REGISTERED NUMBER: 06054005 (England and Wales)





ACCOUNTANTS: Tindle's LLP
Chartered Accountants and Business Advisers
Medway House
Fudan Way
Teesdale Business Park
Stockton on Tees
TS17 6EN

Constantine Building Services Limited (Registered number: 06054005)

Balance Sheet
31 January 2024

31/1/24 31/1/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 308,992 194,688

CURRENT ASSETS
Stocks 62,618 101,033
Debtors 5 1,347,552 1,348,505
Cash at bank and in hand 1,304,992 1,106,303
2,715,162 2,555,841
CREDITORS
Amounts falling due within one year 6 1,211,789 1,314,936
NET CURRENT ASSETS 1,503,373 1,240,905
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,812,365

1,435,593

CREDITORS
Amounts falling due after more than one
year

7

(187,551

)

(80,910

)

PROVISIONS FOR LIABILITIES (14,571 ) (25,819 )
NET ASSETS 1,610,243 1,328,864

CAPITAL AND RESERVES
Called up share capital 9 300 300
Retained earnings 1,609,943 1,328,564
SHAREHOLDERS' FUNDS 1,610,243 1,328,864

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

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

Constantine Building Services Limited (Registered number: 06054005)

Balance Sheet - continued
31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2024 and were signed on its behalf by:





Mr M Constantine - Director


Constantine Building Services Limited (Registered number: 06054005)

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

1. STATUTORY INFORMATION

Constantine Building Services 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 shown in the profit and loss account represents the right to consideration for the performance of the obligations of the company, and is stated excluding value added tax.

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.
Improvements to property - Straight line over the life of the lease
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Constantine Building Services Limited (Registered number: 06054005)

Notes to the Financial Statements - continued
for the Year Ended 31 January 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 the profit and loss account 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.

Financial instruments
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at the balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 71 (2023 - 74 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 451,696
Additions 175,980
Disposals (57,357 )
At 31 January 2024 570,319
DEPRECIATION
At 1 February 2023 257,008
Charge for year 52,532
Eliminated on disposal (48,213 )
At 31 January 2024 261,327
NET BOOK VALUE
At 31 January 2024 308,992
At 31 January 2023 194,688


Constantine Building Services Limited (Registered number: 06054005)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/24 31/1/23
£    £   
Trade debtors 868,197 871,434
Amounts owed by group undertakings 11 11
Other debtors 479,344 477,060
1,347,552 1,348,505

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/24 31/1/23
£    £   
Hire purchase contracts and finance leases 27,021 5,925
Trade creditors 506,371 575,635
Taxation and social security 206,968 265,149
Other creditors 471,429 468,227
1,211,789 1,314,936

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/1/24 31/1/23
£    £   
Hire purchase contracts and finance leases 157,358 58,477
Other creditors 30,193 22,433
187,551 80,910

8. SECURED DEBTS

The following secured debts are included within creditors:

31/1/24 31/1/23
£    £   
Hire purchase & finance leases 184,379 64,401

Hire purchase contracts and finance leases are secured on the assets to which they relate. The aggregate net book value of fixed assets which are held under hire purchase contracts and finance leases at 31 January 2024 was £193,786 (2023: £66,948).

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/1/24 31/1/23
value: £    £   
300 Ordinary £1 300 300


Constantine Building Services Limited (Registered number: 06054005)

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

10. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £159,580 (2023: £210,436). This comprises £159,580 re amounts due under short-term operating leases (2023: £210,436).

Before the balance sheet date, the directors agreed to purchase various assets under finance lease agreements, which were not delivered until after the balance sheet date. Total minimum lease payments under such agreements total £263,239 (2023; £nil).

11. RELATED PARTY DISCLOSURES

As disclosed by the 'Directors' benefits: advances, credits and guarantees' note, loans to directors subsisted during the years ended 31 January 2024 and 31 January 2023.

The company has taken advantage of the exemption contained within FRS 102 paragraph 1AC.35 not to disclose transactions with other 100% group companies .

12. DIRECTORS' BENEFITS: ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2024 and 31 January 2023:

20242023
££

Balance outstanding at the start of the year17,62616,834
Advances in the year69,330216,565
Repayments in the year(85,904)(215,773)
Balance at end of period1,05217,626

Interest was charged on a monthly basis at 2.00% per annum during the year ended 31 January 2024 (2023: 2.00% per annum) and there were no fixed repayment terms.