1 January 2024 v2025.15.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP032854722024-01-012024-12-31032854722024-12-31032854722023-12-3103285472core:WithinOneYear2024-12-3103285472core:WithinOneYear2023-12-3103285472core:AfterOneYear2024-12-3103285472core:AfterOneYear2023-12-3103285472core:RetainedEarningsAccumulatedLosses2024-12-3103285472core:RetainedEarningsAccumulatedLosses2023-12-3103285472bus:Director12024-01-012024-12-3103285472bus:RegisteredOffice2024-01-012024-12-3103285472core:OfficeEquipment2024-01-012024-12-31032854722023-01-012023-12-31032854722024-01-0103285472core:BetweenOneFiveYears2024-12-3103285472core:BetweenOneFiveYears2023-12-310328547212024-01-012024-12-3103285472countries:EnglandWales2024-01-012024-12-3103285472bus:AuditExemptWithAccountantsReport2024-01-012024-12-3103285472bus:CompanyLimitedByGuarantee2024-01-012024-12-3103285472bus:SmallEntities2024-01-012024-12-3103285472bus:AbridgedAccounts2024-01-012024-12-31
Company registration number:
03285472
Civil Engineering Contractors Association (Yorkshire & Humberside) Limited
Company limited by guarantee
Unaudited Filleted Abridged Financial Statements for the year ended
31 December 2024
Civil Engineering Contractors Association (Yorkshire & Humberside) Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Civil Engineering Contractors Association (Yorkshire & Humberside) Limited
Year ended
31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
abridged financial statements
of
Civil Engineering Contractors Association (Yorkshire & Humberside) Limited
for the year ended
31 December 2024
which comprise the income statement, abridged statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Members/​Doc/​rule/​2018-rulebook.pdf.
This report is made solely to the Board of Directors of
Civil Engineering Contractors Association (Yorkshire & Humberside) Limited
, as a body. My work has been undertaken solely to prepare for your approval the
abridged financial statements
of
Civil Engineering Contractors Association (Yorkshire & Humberside) Limited
and state those matters that I have agreed to state to the Board of Directors of
Civil Engineering Contractors Association (Yorkshire & Humberside) Limited
, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Technical/​fact/​tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
Civil Engineering Contractors Association (Yorkshire & Humberside) Limited
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
Civil Engineering Contractors Association (Yorkshire & Humberside) Limited
has kept adequate accounting records and to prepare statutory
abridged financial statements
that give a true and fair view of the assets, liabilities, financial position and loss of
Civil Engineering Contractors Association (Yorkshire & Humberside) Limited
. You consider that
Civil Engineering Contractors Association (Yorkshire & Humberside) Limited
is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the abridged financial statements of Civil Engineering Contractors Association (Yorkshire & Humberside) Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory abridged financial statements.
BOHORUNS
Chartered Certified Accountants & Auditors
6 Howley Park Business Village
Pullan Way
Leeds
LS27 0BZ
United Kingdom
Date:
20 March 2025
Civil Engineering Contractors Association (Yorkshire & Humberside) Limited
Abridged Statement of Financial Position
31 December 2024
20242023
Note££
Fixed assets    
Tangible assets 5
199,205
 
197,059
 
Current assets    
Debtors
17,147
 
24,761
 
Cash at bank and in hand
259,579
 
270,956
 
276,726
 
295,717
 
Creditors: amounts falling due within one year
(9,548
)
(20,491
)
Net current assets
267,178
 
275,226
 
Total assets less current liabilities 466,383   472,285  
Creditors: amounts falling due after more than one year
(55,024
)
(59,210
)
Net assets
411,359
 
413,075
 
Capital and reserves    
Profit and loss account
411,359
 
413,075
 
Members funds
411,359
 
413,075
 
For the year ending
31 December 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.
All of the members have consented to the preparation of the abridged statement of financial position for the year ended
31 December 2024
in accordance with Section 444(2A) of the Companies Act 2006.
These
abridged financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
abridged financial statements
were approved by the board of directors and authorised for issue on
20 March 2025
, and are signed on behalf of the board by:
E Westwood
Director
Company registration number:
03285472
Civil Engineering Contractors Association (Yorkshire & Humberside) Limited
Notes to the Abridged Financial Statements
Year ended
31 December 2024

1 General information

The company is a private company limited by guarantee and is registered in England and Wales. The address of the registered office is
26 Howley Park Business Village
,
Morley
,
Leeds
,
LS27 0BZ
, United Kingdom.

2 Statement of compliance

These
abridged financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
abridged financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
abridged financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
20% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

4 Average number of employees

The average number of persons employed by the company during the year was
3
(2023:
3.00
).

5 Fixed assets

Tangible assets
£
Cost  
At
1 January 2024
222,183
 
Additions
3,304
 
At
31 December 2024
225,487
 
Depreciation  
At
1 January 2024
25,124
 
Charge
1,158
 
At
31 December 2024
26,282
 
Carrying amount  
At
31 December 2024
199,205
 
At 31 December 2023
197,059
 

6 Operating leases

The company as lessee    
20242023
££
Not later than 1 year
3,086
 
3,086
 
Later than 1 year and not later than 5 years
2,572
 
5,658
 
5,658
 
8,744