1 September 2023 false No description of principal activity Taxfiler 2024.6 09749281business:PrivateLimitedCompanyLtd2023-09-012024-08-31 097492812023-08-31 097492812023-09-012024-08-31 09749281business:AuditExempt-NoAccountantsReport2023-09-012024-08-31 09749281business:AbridgedAccounts2023-09-012024-08-31 097492812024-08-31 09749281business:Director12023-09-012024-08-31 09749281business:RegisteredOffice2023-09-012024-08-31 097492812023-08-31 09749281core:WithinOneYear2024-08-31 09749281core:WithinOneYear2023-08-31 09749281core:AfterOneYear2024-08-31 09749281core:AfterOneYear2023-08-31 09749281core:SharePremiumcore:PreviouslyStatedAmount2024-08-31 09749281core:SharePremiumcore:PreviouslyStatedAmount2023-08-31 09749281core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 09749281core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 09749281core:PreviouslyStatedAmount2024-08-31 09749281core:PreviouslyStatedAmount2023-08-31 09749281business:SmallEntities2023-09-012024-08-31 09749281countries:EnglandWales2023-09-012024-08-31 097492812022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. 09749281 (England and Wales)
Russell Civil Engineering Ltd Unaudited accounts for the year ended 31 August 2024
Russell Civil Engineering Ltd Unaudited accounts Contents
Page
- 2 -
Russell Civil Engineering Ltd Company Information for the year ended 31 August 2024
Director
Allan Russell
Company Number
09749281 (England and Wales)
Registered Office
UNIT 1 BLACK BARN FARM, MILL ROAD ALPINGTON NORWICH NR14 7PQ ENGLAND
- 3 -
Russell Civil Engineering Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
372,319 
266,555 
Current assets
Inventories
- 
30,000 
Debtors
718,601 
684,719 
Cash at bank and in hand
479,794 
262,374 
1,198,395 
977,093 
Creditors: amounts falling due within one year
(417,480)
(235,626)
Net current assets
780,915 
741,467 
Total assets less current liabilities
1,153,234 
1,008,022 
Creditors: amounts falling due after more than one year
(245,809)
(286,664)
Provisions for liabilities
Deferred tax
(142,438)
(132,245)
Net assets
764,987 
589,113 
Capital and reserves
Share premium
1 
1 
Profit and loss account
764,986 
589,112 
Shareholders' funds
764,987 
589,113 
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 May 2025 and were signed on its behalf by
Allan Russell Director Company Registration No. 09749281
- 4 -
Russell Civil Engineering Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Russell Civil Engineering Ltd is a private company, limited by shares, registered in England and Wales, registration number 09749281. The registered office is UNIT 1 BLACK BARN FARM, MILL ROAD, ALPINGTON, NORWICH, NR14 7PQ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
- 5 -
Russell Civil Engineering Ltd Notes to the Accounts for the year ended 31 August 2024
Loans to directors
The director holds a loan account with the company. At the year end the company owed the director £108,143 (2023: £109,502)
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 September 2023
1,077,317 
Additions
158,539 
Disposals
(153,951)
At 31 August 2024
1,081,905 
Depreciation
At 1 September 2023
810,762 
Charge for the year
42,654 
On disposals
(143,830)
At 31 August 2024
709,586 
Net book value
At 31 August 2024
372,319 
At 31 August 2023
266,555 
5
Average number of employees
During the year the average number of employees was 16 (2023: 16).
- 6 -