Cadogan Building Services Limited Filleted Accounts Cover
Cadogan Building Services Limited
Company No. 05761141
Information for Filing with The Registrar
28 September 2024
Cadogan Building Services Limited Balance Sheet Registrar
at
28 September 2024
Company No.
05761141
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
9691,454
9691,454
Current assets
Debtors
35,519117,223
Cash at bank and in hand
709,263397,685
744,782514,908
Creditors: Amount falling due within one year
(209,904)
(219,236)
Net current assets
534,878295,672
Total assets less current liabilities
535,847297,126
Net assets
535,847297,126
Capital and reserves
Called up share capital
44
Share premium account
6
24,99724,997
Capital redemption reserve
6
22
Profit and loss account
6
510,844272,123
Total equity
535,847297,126
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 28 September 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
All the members have consented to the preparation of abridged financial statements for the year ended 28 September 2024 in accordance with the Companies Act 2006.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 16 January 2025 and signed on its behalf by:
S.A. Ford
Director
16 January 2025
Cadogan Building Services Limited Notes to the Accounts Registrar
for the year ended 28 September 2024
1
General information
Cadogan Building Services Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 05761141
Its registered office is:
Cleaveland Mews
9 Cleaveland Road
Surbiton
Surrey
KT6 4AH
The abridged accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006, including the provisions permitting an abridged profit and loss account and balance sheet to be prepared.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Leasehold land and buildings
25% on cost
Plant and machinery
25% on cost
Furniture, fittings and equipment
25% on cost
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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Defined contribution pensions
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 payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
33
4
Tangible fixed assets
Total
£
Cost or revaluation
At 29 September 2023
6,612
At 28 September 2024
6,612
Depreciation
At 29 September 2023
5,158
Charge for the year
485
At 28 September 2024
5,643
Net book values
At 28 September 2024
969
At 28 September 2023
1,454
5
Share Capital
1 Ordinary share of £1 and 3 Ordinary A shares of £1 each fully paid.
6
Reserves
Capital redemption reserve
Total other reserves
£
£
At 29 September 2022
2
2
At 28 September 2023 and 29 September 2023
2
2
At 28 September 2024
22
Capital redemption reserve - records the nominal value of shares repurchased by the company.
Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
Profit and loss account - includes all current and prior period retained profits and losses.
7
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
13,200
13,200
13,200
13,200
Dividends by type:
Equity dividends
13,20013,200
13,200
13,200
8
Related party disclosures
Transactions with related parties
During the year, goods and services of £496 (2023 - £1,561) and consultancy services of amount of £19,050 (2023 - £124,800) were purchased from Cad Solutions (GB) Limited.
At the balance sheet date, the company was owed to Cad Solutions (GB) Limited amount of £1,247 (2023 - £10,354 owed from ) which is included in other creditors.
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