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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
Page
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C&D Plant & Construction Limited Company Information for the year ended 30 April 2024
Director
Mrs B O'Connor
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
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C&D Plant & Construction Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
126,337 
127,365 
Current assets
Debtors
146,225 
378,231 
Cash at bank and in hand
1,283,534 
1,181,486 
1,429,759 
1,559,717 
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 
Capital and reserves
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
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C&D Plant & Construction Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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 taxation
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.
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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 
Additions
- 
41,085 
41,085 
At 30 April 2024
208,984 
248,465 
457,449 
Depreciation
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 
Net book value
At 30 April 2024
31,446 
94,891 
126,337 
At 30 April 2023
41,928 
85,437 
127,365 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Plant & machinery
4,744 
17,154 
- Motor vehicles
76,511 
60,930 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
42,616 
267,497 
Other debtors
103,609 
110,734 
146,225 
378,231 
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 
249,072 
307,556 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
44,162 
85,109 
Obligations under finance leases and hire purchase contracts
19,330 
20,162 
Other creditors
10,221 
401 
73,713 
105,672 
Other creditors include a director's loan of £ Nil (2023 - £401) that is interest free and has no fixed date of repayment.
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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 
2024 
2023 
£ 
£ 
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 
9
Share capital
2024 
2023 
£ 
£ 
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).
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