Company Registration No. 08039219 (England and Wales)
C&D Plant & Construction Limited
Unaudited accounts
for the year ended 30 April 2024
C&D Plant & Construction Limited
Unaudited accounts
Contents
C&D Plant & Construction Limited
Company Information
for the year ended 30 April 2024
Company Number
08039219 (England and Wales)
Registered Office
5
St Denys Road
Portswood
SO17 2GN
England
Accountants
Sharma and Company
5 St Denys Road
Portswood
Southampton
Hampshire
SO17 2GN
C&D Plant & Construction Limited
Statement of financial position
as at 30 April 2024
Tangible assets
126,337
127,365
Cash at bank and in hand
1,283,534
1,181,486
Creditors: amounts falling due within one year
(249,072)
(307,556)
Net current assets
1,180,687
1,252,161
Total assets less current liabilities
1,307,024
1,379,526
Creditors: amounts falling due after more than one year
(73,713)
(105,672)
Provisions for liabilities
Deferred tax
(31,584)
(31,841)
Net assets
1,201,727
1,242,013
Called up share capital
1
1
Profit and loss account
1,201,726
1,242,012
Shareholders' funds
1,201,727
1,242,013
For the year ending 30 April 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 January 2025 and were signed on its behalf by
Mrs B O'Connor
Director
Company Registration No. 08039219
C&D Plant & Construction Limited
Notes to the Accounts
for the year ended 30 April 2024
C&D Plant & Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 08039219. The registered office is 5, St Denys Road, Portswood, SO17 2GN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% pa Reducing Balance Method
Motor vehicles
25% pa Reducing Balance Method
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
C&D Plant & Construction Limited
Notes to the Accounts
for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 May 2023
208,984
207,380
416,364
At 30 April 2024
208,984
248,465
457,449
At 1 May 2023
167,056
121,943
288,999
Charge for the year
10,482
31,631
42,113
At 30 April 2024
177,538
153,574
331,112
At 30 April 2024
31,446
94,891
126,337
At 30 April 2023
41,928
85,437
127,365
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
4,744
17,154
- Motor vehicles
76,511
60,930
Amounts falling due within one year
Trade debtors
42,616
267,497
Other debtors
103,609
110,734
6
Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
47,544
48,600
Obligations under finance leases and hire purchase contracts
32,518
31,410
Trade creditors
17,008
77,728
Taxes and social security
1,751
318
Other creditors
150,251
149,500
7
Creditors: amounts falling due after more than one year
2024
2023
Obligations under finance leases and hire purchase contracts
19,330
20,162
Other creditors
10,221
401
Other creditors include a director's loan of £ Nil (2023 - £401) that is interest free and has no fixed date of repayment.
C&D Plant & Construction Limited
Notes to the Accounts
for the year ended 30 April 2024
8
Deferred taxation
2024
2023
Accelerated capital allowances
31,584
31,841
Provision at start of year
31,841
19,283
(Credited)/charged to the profit and loss account
(257)
12,558
Provision at end of year
31,584
31,841
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
10
Average number of employees
During the year the average number of employees was 2 (2023: 3).