REGISTERED NUMBER: 12045169 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

SOUTHERN CONSTRUCTION SOLUTIONS LIMITED

Page

Balance sheet

1

Notes to the financial statements

3

Fixed assets

Tangible assets

4

6,627

8,420

Current assets

Stocks

3,743

2,500

Debtors

5

31,705

3,617

Cash at bank

38,170

52,778

73,618

58,895

Creditors

Amounts falling due within one year

6

32,184

52,760

Net current assets

41,434

6,135

Total assets less current liabilities

48,061

14,555

Creditors

Amounts falling due after more than one year

7

(14,087

)

(24,292

)

Provisions for liabilities

8

(1,159

)

(1,139

)

Net assets/(liabilities)

32,815

(10,876

)

Capital and reserves

Called up share capital

9

100

100

Retained earnings

32,715

(10,976

)

Shareholders' funds

32,815

(10,876

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 June 2025 and were signed by:

Mr L D Courage - Director

1.	Statutory information

Southern Construction Solutions Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12045169. The registered office is 7&8 Church Street, Wimborne, Dorset, BH21 1JH and business address is Unit 27 Slader Business Park, Witney Road, Poole, Dorset, BH17 0GP.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

Turnover

Turnover represents amounts receivable, excluding value added tax, in respect of services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2023 - 1 ) .

4.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 October 2023

8,455

17,004

25,459

Additions

416

-

416

At 30 September 2024

8,871

17,004

25,875

Depreciation

At 1 October 2023

5,415

11,624

17,039

Charge for year

864

1,345

2,209

At 30 September 2024

6,279

12,969

19,248

Net book value

At 30 September 2024

2,592

4,035

6,627

At 30 September 2023

3,040

5,380

8,420

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Trade debtors

31,159

-

Tax

-

902

VAT

546

2,715

31,705

3,617

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Bank loans and overdrafts

10,205

9,897

Trade creditors

23

-

Amounts owed to group undertakings

3,559

41,727

Tax

13,637

-

Other creditors

111

-

Directors' current accounts

2,654

-

Accruals and deferred income

1,995

1,136

32,184

52,760

7.

Creditors: amounts falling due after more than one year

2024

2023

£

£

Bank loans - 1-2 years

10,514

10,205

Bank loans - 2-5 years

3,573

14,087

14,087

24,292

8.	Provisions for liabilities

2024

2023

£

£

Deferred tax

1,159

1,139

Deferred

tax

£

Balance at 1 October 2023

1,139

Charge to Income statement during year

20

Balance at 30 September 2024

1,159

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

10.	Ultimate controlling party

The company is under the control of the director Mr L Courage, by virtue of his controlling interest in it's parent, Southern Concrete Services Ltd.