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Construction Automation

Registered Number
10221822
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

Construction Automation
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

Mr David Longbottom
Mr Stuart Parkes

Registered Address

80 Halifax Way Pocklington Industrial Estate
Pocklington
York
YO42 1NR

Registered Number

10221822 (England and Wales)
Construction Automation
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets31,532,7251,530,867
Tangible assets415,42419,280
1,548,1491,550,147
Current assets
Debtors8,7748,420
Cash at bank and on hand8141,230
9,5889,650
Creditors amounts falling due within one year6(383,324)(361,064)
Net current assets (liabilities)(373,736)(351,414)
Total assets less current liabilities1,174,4131,198,733
Creditors amounts falling due after one year7(1,310,000)(1,310,000)
Net assets(135,587)(111,267)
Capital and reserves
Called up share capital300300
Profit and loss account(135,887)(111,567)
Shareholders' funds(135,587)(111,267)
The financial statements were approved and authorised for issue by the Board of Directors on 29 November 2024, and are signed on its behalf by:
Mr David Longbottom
Director
Registered Company No. 10221822
Construction Automation
Notes to the Financial Statements
for the year ended 30 June 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.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis. The company relies on the continued support of the directors to continue. Such support has been confirmed and will be made available for as long as the company remains active. The accounts are therefore prepared on a going concern basis. Construction Automation was awarded patents in Europe and Canada during the year. This is in addition to the patents held in America and Australia. The company is continuing to develop the machine and is actively engaging with potential customers.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
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.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Research and development
Research expenditure is written off in the period in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: • It is technically feasible to complete the intangible asset so that it will be available for use or sale; • There is the intention to complete the intangible asset and use or sell it; • There is the ability to use or sell the intangible asset; • The use or sale of the intangible asset will generate probable future economic benefits; • There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and • The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.
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:

Reducing balance (%)
Plant and machinery20
Office Equipment20
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 231,530,8671,530,867
Additions1,8581,858
At 30 June 241,532,7251,532,725
Net book value
At 30 June 241,532,7251,532,725
At 30 June 231,530,8671,530,867
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 July 2323,04024,77047,810
At 30 June 2423,04024,77047,810
Depreciation and impairment
At 01 July 2314,44514,08528,530
Charge for year1,7192,1373,856
At 30 June 2416,16416,22232,386
Net book value
At 30 June 246,8768,54815,424
At 30 June 238,59510,68519,280
5.Impairment of tangible fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-42
Other creditors379,227359,010
Accrued liabilities and deferred income4,0972,012
Total383,324361,064
7.Creditors: amounts due after one year

2024

2023

££
Amounts owed to related parties1,310,0001,310,000
Total1,310,0001,310,000
8.Provisions for liabilities
9.Related party transactions
The director operates a directors loan account with the company. At 30 June 2024 the company owed the director £379,227 (2023: £359,009). This balance is interest free and repayable upon demand.