Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-3111false2023-04-01falseNo description of principal activity13falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07343489 2023-04-01 2024-03-31 07343489 2022-04-01 2023-03-31 07343489 2024-03-31 07343489 2023-03-31 07343489 c:Director1 2023-04-01 2024-03-31 07343489 d:PlantMachinery 2023-04-01 2024-03-31 07343489 d:PlantMachinery 2024-03-31 07343489 d:PlantMachinery 2023-03-31 07343489 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 07343489 d:FurnitureFittings 2023-04-01 2024-03-31 07343489 d:FurnitureFittings 2024-03-31 07343489 d:FurnitureFittings 2023-03-31 07343489 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 07343489 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 07343489 d:CurrentFinancialInstruments 2024-03-31 07343489 d:CurrentFinancialInstruments 2023-03-31 07343489 d:Non-currentFinancialInstruments 2024-03-31 07343489 d:Non-currentFinancialInstruments 2023-03-31 07343489 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07343489 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07343489 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 07343489 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 07343489 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 07343489 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-03-31 07343489 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-03-31 07343489 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-03-31 07343489 d:ShareCapital 2024-03-31 07343489 d:ShareCapital 2023-03-31 07343489 d:SharePremium 2024-03-31 07343489 d:SharePremium 2023-03-31 07343489 d:RetainedEarningsAccumulatedLosses 2024-03-31 07343489 d:RetainedEarningsAccumulatedLosses 2023-03-31 07343489 c:FRS102 2023-04-01 2024-03-31 07343489 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07343489 c:FullAccounts 2023-04-01 2024-03-31 07343489 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07343489 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 07343489









CONSTRUCTURE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
CONSTRUCTURE LIMITED
REGISTERED NUMBER: 07343489

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,466
4,377

  
2,466
4,377

Current assets
  

Debtors: amounts falling due within one year
 5 
486,503
425,785

Cash at bank and in hand
 6 
10,103
17,874

  
496,606
443,659

Creditors: amounts falling due within one year
 7 
(149,610)
(198,221)

Net current assets
  
 
 
346,996
 
 
245,438

Total assets less current liabilities
  
349,462
249,815

Creditors: amounts falling due after more than one year
 8 
(20,000)
(30,000)

  

Net assets
  
329,462
219,815


Capital and reserves
  

Called up share capital 
  
120
120

Share premium account
  
50,716
50,716

Profit and loss account
  
278,626
168,979

  
329,462
219,815


Page 1

 
CONSTRUCTURE LIMITED
REGISTERED NUMBER: 07343489
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The directors consider 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 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 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 by: 




................................................
R A Harrison
Director

Date: 18 March 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CONSTRUCTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Constructure Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is Unit 18, New Concordia Wharf, Mill Street, London, SE1 2BB.
The principal acitivity of the company is the provision of structural engineering and design consultancy services. 
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Revenue

Turnover comprises revenue recognised by the Company in respect of structural design engineering and consultancy services supplied during the year, exclusive of Value Added Tax and trade discounts.

 
2.3

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.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
CONSTRUCTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

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 balance sheet date in the countries where the Company operates and generates income.


 
2.7

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
50% reducing balance
Fixtures and fittings
-
25% reducing balance

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.

 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 11 (2023 - 13).

Page 4

 
CONSTRUCTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 April 2023
54,710
24,836
79,546



At 31 March 2024

54,710
24,836
79,546



Depreciation


At 1 April 2023
52,287
22,882
75,169


Charge for the year on owned assets
1,421
490
1,911



At 31 March 2024

53,708
23,372
77,080



Net book value



At 31 March 2024
1,002
1,464
2,466



At 31 March 2023
2,422
1,954
4,376


 


5.


Debtors

2024
2023
£
£


Trade debtors
264,325
203,607

Amounts owed by group undertakings
213,087
213,087

Other debtors
9,091
9,091

486,503
425,785


Page 5

 
CONSTRUCTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
10,103
17,874

10,103
17,874



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
26,676
28,064

Corporation tax
20,099
62,713

Other taxation and social security
74,505
82,011

Other creditors
12,660
9,356

Accruals and deferred income
5,670
6,077

149,610
198,221



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
20,000
30,000

20,000
30,000


Page 6

 
CONSTRUCTURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000

Amounts falling due 1-2 years

Bank loans
20,000
20,000


Amounts falling due after more than 5 years

Bank loans
-
10,000

30,000
40,000



10.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £16,850 (2023: £23,804). Contributions totalling £2,835 (2023: £2,497) were payable to the fund at the balance sheet date and are included in creditors.

 
Page 7