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Registered number: 12008088
Construction Machinery UK Limited
Financial Statements
For The Year Ended 30 June 2024
Simple Accounting NW Ltd
4-4a Blackburn Road
Accrington
BB5 1HD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12008088
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,991 11,809
9,991 11,809
CURRENT ASSETS
Stocks 5 305,438 300,000
Debtors 6 - 2,182
Cash at bank and in hand (5,898 ) 7,637
299,540 309,819
Creditors: Amounts Falling Due Within One Year 7 (335,742 ) (313,043 )
NET CURRENT ASSETS (LIABILITIES) (36,202 ) (3,224 )
TOTAL ASSETS LESS CURRENT LIABILITIES (26,211 ) 8,585
Creditors: Amounts Falling Due After More Than One Year 8 (27,638 ) (19,167 )
NET LIABILITIES (53,849 ) (10,582 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (53,949 ) (10,682 )
SHAREHOLDERS' FUNDS (53,849) (10,582)
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christopher Bury
Director
Mrs Anne Bury
Director
13 November 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Construction Machinery UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12008088 . The registered office is 4 Blackburn Road, Accrington, England, BB5 1HD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance method
Motor Vehicles 25% reducing balance method
Fixtures & Fittings 15% reducing balance method
Computer Equipment 25% reducing balance method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2023 19,488 800 1,403 324 22,015
As at 30 June 2024 19,488 800 1,403 324 22,015
Depreciation
As at 1 July 2023 9,148 463 373 222 10,206
Provided during the period 1,551 84 157 26 1,818
As at 30 June 2024 10,699 547 530 248 12,024
...CONTINUED
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Page 4
Net Book Value
As at 30 June 2024 8,789 253 873 76 9,991
As at 1 July 2023 10,340 337 1,030 102 11,809
5. Stocks
2024 2023
£ £
Finished goods 305,438 300,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 2,182
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 66,184 -
Bank loans and overdrafts 10,000 23,535
Corporation tax 2,444 2,395
VAT 24,917 35,955
Other creditors - 3
Accruals and deferred income 560 2,350
Directors' loan accounts 231,637 248,805
335,742 313,043
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 27,638 19,167
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
Page 4