Company registration number 08022087 (England and Wales)
STURGEON'S (CIVIL ENGINEERING) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
PAGES FOR FILING WITH REGISTRAR
STURGEON'S (CIVIL ENGINEERING) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
STURGEON'S (CIVIL ENGINEERING) LIMITED (REGISTERED NUMBER: 08022087)
BALANCE SHEET
AS AT 30 APRIL 2024
30 April 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
4,043
11,385
Current assets
Debtors
5
3,269,429
3,058,617
Cash at bank and in hand
37,616
232,732
3,307,045
3,291,349
Creditors: amounts falling due within one year
6
(946,917)
(1,019,592)
Net current assets
2,360,128
2,271,757
Total assets less current liabilities
2,364,171
2,283,142
Provisions for liabilities
(1,011)
(2,846)
Net assets
2,363,160
2,280,296
Capital and reserves
Called up share capital
700
700
Capital redemption reserve
300
300
Profit and loss reserves
2,362,160
2,279,296
Total equity
2,363,160
2,280,296

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

STURGEON'S (CIVIL ENGINEERING) LIMITED (REGISTERED NUMBER: 08022087)
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024
30 April 2024
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 30 January 2025 and are signed on its behalf by:
Mr M J P Sturgeon
Director
STURGEON'S (CIVIL ENGINEERING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
- 3 -
1
Accounting policies
Company information

Sturgeon's (Civil Engineering) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 32-34 Henwood Green Road, Pembury, Kent, TN2 4LG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Computers
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

STURGEON'S (CIVIL ENGINEERING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 4 -
1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
2
5
3
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2023 and 30 April 2024
100,000
Amortisation and impairment
At 1 May 2023 and 30 April 2024
100,000
Carrying amount
At 30 April 2024
-
0
At 30 April 2023
-
0
STURGEON'S (CIVIL ENGINEERING) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 5 -
4
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 May 2023
50,657
-
0
50,657
Additions
-
0
345
345
Disposals
(22,730)
-
0
(22,730)
At 30 April 2024
27,927
345
28,272
Depreciation and impairment
At 1 May 2023
39,272
-
0
39,272
Depreciation charged in the year
1,243
29
1,272
Eliminated in respect of disposals
(16,315)
-
0
(16,315)
At 30 April 2024
24,200
29
24,229
Carrying amount
At 30 April 2024
3,727
316
4,043
At 30 April 2023
11,385
-
0
11,385
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
-
0
59,118
Other debtors
3,269,429
2,999,499
3,269,429
3,058,617
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
18,485
64,816
Amounts owed to group undertakings
65,539
48,790
Taxation and social security
39,437
79,623
Other creditors
823,456
826,363
946,917
1,019,592
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