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Company Registration No. 06218117 (England and Wales)
C Ginn Building Restoration Limited Unaudited accounts for the year ended 30 April 2025
C Ginn Building Restoration Limited Unaudited accounts Contents
Page
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C Ginn Building Restoration Limited Company Information for the year ended 30 April 2025
Directors
Craig Ginn Sean Hawkins
Company Number
06218117 (England and Wales)
Registered Office
Unit 11, Millside Industrial Estate, Lawson Road Dartford DA1 5BW
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C Ginn Building Restoration Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,090 
14,627 
Current assets
Debtors
2,529 
700 
Cash at bank and in hand
26,317 
44,881 
28,846 
45,581 
Creditors: amounts falling due within one year
(6,581)
(17,999)
Net current assets
22,265 
27,582 
Total assets less current liabilities
33,355 
42,209 
Provisions for liabilities
Deferred tax
(2,107)
(2,779)
Net assets
31,248 
39,430 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
30,248 
38,430 
Shareholders' funds
31,248 
39,430 
For the year ending 30 April 2025 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2025 and were signed on its behalf by
Craig Ginn Director Company Registration No. 06218117
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C Ginn Building Restoration Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
C Ginn Building Restoration Limited is a private company, limited by shares, registered in England and Wales, registration number 06218117. The registered office is Unit 11, Millside Industrial, Estate, Lawson Road, Dartford, DA1 5BW.
2
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Plant & machinery
15% Reducing balance basis
Motor vehicles
25% Reducing balance basis
Intangible fixed assets
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
Taxation
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related 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.
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.
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C Ginn Building Restoration Limited Notes to the Accounts for the year ended 30 April 2025
3
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2024
230,000 
At 30 April 2025
230,000 
Amortisation
At 1 May 2024
230,000 
At 30 April 2025
230,000 
Net book value
At 30 April 2025
- 
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2024
11,639 
42,097 
53,736 
At 30 April 2025
11,639 
42,097 
53,736 
Depreciation
At 1 May 2024
10,442 
28,667 
39,109 
Charge for the year
180 
3,357 
3,537 
At 30 April 2025
10,622 
32,024 
42,646 
Net book value
At 30 April 2025
1,017 
10,073 
11,090 
At 30 April 2024
1,197 
13,430 
14,627 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
662 
700 
Accrued income and prepayments
1,867 
- 
2,529 
700 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
530 
531 
Taxes and social security
2,976 
7,054 
Other creditors
600 
- 
Loans from directors
650 
8,506 
Accruals
1,825 
1,908 
6,581 
17,999 
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C Ginn Building Restoration Limited Notes to the Accounts for the year ended 30 April 2025
7
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
2,107 
2,779 
2025 
2024 
£ 
£ 
Provision at start of year
2,779 
2,779 
Credited to the profit and loss account
(672)
- 
Provision at end of year
2,107 
2,779 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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