Registered number
06002588
Ciku Construction Services Limited
Unaudited Filleted Accounts
30 April 2024
Ciku Construction Services Limited
Registered number: 06002588
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 715,921 781,285
Investments 4 - 100
715,921 781,385
Current assets
Debtors 5 3,975,967 3,975,000
Cash at bank and in hand 241,282 918,891
4,217,249 4,893,891
Creditors: amounts falling due within one year 6 (3,351,472) (2,874,170)
Net current assets 865,777 2,019,721
Net assets 1,581,698 2,801,106
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,581,598 2,801,006
Shareholder's funds 1,581,698 2,801,106
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Bujar Ciku
Director
Approved by the board on 22 October 2024
Ciku Construction Services Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 20 years
Fixtures, fittings, tools and equipment over 10 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 5
3 Tangible fixed assets
Land and buildings Fixtures and fittings Total
£ £ £
Cost
At 1 May 2023 1,303,204 5,811 1,309,015
At 30 April 2024 1,303,204 5,811 1,309,015
Depreciation
At 1 May 2023 526,710 1,020 527,730
Charge for the year 65,160 204 65,364
At 30 April 2024 591,870 1,224 593,094
Net book value
At 30 April 2024 711,334 4,587 715,921
At 30 April 2023 776,494 4,791 781,285
4 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 May 2023 100
Disposals (100)
At 30 April 2024 -
5 Debtors 2024 2023
£ £
Trade debtors 58,575 862,625
Amounts owed by group undertakings and undertakings in which the company has a participating interest 3,144,865 -
Amounts owed by associated companies - 2,659,387
Other debtors 772,527 452,988
3,975,967 3,975,000
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 611,327 432,491
Amounts owed to group undertakings and undertakings in which the company has a participating interest 465,550 543,495
Directors' current accounts 1,550,060 1,689,795
Taxation and social security costs 364,004 128,956
Other creditors 360,531 79,433
3,351,472 2,874,170
7 Related party transactions
In January 2024 a restructuring took place and Ciku Construction Services Limited became a subsidiary of Ciku Group Limited alongside Ciku Contracts limited, Ciku Training Services Limited and Ciku Plant Limited.

The company has made loans during the year, which remain outstanding, to the following group companies:
Ciku Group Limited - £3,144,500 (2023: £835,000)
Ciku Training Services Limited - £365 (2023: £365)
and owes to Ciku Plant Limited - £127,411 (2023: £127,411)
Ciku Contracts Limited - £338,139 (2023: £543,495)

During the year a related company, Ciku Holdings Limited, was placed in liquidaton. The balance owed to Ciku Construction Services Limited of £1,936,030 has been written off.
8 Other information
Ciku Construction Services Limited is a private company limited by shares and incorporated in England and Wales. It is a wholly owned subsidiary of Ciku Group Limited. The registered office of both companies is:
63a Hawks Road
Kingston upon Thames
Surrey
KT1 3EF
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