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Registered number: 08131989
Future Concrete Cutting Services Ltd
Financial Statements
For The Year Ended 30 September 2024
Apex Partners
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08131989
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 906,565 832,570
906,565 832,570
CURRENT ASSETS
Stocks 5 35,000 59,803
Debtors 6 240,659 185,442
Cash at bank and in hand 74,021 182
349,680 245,427
Creditors: Amounts Falling Due Within One Year 7 (371,514 ) (492,169 )
NET CURRENT ASSETS (LIABILITIES) (21,834 ) (246,742 )
TOTAL ASSETS LESS CURRENT LIABILITIES 884,731 585,828
Creditors: Amounts Falling Due After More Than One Year 8 (147,729 ) (301,411 )
NET ASSETS 737,002 284,417
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 737,001 284,416
SHAREHOLDERS' FUNDS 737,002 284,417
Page 1
Page 2
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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
K Klimavicius
Director
25th June 2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Future Concrete Cutting Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08131989 . The registered office is 65 Ruskin Road, Grays, Essex, RM16 4HB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Held at fair value
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Straight Line
Computer Equipment 25% Reducing Balance
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2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 4 4
4 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2023 415,000 464,634 380,948 141,025
Additions - 149,973 57,090 -
As at 30 September 2024 415,000 614,607 438,038 141,025
Depreciation
As at 1 October 2023 - 174,037 253,975 141,025
Provided during the period - 88,114 46,015 -
As at 30 September 2024 - 262,151 299,990 141,025
Net Book Value
As at 30 September 2024 415,000 352,456 138,048 -
As at 1 October 2023 415,000 290,597 126,973 -
Computer Equipment Total
£ £
Cost
As at 1 October 2023 - 1,401,607
Additions 1,415 208,478
As at 30 September 2024 1,415 1,610,085
Depreciation
As at 1 October 2023 - 569,037
Provided during the period 354 134,483
As at 30 September 2024 354 703,520
Net Book Value
As at 30 September 2024 1,061 906,565
As at 1 October 2023 - 832,570
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5. Stocks
2024 2023
£ £
Work in progress 35,000 59,803
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 59,273 45,744
Prepayments and accrued income 39,568 52,758
VAT 141,818 86,940
240,659 185,442
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 90,940 68,887
Trade creditors 132,746 214,017
Bank loans and overdrafts 9,807 50,605
Other loans 57,776 48,764
Corporation tax 43,072 27,333
Other taxes and social security 34,942 9,650
Accruals and deferred income 1,400 1,400
Director's loan account 831 71,513
371,514 492,169
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 55,208 128,747
Bank loans 14,040 32,492
Other loans 78,481 140,172
147,729 301,411
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 90,940 68,887
Later than one year and not later than five years 55,208 128,747
146,148 197,634
146,148 197,634
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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