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Company Registration No. 10261150 (England and Wales)
Stephen Thompson Civil Engineering Ltd Unaudited accounts for the year ended 31 March 2025
Stephen Thompson Civil Engineering Ltd Unaudited accounts Contents
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Stephen Thompson Civil Engineering Ltd Company Information for the year ended 31 March 2025
Director
Stephen Thompson
Company Number
10261150 (England and Wales)
Registered Office
43 CYPRESS PARK ESH WINNING DURHAM DH7 9JD
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Stephen Thompson Civil Engineering Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
167,403 
118,674 
Current assets
Debtors
85,380 
54,376 
Cash at bank and in hand
926 
13,657 
86,306 
68,033 
Creditors: amounts falling due within one year
(95,261)
(51,607)
Net current (liabilities)/assets
(8,955)
16,426 
Total assets less current liabilities
158,448 
135,100 
Creditors: amounts falling due after more than one year
(87,411)
(65,305)
Net assets
71,037 
69,795 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
70,937 
69,695 
Shareholders' funds
71,037 
69,795 
For the year ending 31 March 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 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 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 and authorised for issue on 16 June 2025 and were signed on its behalf by
Stephen Thompson Director Company Registration No. 10261150
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Stephen Thompson Civil Engineering Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Stephen Thompson Civil Engineering Ltd is a private company, limited by shares, registered in England and Wales, registration number 10261150. The registered office is 43 CYPRESS PARK, ESH WINNING, DURHAM, DH7 9JD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 Years
Motor vehicles
5 Years
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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Stephen Thompson Civil Engineering Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
144,364 
28,200 
172,564 
Additions
102,675 
- 
102,675 
Disposals
(82,000)
- 
(82,000)
At 31 March 2025
165,039 
28,200 
193,239 
Depreciation
At 1 April 2024
47,780 
6,110 
53,890 
Charge for the year
29,172 
5,640 
34,812 
On disposals
(62,866)
- 
(62,866)
At 31 March 2025
14,086 
11,750 
25,836 
Net book value
At 31 March 2025
150,953 
16,450 
167,403 
At 31 March 2024
96,584 
22,090 
118,674 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
12,267 
9,161 
Other debtors
73,113 
45,215 
85,380 
54,376 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,324 
4,614 
Obligations under finance leases and hire purchase contracts
29,346 
34,872 
Taxes and social security
59,806 
10,820 
Other creditors
126 
- 
Loans from directors
59 
701 
Accruals
600 
600 
95,261 
51,607 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,359 
9,107 
Obligations under finance leases and hire purchase contracts
84,052 
56,198 
87,411 
65,305 
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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