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REGISTERED NUMBER: 02518340 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Carnam Construction Limited

Carnam Construction Limited (Registered number: 02518340)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Accountants' Report 5

Carnam Construction Limited

Company Information
for the year ended 30 April 2024







DIRECTORS: G P Rydill
A L Rydill





SECRETARY: Mrs F Rydill





REGISTERED OFFICE: 8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ





REGISTERED NUMBER: 02518340 (England and Wales)





ACCOUNTANTS: Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ

Carnam Construction Limited (Registered number: 02518340)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 132,604 76,188

CURRENT ASSETS
Stocks 4,500 4,500
Debtors 5 377,971 1,089,652
Cash at bank 945,572 476,537
1,328,043 1,570,689
CREDITORS
Amounts falling due within one year 6 729,350 947,742
NET CURRENT ASSETS 598,693 622,947
TOTAL ASSETS LESS CURRENT
LIABILITIES

731,297

699,135

PROVISIONS FOR LIABILITIES 32,986 19,047
NET ASSETS 698,311 680,088

CAPITAL AND RESERVES
Called up share capital 2,222 2,222
Capital redemption reserve 5,000 5,000
Retained earnings 691,089 672,866
698,311 680,088

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 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 8 October 2024 and were signed on its behalf by:




G P Rydill - Director



A L Rydill - Director


Carnam Construction Limited (Registered number: 02518340)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Carnam Construction 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 represents building and refurbishment work done net of value added tax and adjusted for work in progress.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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

Taxation
Taxation for the year 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 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
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 year was 11 (2023 - 11 ) .

Carnam Construction Limited (Registered number: 02518340)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 May 2023 17,640 118,650 136,290
Additions 1,271 109,256 110,527
Disposals - (29,650 ) (29,650 )
At 30 April 2024 18,911 198,256 217,167
DEPRECIATION
At 1 May 2023 6,802 53,300 60,102
Charge for year 2,799 36,512 39,311
Eliminated on disposal - (14,850 ) (14,850 )
At 30 April 2024 9,601 74,962 84,563
NET BOOK VALUE
At 30 April 2024 9,310 123,294 132,604
At 30 April 2023 10,838 65,350 76,188

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 368,538 1,085,669
Other debtors 9,433 3,983
377,971 1,089,652

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 167,405 352,646
Taxation and social security 319,586 297,653
Other creditors 242,359 297,443
729,350 947,742

Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Carnam Construction Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Carnam Construction Limited for the year ended 30 April 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Carnam Construction Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Carnam Construction Limited and state those matters that we have agreed to state to the Board of Directors of Carnam Construction Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carnam Construction Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Carnam Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Carnam Construction Limited. You consider that Carnam Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Carnam Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ


8 October 2024