Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30false2023-07-01falseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07697358 2023-07-01 2024-06-30 07697358 2022-07-01 2023-06-30 07697358 2024-06-30 07697358 2023-06-30 07697358 c:Director1 2023-07-01 2024-06-30 07697358 d:PlantMachinery 2023-07-01 2024-06-30 07697358 d:PlantMachinery 2024-06-30 07697358 d:PlantMachinery 2023-06-30 07697358 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07697358 d:MotorVehicles 2023-07-01 2024-06-30 07697358 d:MotorVehicles 2024-06-30 07697358 d:MotorVehicles 2023-06-30 07697358 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07697358 d:ComputerEquipment 2023-07-01 2024-06-30 07697358 d:ComputerEquipment 2024-06-30 07697358 d:ComputerEquipment 2023-06-30 07697358 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07697358 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07697358 d:CurrentFinancialInstruments 2024-06-30 07697358 d:CurrentFinancialInstruments 2023-06-30 07697358 d:Non-currentFinancialInstruments 2024-06-30 07697358 d:Non-currentFinancialInstruments 2023-06-30 07697358 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 07697358 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 07697358 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 07697358 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 07697358 d:ShareCapital 2024-06-30 07697358 d:ShareCapital 2023-06-30 07697358 d:RetainedEarningsAccumulatedLosses 2024-06-30 07697358 d:RetainedEarningsAccumulatedLosses 2023-06-30 07697358 c:OrdinaryShareClass1 2023-07-01 2024-06-30 07697358 c:OrdinaryShareClass1 2024-06-30 07697358 c:OrdinaryShareClass1 2023-06-30 07697358 c:FRS102 2023-07-01 2024-06-30 07697358 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 07697358 c:FullAccounts 2023-07-01 2024-06-30 07697358 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 07697358 2 2023-07-01 2024-06-30 07697358 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 07697358









SEBEK CONSTRUCTION LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
SEBEK CONSTRUCTION LTD
REGISTERED NUMBER: 07697358

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible fixed assets
  
3,335
21,678

Current assets
  

Debtors: amounts falling due within one year
 5 
10,155
-

Cash at bank and in hand
  
48,022
20,579

  
58,177
20,579

Creditors: amounts falling due within one year
 6 
(19,915)
(18,315)

Net current assets
  
 
 
38,262
 
 
2,264

Total assets less current liabilities
  
41,597
23,942

Creditors: amounts falling due after more than one year
 7 
-
(19,346)

Net assets
  
41,597
4,596


Capital and reserves
  

Called up share capital 
  
3
3

Profit and loss account
  
41,594
4,593

  
41,597
4,596


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 February 2025.

Dariusz Borkiewicz
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
SEBEK CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Sebek Construction Ltd is a private company limited by shares and registered in England. The address of Its registered office is 7 Marchwood Crescent, London, W5 2DZ. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The functional and presentational currency of the company is GBP.
The following principal accounting policies have been applied:

 
2.2

Going concern

These accounts have been prepared under the going concern basis, on the understanding that the director will continue to provide financial support to the company.

 
2.3

Revenue

Revenue arises from the development of building projects. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax.
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.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable. 

 
2.4

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 2

 
SEBEK CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.
 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Plant and machinery
-
18%
reducing balance basis
Motor vehicles
-
18%
reducing balance basis
Computer equipment
-
18%
reducing balance basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.11

Creditors

Short term creditors are measured at the transaction price.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
SEBEK CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 July 2023
6,450
43,450
1,198
51,098


Disposals
-
(27,518)
-
(27,518)



At 30 June 2024

6,450
15,932
1,198
23,580



Depreciation


At 1 July 2023
5,910
22,407
1,103
29,420


Charge for the year on owned assets
97
617
17
731


Disposals
-
(9,906)
-
(9,906)



At 30 June 2024

6,007
13,118
1,120
20,245



Net book value



At 30 June 2024
443
2,814
78
3,335



At 30 June 2023
540
21,043
95
21,678


5.


Debtors

2024
2023
£
£


Trade debtors
10,155
-


Page 4

 
SEBEK CONSTRUCTION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loan
-
6,000

Corporation tax
8,219
1,577

Other taxation and social security
8,196
3,838

Other creditors
-
3,400

Accruals
3,500
3,500

19,915
18,315



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loan
-
19,346



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



3 (2023 - 3) Ordinary shares shares of £1.00 each
3
3



9.


Controlling party

The ultimate controlling party is D Borkiewicz, a director and a major shareholder of the company. 

 
Page 5