CASS CONSTRUCTION COMPANY (KENT) LIMITED

Company Registration Number:
00964651 (England and Wales)

Unaudited statutory accounts for the year ended 31 October 2024

Period of accounts

Start date: 1 November 2023

End date: 31 October 2024

CASS CONSTRUCTION COMPANY (KENT) LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2024

Directors report
Balance sheet
Additional notes
Balance sheet notes

CASS CONSTRUCTION COMPANY (KENT) LIMITED

Directors' report period ended 31 October 2024

The directors present their report with the financial statements of the company for the period ended 31 October 2024

Principal activities of the company

The Company is principally engaged in building and contracting for construction work.



Directors

The director shown below has held office during the whole of the period from
1 November 2023 to 31 October 2024

C J Welsher


Secretary C J Welsher

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
28 July 2025

And signed on behalf of the board by:
Name: C J Welsher
Status: Secretary

CASS CONSTRUCTION COMPANY (KENT) LIMITED

Balance sheet

As at 31 October 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 1,163 1,547
Total fixed assets: 1,163 1,547
Current assets
Debtors: 4 79,370 33,913
Cash at bank and in hand: 96,008 67,240
Total current assets: 175,378 101,153
Creditors: amounts falling due within one year: 5 ( 74,216 ) ( 31,060 )
Net current assets (liabilities): 101,162 70,093
Total assets less current liabilities: 102,325 71,640
Provision for liabilities: ( 209 ) ( 280 )
Total net assets (liabilities): 102,116 71,360
Capital and reserves
Called up share capital: 200 200
Share premium account: 21,415 21,415
Profit and loss account: 80,501 49,745
Total Shareholders' funds: 102,116 71,360

The notes form part of these financial statements

CASS CONSTRUCTION COMPANY (KENT) LIMITED

Balance sheet statements

For the year ending 31 October 2024 the company was entitled to exemption 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 28 July 2025
and signed on behalf of the board by:

Name: C J Welsher
Status: Director

The notes form part of these financial statements

CASS CONSTRUCTION COMPANY (KENT) LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is the total amount receivable by the Company in the ordinary course of business for goods supplied and services provided as a principal net of VAT up to the balance sheet date.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Motor Vehicles - 25% on written down value Plant and Machinery - 15% on written down value Equipment, Fixtures and Fittings - 25% on written down value

    Other accounting policies

    Profit recognition on contracting activities: Profits on significant contracts are calculated in accordance with the value of work carried out at the balance sheet date and where there is reasonable certainty that profits will be achieved on the contract as a whole. Profit on other contracts is only taken at the stage near enough to completion for that profit to be reasonably certain. Provision is made for all losses incurred to the accounting date, together with any further losses that are foreseen in bringing contracts to completion. Taxation: Taxation represents the sum of tax currently payable and deferred tax. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Operating Leases: Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis. Debtors and Creditors Receivable/Payable Within One Year: Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

CASS CONSTRUCTION COMPANY (KENT) LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 1 1

CASS CONSTRUCTION COMPANY (KENT) LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 November 2023 4,183 6,840 10,050 21,073
Additions
Disposals
Revaluations
Transfers
At 31 October 2024 4,183 6,840 10,050 21,073
Depreciation
At 1 November 2023 4,161 5,483 9,882 19,526
Charge for year 3 339 42 384
On disposals
Other adjustments
At 31 October 2024 4,164 5,822 9,924 19,910
Net book value
At 31 October 2024 19 1,018 126 1,163
At 31 October 2023 22 1,357 168 1,547

CASS CONSTRUCTION COMPANY (KENT) LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

4. Debtors

2024 2023
£ £
Trade debtors 70,811 28,953
Other debtors 8,559 4,960
Total 79,370 33,913
Debtors due after more than one year: 0 0

CASS CONSTRUCTION COMPANY (KENT) LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Bank loans and overdrafts 11,277 8,178
Trade creditors 48,964 14,896
Taxation and social security 11,051 6,114
Other creditors 2,924 1,872
Total 74,216 31,060

CASS CONSTRUCTION COMPANY (KENT) LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

6. Financial Commitments

At 31 October 2024,the Company had total commitments under a non cancellable operating lease in respect of a motor vehicle as follows: Within one year : £5,160 (2023: £5,629 ) Between one and five years : £Nil (2023: £5,160)