0 false false false false false false false false false false true false false false false false false No description of principal activity 2023-10-01 Sage Accounts Production Advanced 2024 - FRS102_2024 829 221 122 343 486 608 116 24 92 xbrli:pure xbrli:shares iso4217:GBP 12871242 2023-10-01 2024-09-30 12871242 2024-09-30 12871242 2023-09-30 12871242 2022-10-01 2023-09-30 12871242 2023-09-30 12871242 2022-09-30 12871242 core:FurnitureFittings 2023-10-01 2024-09-30 12871242 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 12871242 bus:Director1 2023-10-01 2024-09-30 12871242 core:WithinOneYear 2024-09-30 12871242 core:WithinOneYear 2023-09-30 12871242 core:FurnitureFittings 2023-09-30 12871242 core:FurnitureFittings 2024-09-30 12871242 core:ShareCapital 2024-09-30 12871242 core:ShareCapital 2023-09-30 12871242 core:RetainedEarningsAccumulatedLosses 2024-09-30 12871242 core:RetainedEarningsAccumulatedLosses 2023-09-30 12871242 core:DeferredTaxation 2023-10-01 2024-09-30 12871242 core:AcceleratedTaxDepreciationDeferredTax 2024-09-30 12871242 core:AcceleratedTaxDepreciationDeferredTax 2023-09-30 12871242 core:FurnitureFittings 2023-09-30 12871242 core:DeferredTaxation 2023-09-30 12871242 core:DeferredTaxation 2024-09-30 12871242 bus:SmallEntities 2023-10-01 2024-09-30 12871242 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 12871242 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 12871242 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12871242 bus:FullAccounts 2023-10-01 2024-09-30 12871242 bus:OrdinaryShareClass1 2024-09-30 12871242 bus:OrdinaryShareClass1 2023-09-30
COMPANY REGISTRATION NUMBER: 12871242
CONCRETE CONSULTANCY LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
30 September 2024
CONCRETE CONSULTANCY LIMITED
FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2024
CONTENTS
PAGE
Statement of financial position
1
Notes to the financial statements
3
CONCRETE CONSULTANCY LIMITED
STATEMENT OF FINANCIAL POSITION
30 September 2024
2024
2023
Note
£
£
£
£
FIXED ASSETS
Tangible assets
4
486
608
CURRENT ASSETS
Debtors
5
360
6,400
Cash at bank and in hand
22,206
35,346
---------
---------
22,566
41,746
CREDITORS: amounts falling due within one year
6
1,782
11,399
---------
---------
NET CURRENT ASSETS
20,784
30,347
---------
---------
TOTAL ASSETS LESS CURRENT LIABILITIES
21,270
30,955
PROVISIONS
7
92
116
---------
---------
NET ASSETS
21,178
30,839
---------
---------
CONCRETE CONSULTANCY LIMITED
STATEMENT OF FINANCIAL POSITION (continued)
30 September 2024
2024
2023
Note
£
£
£
£
CAPITAL AND RESERVES
Called up share capital
9
100
100
Profit and loss account
21,078
30,739
---------
---------
SHAREHOLDERS FUNDS
21,178
30,839
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 16 June 2025 , and are signed on behalf of the board by:
Mr P Morley
Director
Company registration number: 12871242
CONCRETE CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2024
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Equitable House, 55 Pellon Lane, Halifax, West Yorkshire, HX1 5SP.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Current tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
20% reducing balance
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
4. TANGIBLE ASSETS
Fixtures and fittings
£
Cost
At 1 October 2023 and 30 September 2024
829
-----
Depreciation
At 1 October 2023
221
Charge for the year
122
-----
At 30 September 2024
343
-----
Carrying amount
At 30 September 2024
486
-----
At 30 September 2023
608
-----
5. DEBTORS
2024
2023
£
£
Trade debtors
6,400
Other debtors
360
-----
--------
360
6,400
-----
--------
6. CREDITORS: amounts falling due within one year
2024
2023
£
£
Accruals and deferred income
1,545
1,840
Corporation tax
43
3,957
Social security and other taxes
3,033
Director loan accounts
194
2,569
--------
---------
1,782
11,399
--------
---------
7. PROVISIONS
Deferred tax (note 8)
£
At 1 October 2023
116
Charge against provision
( 24)
-----
At 30 September 2024
92
-----
8. DEFERRED TAX
The deferred tax included in the statement of financial position is as follows:
2024
2023
£
£
Included in provisions (note 7)
92
116
-----
-----
The deferred tax account consists of the tax effect of timing differences in respect of:
2024
2023
£
£
Accelerated capital allowances
92
116
-----
-----
9. CALLED UP SHARE CAPITAL
Issued, called up and fully paid
2024
2023
No.
£
No.
£
Ordinary shares of £ 1 each
100
100
100
100
-----
-----
-----
-----
10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
The director's loan account was in credit at the year end. The loan is repayable on demand and no interest is charged.