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REGISTERED NUMBER: 06863374 (England and Wales)















Construction Cost Management Services
Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025






Construction Cost Management Services
Limited (Registered number: 06863374)






Contents of the Financial Statements
for the year ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Construction Cost Management Services
Limited

Company Information
for the year ended 31 March 2025







DIRECTOR: J McGurty





REGISTERED OFFICE: Gorse Lea
Abbott Brow
Mellor
Lancashire
BB2 7HT





REGISTERED NUMBER: 06863374 (England and Wales)





ACCOUNTANTS: McMillan & Co LLP
Chartered Accountants
28 Eaton Avenue
Matrix Office Park
Buckshaw Village
Chorley
Lancashire
PR7 7NA

Construction Cost Management Services
Limited (Registered number: 06863374)

Balance Sheet
31 March 2025

2025 2024
Notes £ £ £
FIXED ASSETS
Tangible assets 4 - 235

CURRENT ASSETS
Debtors 5 - 6,500
Cash at bank 2,976 3,376
2,976 9,876
CREDITORS
Amounts falling due within one year 6 2,975 5,210
NET CURRENT ASSETS 1 4,666
TOTAL ASSETS LESS CURRENT
LIABILITIES

1

4,901

PROVISIONS FOR LIABILITIES 7 - 45
NET ASSETS 1 4,856

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings - 4,855
SHAREHOLDERS' FUNDS 1 4,856

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Construction Cost Management Services
Limited (Registered number: 06863374)

Balance Sheet - continued
31 March 2025


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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 June 2025 and were signed by:





J McGurty - Director


Construction Cost Management Services
Limited (Registered number: 06863374)

Notes to the Financial Statements
for the year ended 31 March 2025

1. STATUTORY INFORMATION

Construction Cost Management Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The amounts in the financial statements have been rounded to the nearest £1.

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.

The company has ceased trade and the director does not intend to acquire a replacement trade. Therefore, the director has not prepared these financial statements on a going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Construction Cost Management Services
Limited (Registered number: 06863374)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 April 2024
and 31 March 2025 420
DEPRECIATION
At 1 April 2024 185
Charge for year 235
At 31 March 2025 420
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 235

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors - 6,500

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Taxation and social security 785 2,011
Other creditors 2,190 3,199
2,975 5,210

Included in other creditors is an amount owing to the director of £734 (2024 £1,854) which is unsecured, interest free and has no fixed repayment terms.

Construction Cost Management Services
Limited (Registered number: 06863374)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

7. PROVISIONS FOR LIABILITIES
2025 2024
£ £
Deferred tax
Accelerated capital allowances - 45

Deferred tax
£
Balance at 1 April 2024 45
Movement in the period
Balance at 31 March 2025 45

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Class No Nominal 2025 No Nominal 2024
value value
£ £    £

Ordinary A 50 0.01 0.50 50 0.01 0.50
Ordinary B 50 0.01 0.50 50 0.01 0.50
100 1 100 1

9. RELATED PARTY DISCLOSURES

In the opinion of the directors the company is controlled by Mr J McGurty by virtue of his shareholding.