2023-09-012024-08-312024-08-31false08656963CDT CONSTRUCTION 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CDT CONSTRUCTION LIMITED

Registered Number
08656963
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

CDT CONSTRUCTION LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

COMLEY, Christopher Roy

Registered Address

10 Deeble Way
Netley
Southampton
SO31 5JP

Registered Number

08656963 (England and Wales)
CDT CONSTRUCTION LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-147
-147
Current assets
Debtors49,25016,274
Cash at bank and on hand11,6762,387
20,92618,661
Creditors amounts falling due within one year5(13,029)(12,754)
Net current assets (liabilities)7,8975,907
Total assets less current liabilities7,8976,054
Creditors amounts falling due after one year6(2,314)(4,778)
Provisions for liabilities7-(28)
Net assets5,5831,248
Capital and reserves
Called up share capital102102
Profit and loss account5,4811,146
Shareholders' funds5,5831,248
The financial statements were approved and authorised for issue by the Director on 25 November 2024, and are signed on its behalf by:
COMLEY, Christopher Roy
Director
Registered Company No. 08656963
CDT CONSTRUCTION LIMITED
Notes to the Financial Statements
for the year ended 31 August 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
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:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Office Equipment5
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 September 2315,0847331,00616,823
Disposals(6,904)--(6,904)
At 31 August 248,1807331,0069,919
Depreciation and impairment
At 01 September 2315,0845861,00616,676
Charge for year-147-147
On disposals(6,904)--(6,904)
At 31 August 248,1807331,0069,919
Net book value
At 31 August 24----
At 31 August 23-147-147
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,308366
Amounts owed by associates and joint ventures / participating interests5,94215,908
Total9,25016,274
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.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables108-
Bank borrowings and overdrafts2,4642,404
Taxation and social security8,9368,909
Accrued liabilities and deferred income1,5211,441
Total13,02912,754
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.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts2,3144,778
Total2,3144,778
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-28
Total-28
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
COMLEY, Christopher Roy15,90837,91347,8805,941
15,90837,91347,8805,941