Company Registration No. 11283563 (England and Wales)
CALS CONSTRUCTION LTD
Unaudited accounts
for the year ended 31 March 2025
CALS CONSTRUCTION LTD
Unaudited accounts
Contents
CALS CONSTRUCTION LTD
Company Information
for the year ended 31 March 2025
Company Number
11283563 (England and Wales)
Registered Office
26 Woodlands Drive
Thelwall
Warrington
Cheshire
WA4 2JL
CALS CONSTRUCTION LTD
Statement of financial position
as at 31 March 2025
Tangible assets
175,204
201,292
Inventories
105,201
23,991
Cash at bank and in hand
241,048
96,854
Creditors: amounts falling due within one year
(383,688)
(165,397)
Net current assets
352,918
199,533
Total assets less current liabilities
528,122
400,825
Creditors: amounts falling due after more than one year
(69,317)
(115,403)
Provisions for liabilities
Deferred tax
(43,801)
(32,999)
Net assets
415,004
252,423
Called up share capital
10
10
Profit and loss account
414,994
252,413
Shareholders' funds
415,004
252,423
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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 5 June 2025 and were signed on its behalf by
Gethin Owen
Director
Company Registration No. 11283563
CALS CONSTRUCTION LTD
Notes to the Accounts
for the year ended 31 March 2025
CALS CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 11283563. The registered office is 26 Woodlands Drive, Thelwall, Warrington, Cheshire, WA4 2JL.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
25% reducing balance basis
Motor vehicles
20% reducing balance basis
Fixtures & fittings
25% reducing balance basis
Computer equipment
25% reducing balance basis
4
Tangible fixed assets
Total
Charge for the year
15,040
CALS CONSTRUCTION LTD
Notes to the Accounts
for the year ended 31 March 2025
5
Deferred taxation
2025
2024
Accelerated capital allowances
43,801
32,999
Provision at start of year
32,999
20,203
Charged to the profit and loss account
10,802
12,796
Provision at end of year
43,801
32,999
6
Operating lease commitments
2025
2024
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
3,827
9,934
Later than one year and not later than five years
4,398
27,225
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).