2023-06-012024-05-312024-05-31false08535400CCCARPENTRY AND BUILDING LTD2024-11-2043320iso4217:GBPxbrli:pure085354002023-06-01085354002024-05-31085354002023-06-012024-05-31085354002022-06-01085354002023-05-31085354002022-06-012023-05-3108535400bus:SmallEntities2023-06-012024-05-3108535400bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3108535400bus:FullAccounts2023-06-012024-05-3108535400bus:PrivateLimitedCompanyLtd2023-06-012024-05-3108535400core:WithinOneYear2024-05-3108535400core:AfterOneYear2024-05-3108535400core:WithinOneYear2023-05-3108535400core:AfterOneYear2023-05-3108535400core:ShareCapital2024-05-3108535400core:SharePremium2024-05-3108535400core:RevaluationReserve2024-05-3108535400core:OtherReservesSubtotal2024-05-3108535400core:RetainedEarningsAccumulatedLosses2024-05-3108535400core:ShareCapital2023-05-3108535400core:SharePremium2023-05-3108535400core:RevaluationReserve2023-05-3108535400core:OtherReservesSubtotal2023-05-3108535400core:RetainedEarningsAccumulatedLosses2023-05-3108535400core:LandBuildings2024-05-3108535400core:PlantMachinery2024-05-3108535400core:Vehicles2024-05-3108535400core:FurnitureFittings2024-05-3108535400core:OfficeEquipment2024-05-3108535400core:NetGoodwill2024-05-3108535400core:IntangibleAssetsOtherThanGoodwill2024-05-3108535400core:ListedExchangeTraded2024-05-3108535400core:UnlistedNon-exchangeTraded2024-05-3108535400core:LandBuildings2023-05-3108535400core:PlantMachinery2023-05-3108535400core:Vehicles2023-05-3108535400core:FurnitureFittings2023-05-3108535400core:OfficeEquipment2023-05-3108535400core:NetGoodwill2023-05-3108535400core:IntangibleAssetsOtherThanGoodwill2023-05-3108535400core:ListedExchangeTraded2023-05-3108535400core:UnlistedNon-exchangeTraded2023-05-3108535400core:LandBuildings2023-06-012024-05-3108535400core:PlantMachinery2023-06-012024-05-3108535400core:Vehicles2023-06-012024-05-3108535400core:FurnitureFittings2023-06-012024-05-3108535400core:OfficeEquipment2023-06-012024-05-3108535400core:NetGoodwill2023-06-012024-05-3108535400core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3108535400core:ListedExchangeTraded2023-06-012024-05-3108535400core:UnlistedNon-exchangeTraded2023-06-012024-05-3108535400core:MoreThanFiveYears2023-06-012024-05-3108535400core:Non-currentFinancialInstruments2024-05-3108535400core:Non-currentFinancialInstruments2023-05-3108535400dpl:CostSales2023-06-012024-05-3108535400dpl:DistributionCosts2023-06-012024-05-3108535400core:LandBuildings2023-06-012024-05-3108535400core:PlantMachinery2023-06-012024-05-3108535400core:Vehicles2023-06-012024-05-3108535400core:FurnitureFittings2023-06-012024-05-3108535400core:OfficeEquipment2023-06-012024-05-3108535400dpl:AdministrativeExpenses2023-06-012024-05-3108535400core:NetGoodwill2023-06-012024-05-3108535400core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3108535400dpl:GroupUndertakings2023-06-012024-05-3108535400dpl:ParticipatingInterests2023-06-012024-05-3108535400dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3108535400core:ListedExchangeTraded2023-06-012024-05-3108535400dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3108535400core:UnlistedNon-exchangeTraded2023-06-012024-05-3108535400dpl:CostSales2022-06-012023-05-3108535400dpl:DistributionCosts2022-06-012023-05-3108535400core:LandBuildings2022-06-012023-05-3108535400core:PlantMachinery2022-06-012023-05-3108535400core:Vehicles2022-06-012023-05-3108535400core:FurnitureFittings2022-06-012023-05-3108535400core:OfficeEquipment2022-06-012023-05-3108535400dpl:AdministrativeExpenses2022-06-012023-05-3108535400core:NetGoodwill2022-06-012023-05-3108535400core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3108535400dpl:GroupUndertakings2022-06-012023-05-3108535400dpl:ParticipatingInterests2022-06-012023-05-3108535400dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3108535400core:ListedExchangeTraded2022-06-012023-05-3108535400dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3108535400core:UnlistedNon-exchangeTraded2022-06-012023-05-3108535400core:NetGoodwill2024-05-3108535400core:IntangibleAssetsOtherThanGoodwill2024-05-3108535400core:LandBuildings2024-05-3108535400core:PlantMachinery2024-05-3108535400core:Vehicles2024-05-3108535400core:FurnitureFittings2024-05-3108535400core:OfficeEquipment2024-05-3108535400core:AfterOneYear2024-05-3108535400core:WithinOneYear2024-05-3108535400core:ListedExchangeTraded2024-05-3108535400core:UnlistedNon-exchangeTraded2024-05-3108535400core:ShareCapital2024-05-3108535400core:SharePremium2024-05-3108535400core:RevaluationReserve2024-05-3108535400core:OtherReservesSubtotal2024-05-3108535400core:RetainedEarningsAccumulatedLosses2024-05-3108535400core:NetGoodwill2023-05-3108535400core:IntangibleAssetsOtherThanGoodwill2023-05-3108535400core:LandBuildings2023-05-3108535400core:PlantMachinery2023-05-3108535400core:Vehicles2023-05-3108535400core:FurnitureFittings2023-05-3108535400core:OfficeEquipment2023-05-3108535400core:AfterOneYear2023-05-3108535400core:WithinOneYear2023-05-3108535400core:ListedExc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CCCARPENTRY AND BUILDING LTD

