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CKD & Son Construction Limited

Registered Number
04381481
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

CKD & Son Construction Limited
Company Information
for the year from 1 March 2024 to 28 February 2025

Director

Paul Anthony Conway

Registered Address

107 North Street
Martock
Somerset
TA12 6EJ

Registered Number

04381481 (England and Wales)
CKD & Son Construction Limited
Balance Sheet as at
28 February 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets31,8172,422
1,8172,422
Current assets
Debtors44,4487,261
Cash at bank and on hand2,397-
6,8457,261
Creditors amounts falling due within one year5(8,214)(9,040)
Net current assets (liabilities)(1,369)(1,779)
Total assets less current liabilities448643
Provisions for liabilities(345)(460)
Net assets103183
Capital and reserves
Called up share capital100100
Profit and loss account383
Shareholders' funds103183
The financial statements were approved and authorised for issue by the Director on 6 May 2025, and are signed on its behalf by:
Paul Anthony Conway
Director
Registered Company No. 04381481
CKD & Son Construction Limited
Notes to the Financial Statements
for the year ended 28 February 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
2.Average number of employees

20252024
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 2419,272
At 28 February 2519,272
Depreciation and impairment
At 01 March 2416,849
Charge for year606
At 28 February 2517,455
Net book value
At 28 February 251,817
At 29 February 242,422
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables2,6402,250
Amounts owed by associates and joint ventures / participating interests1,8084,387
Other debtors-624
Total4,4487,261
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.
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables-987
Bank borrowings and overdrafts7924,966
Taxation and social security5,9061,641
Accrued liabilities and deferred income1,5161,446
Total8,2149,040
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.