Registered number
10002071
C&A Construction & Maintenance Limited
Filleted Accounts
29 February 2024
C&A Construction & Maintenance Limited
Registered number: 10002071
Balance Sheet
as at 29 February 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 1 1
Tangible assets 4 247,131 176,800
247,132 176,801
Current assets
Stocks 12,867 12,618
Debtors 5 331,526 253,663
Cash at bank and in hand 107,817 200,821
452,210 467,102
Creditors: amounts falling due within one year 6 (287,810) (295,119)
Net current assets 164,400 171,983
Total assets less current liabilities 411,532 348,784
Creditors: amounts falling due after more than one year 7 (54,768) (50,633)
Net assets 356,764 298,151
Capital and reserves
Called up share capital 200 200
Profit and loss account 356,564 297,951
Shareholders' funds 356,764 298,151
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr S Anderson
Director
Approved by the board on 11 June 2024
C&A Construction & Maintenance Limited
Notes to the Accounts
for the year ended 29 February 2024
1 Accounting policies
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
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold land and buildings over the lease term
Plant and machinery over 3 - 7 years
Fixtures, fittings, tools and equipment over 5 years
Motor vehicles over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 16 15
3 Intangible fixed assets £
Goodwill:
Cost
At 1 March 2023 1
At 29 February 2024 1
Amortisation
At 29 February 2024 -
Net book value
At 29 February 2024 1
At 28 February 2023 1
Goodwill has been written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 March 2023 66,903 46,522 183,992 297,417
Additions - 20,178 93,378 113,556
Disposals - - (14,046) (14,046)
At 29 February 2024 66,903 66,700 263,324 396,927
Depreciation
At 1 March 2023 20,034 19,132 82,828 121,994
Charge for the year 4,773 4,080 28,258 37,111
On disposals - - (9,309) (9,309)
At 29 February 2024 24,807 23,212 101,777 149,796
Net book value
At 29 February 2024 42,096 43,488 161,547 247,131
At 28 February 2023 46,869 28,767 101,164 176,800
5 Debtors 2024 2023
£ £
Trade debtors 329,505 258,035
Other debtors 2,021 (4,372)
331,526 253,663
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Obligations under finance lease and hire purchase contracts 22,955 24,524
Trade creditors 81,688 80,492
Taxation and social security costs 108,733 128,324
Other creditors 64,434 51,779
287,810 295,119
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 12,449 22,500
Obligations under finance lease and hire purchase contracts 42,319 28,133
54,768 50,633
8 Other information
C&A Construction & Maintenance Limited is a private company limited by shares and incorporated in England. Its registered office is:
The Old Hall
2 Albert Street
Crook
Co Durham
DL15 9EL
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