Registered Number
08535400
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

CCCARPENTRY AND BUILDING LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

BUNDY, Craig
DAVIES, Christopher Patrick

Registered Address

3 Slater Close
Totton
Southampton
SO40 8XR

Registered Number

08535400 (England and Wales)
CCCARPENTRY AND BUILDING LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3114,481122,221
114,481122,221
Current assets
Stocks420,83116,062
Debtors5232,013209,162
Cash at bank and on hand20,42628,226
273,270253,450
Creditors amounts falling due within one year6(148,798)(141,574)
Net current assets (liabilities)124,472111,876
Total assets less current liabilities238,953234,097
Creditors amounts falling due after one year7(68,039)(88,340)
Net assets170,914145,757
Capital and reserves
Called up share capital22
Profit and loss account170,912145,755
Shareholders' funds170,914145,757
The financial statements were approved and authorised for issue by the Board of Directors on 20 November 2024, and are signed on its behalf by:
BUNDY, Craig
Director
DAVIES, Christopher Patrick
Director

Registered Company No. 08535400
CCCARPENTRY AND BUILDING LTD
Notes to the Financial Statements
for the year ended 31 May 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 sale of goods
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.
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
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
Vehicles5
Office Equipment4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year56
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 June 231,581181,7787963,851188,006
Additions41654,485-3,31158,212
Disposals-(48,875)--(48,875)
At 31 May 241,997187,3887967,162197,343
Depreciation and impairment
At 01 June 2312561,8981733,58965,785
Charge for year34429,02319954530,111
On disposals-(13,034)--(13,034)
At 31 May 2446977,8873724,13482,862
Net book value
At 31 May 241,528109,5014243,028114,481
At 31 May 231,456119,880623262122,221
4.Stocks

2024

2023

££
Raw materials and consumables5,0644,752
Work in progress15,76711,310
Total20,83116,062
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables15,03847,077
Amounts owed by group undertakings116,280101,498
Amounts owed by associates and joint ventures / participating interests100,69560,587
Total232,013209,162
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.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables39,56652,628
Bank borrowings and overdrafts10,00017,000
Taxation and social security72,54847,923
Finance lease and HP contracts19,10720,002
Other creditors3,353190
Accrued liabilities and deferred income4,2243,831
Total148,798141,574
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.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts10,00020,000
Other creditors58,03968,340
Total68,03988,340
Long 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.
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts58,03968,340
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
BUNDY, Craig24,73667,86852,23640,368
DAVIES, Christopher Patrick35,85077,74253,26560,327
60,586145,610105,501100,695