2023-04-012024-03-312024-03-31false09024002CONSTRUCTION SUPERVISORS 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CONSTRUCTION SUPERVISORS LTD

Registered Number
09024002
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

CONSTRUCTION SUPERVISORS LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Jeremy Williams

Registered Address

Walker House
Market Place
Somerton
TA11 7LZ

Registered Number

09024002 (England and Wales)
CONSTRUCTION SUPERVISORS LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-1,028
Tangible assets4-113
-1,141
Current assets
Debtors-2,669
Cash at bank and on hand-18,626
-21,295
Creditors amounts falling due within one year5-(3,557)
Net current assets (liabilities)-17,738
Total assets less current liabilities-18,879
Provisions for liabilities6-(8)
Net assets-18,871
Capital and reserves
Called up share capital11
Profit and loss account(1)18,870
Shareholders' funds-18,871
The financial statements were approved and authorised for issue by the Director on 20 November 2024, and are signed on its behalf by:
Jeremy Williams
Director
Registered Company No. 09024002
CONSTRUCTION SUPERVISORS LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
Intangible assets
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year00
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2310,28210,282
Disposals(10,282)(10,282)
Amortisation and impairment
At 01 April 239,2549,254
On disposals(9,254)(9,254)
Net book value
At 31 March 24--
At 31 March 231,0281,028
4.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 April 231,5001,500
Disposals(1,500)(1,500)
Depreciation and impairment
At 01 April 231,3871,387
On disposals(1,387)(1,387)
Net book value
At 31 March 24--
At 31 March 23113113
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security-2,916
Accrued liabilities and deferred income-641
Total-3,557
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.
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-8
Total-8