Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30falsetrue2023-12-01falseNo description of principal activity43trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06755157 2023-12-01 2024-11-30 06755157 2022-12-01 2023-11-30 06755157 2024-11-30 06755157 2023-11-30 06755157 c:Director1 2023-12-01 2024-11-30 06755157 d:PlantMachinery 2023-12-01 2024-11-30 06755157 d:PlantMachinery 2024-11-30 06755157 d:PlantMachinery 2023-11-30 06755157 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 06755157 d:MotorVehicles 2023-12-01 2024-11-30 06755157 d:MotorVehicles 2024-11-30 06755157 d:MotorVehicles 2023-11-30 06755157 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 06755157 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 06755157 d:CurrentFinancialInstruments 2024-11-30 06755157 d:CurrentFinancialInstruments 2023-11-30 06755157 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 06755157 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 06755157 d:ShareCapital 2024-11-30 06755157 d:ShareCapital 2023-11-30 06755157 d:RetainedEarningsAccumulatedLosses 2024-11-30 06755157 d:RetainedEarningsAccumulatedLosses 2023-11-30 06755157 c:FRS102 2023-12-01 2024-11-30 06755157 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 06755157 c:FullAccounts 2023-12-01 2024-11-30 06755157 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 06755157 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Registered Number:06755157













COMPLETE CONSTRUCTION & DEVELOPMENT LIMITED




UNAUDITED

FINANCIAL STATEMENTS
 
PAGES FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024











 
COMPLETE CONSTRUCTION & DEVELOPMENT LIMITED
REGISTERED NUMBER:06755157


BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
12,194
16,418

  
12,194
16,418

Current assets
  

Debtors: amounts falling due within one year
 5 
103,647
92,508

Cash at bank and in hand
  
134,075
41,354

  
237,722
133,862

Creditors: amounts falling due within one year
 6 
(183,004)
(89,287)

Net current assets
  
 
 
54,718
 
 
44,575

Total assets less current liabilities
  
66,912
60,993

Provisions for liabilities
  

Deferred tax
  
(1,877)
(2,859)

  
 
 
(1,877)
 
 
(2,859)

Net assets
  
65,035
58,134


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
65,033
58,132

  
65,035
58,134


- 1 -



 
COMPLETE CONSTRUCTION & DEVELOPMENT LIMITED
REGISTERED NUMBER:06755157

    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 profit and loss account 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: 




Mr P A Smith
Director

Date: 3 June 2025

The notes on pages 3 to 6 form part of these financial statements.

- 2 -



 
COMPLETE CONSTRUCTION & DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Complete Construction & Development Limited (the "Company") is a private company limited by share
capital, and incorporated and domiciled in the UK, registration number 06755157. The address of the
registered office is Oakside, Helmingham Road, Ashbocking, Ipswich, Suffolk, IP6 9JS. 

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

Going concern

The directors are satisfied that the Company has adequate resources to continue in operational existence for the foreseeable future, and for a period of at least 12 months from the date of approving these financial statements.  The Directors are not aware of any material uncertainties with regard to going concern.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.


- 3 -



 
COMPLETE CONSTRUCTION & DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.6

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, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
10%
Staight line
Motor vehicles
-
20%
Straight line

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.

- 4 -



 
COMPLETE CONSTRUCTION & DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investment in ordinary shares.
Financial assets that are measure at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

 
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 4 (2023 - 3).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 December 2023
30,240
6,000
36,240



At 30 November 2024

30,240
6,000
36,240



Depreciation


At 1 December 2023
17,422
2,400
19,822


Charge for the year on owned assets
3,024
1,200
4,224



At 30 November 2024

20,446
3,600
24,046



Net book value



At 30 November 2024
9,794
2,400
12,194



At 30 November 2023
12,818
3,600
16,418


- 5 -



 
COMPLETE CONSTRUCTION & DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
96,420
79,253

Other debtors
2,614
701

Prepayments and accrued income
4,613
5,619

Amounts recoverable on long term contracts
-
6,935

103,647
92,508



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
16,385
22,089

Corporation tax
33,766
8,239

Other taxation and social security
67,493
27,664

Other creditors
56,288
28,296

Accruals and deferred income
9,072
2,999

183,004
89,287



7.


Related party transactions

Included in other creditors is £56,288 (2023: £28,205) due to Mr P A Smith in respect of his directors loan
account balance.

 

- 6 -