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REGISTERED NUMBER: 13504288 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Construction Refurbishment Services
Limited

Construction Refurbishment Services
Limited (Registered number: 13504288)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Construction Refurbishment Services
Limited

Company Information
for the year ended 30 April 2024







DIRECTORS: G A Richardson
Mrs J T Richardson
R Sanderson
Mrs L M Sanderson





REGISTERED OFFICE: 7 Boldon Court
Burford Way
Boldon Colliery
Sunderland
Tyne and Wear
NE35 9PY





REGISTERED NUMBER: 13504288 (England and Wales)





ACCOUNTANTS: TTR Barnes Limited
Chartered Accountants
3-5 Grange Terrace
Stockton Road
Sunderland
Tyne & Wear
SR2 7DG

Construction Refurbishment Services
Limited (Registered number: 13504288)

Statement of Financial Position
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,146 -
Investments 5 113,147 113,147
114,293 113,147

CURRENT ASSETS
Debtors 6 71,580 24,935
Cash at bank 26,813 14,555
98,393 39,490
CREDITORS
Amounts falling due within one year 7 205,609 102,333
NET CURRENT LIABILITIES (107,216 ) (62,843 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,077

50,304

PROVISIONS FOR LIABILITIES 287 -
NET ASSETS 6,790 50,304

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 6,690 50,204
SHAREHOLDERS' FUNDS 6,790 50,304

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.

Construction Refurbishment Services
Limited (Registered number: 13504288)

Statement of Financial Position - continued
30 April 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 1 October 2024 and were signed on its behalf by:




G A Richardson - Director



R Sanderson - Director


Construction Refurbishment Services
Limited (Registered number: 13504288)

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

1. STATUTORY INFORMATION

Construction Refurbishment 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.

The financial statements have been prepared on the going concern basis, which assume that the company will continue in operational existence for the foreseeable future, which the directors consider to be appropriate.

Preparation of consolidated financial statements
The financial statements contain information about Construction Refurbishment Services Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value an subsequently measured at their settlement value.

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 statement of financial position date.


Construction Refurbishment Services
Limited (Registered number: 13504288)

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

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 1,719
At 30 April 2024 1,719
DEPRECIATION
Charge for year 573
At 30 April 2024 573
NET BOOK VALUE
At 30 April 2024 1,146

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2023
and 30 April 2024 113,147
NET BOOK VALUE
At 30 April 2024 113,147
At 30 April 2023 113,147

Construction Refurbishment Services
Limited (Registered number: 13504288)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 56,360 9,000
Other debtors 15,220 15,935
71,580 24,935

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 108 2,748
Amounts owed to group undertakings 108,550 53,550
Taxation and social security 94,848 44,551
Other creditors 2,103 1,484
205,609 102,333

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
R Sanderson and Mrs L M Sanderson
Balance outstanding at start of year 15,935 (449 )
Amounts advanced 166,558 114,568
Amounts repaid (167,273 ) (98,184 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 15,220 15,935

9. RELATED PARTY DISCLOSURE

Opus BSL (Holdings) Limited own 50% of the share capital. At the balance sheet date, £108,550 was owed to Opus BSL (Holdings) Limited

Opus (BSL) Holdings Limited also owns 100% of the share capital in Opus Building Services Limited. Throughout the year, services amounting to £353,044 were provided to Opus Buildings Services Limited on normal commercial terms.