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Registered number: 11638381
Civil Safety Drainage Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 11638381
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,428,468 3,298,293
3,428,468 3,298,293
CURRENT ASSETS
Debtors 5 2,733,905 2,243,257
Cash at bank and in hand 982,702 193,863
3,716,607 2,437,120
Creditors: Amounts Falling Due Within One Year 6 (2,688,285 ) (2,156,508 )
NET CURRENT ASSETS (LIABILITIES) 1,028,322 280,612
TOTAL ASSETS LESS CURRENT LIABILITIES 4,456,790 3,578,905
Creditors: Amounts Falling Due After More Than One Year 7 (2,440,092 ) (1,946,351 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (509,515 ) (554,475 )
NET ASSETS 1,507,183 1,078,079
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement 1,507,083 1,077,979
SHAREHOLDERS' FUNDS 1,507,183 1,078,079
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Ben Edgley
Director
23 May 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Civil Safety Drainage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11638381 . The registered office is Unit 1 Wood Lane, Ramsey, Huntington, PE26 2XA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 3 years straight line
Plant & Machinery 25% / 5% reducing balance, 15 years straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2023: 28)
37 28
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2023 24,432 3,230,453 468,026 6,181
Additions - 338,092 184,578 -
Disposals (12,082 ) (32,069 ) (102,490 ) (2,321 )
As at 31 October 2024 12,350 3,536,476 550,114 3,860
Depreciation
As at 1 November 2023 15,533 297,861 118,073 3,270
Provided during the period 5,225 190,595 104,236 608
Disposals (11,342 ) (12,606 ) (34,508 ) (1,341 )
As at 31 October 2024 9,416 475,850 187,801 2,537
Net Book Value
As at 31 October 2024 2,934 3,060,626 362,313 1,323
As at 1 November 2023 8,899 2,932,592 349,953 2,911
Computer Equipment Total
£ £
Cost
As at 1 November 2023 5,495 3,734,587
Additions - 522,670
Disposals (3,645 ) (152,607 )
As at 31 October 2024 1,850 4,104,650
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 November 2023 1,557 436,294
Provided during the period 788 301,452
Disposals (1,767 ) (61,564 )
As at 31 October 2024 578 676,182
Net Book Value
As at 31 October 2024 1,272 3,428,468
As at 1 November 2023 3,938 3,298,293
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,900,968 1,721,283
Amounts owed by group undertakings 401,247 373,730
Other debtors 431,690 148,244
2,733,905 2,243,257
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 689,598 613,324
Trade creditors 489,149 415,398
Bank loans and overdrafts - 33,811
Amounts owed to group undertakings 27,979 -
Other creditors 1,321,775 979,133
Taxation and social security 159,784 114,842
2,688,285 2,156,508
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,440,092 1,887,952
Bank loans - 58,399
2,440,092 1,946,351
8. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 14,771
Other Creditors 1,310,180 950,868
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 689,598 613,324
Later than one year and not later than five years 2,440,092 1,887,952
3,129,690 2,501,276
3,129,690 2,501,276
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 33,850 33,850
Later than one year and not later than five years 73,646 107,496
107,496 141,346
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
Director 1
At start of period £0
Amounts advanced  £5,140
Amounts repaid  (£0)
At end of period  £5,140
The above loan is unsecured, interest free and repayable on demand.
13. Related Party Transactions
Creditors include the following amounts due to group companies:
Civil Safety Training and Rescue Limited : £27,979 (2023 : £0).

Debtors include the following amounts due from group companies:
CES Holdco Limited : £401,247 (2023 : £373,730).
14. Ultimate Controlling Party
The company's ultimate controlling party is CES Holdco Ltd by virtue of its ownership of 100% of the issued share capital in the company.
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