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Company No: 02693085 (England and Wales)

CONCRETE BRIDGE DEVELOPMENT GROUP

(A COMPANY LIMITED BY GUARANTEE)

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH THE REGISTRAR

CONCRETE BRIDGE DEVELOPMENT GROUP

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024

Contents

CONCRETE BRIDGE DEVELOPMENT GROUP

COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024
CONCRETE BRIDGE DEVELOPMENT GROUP

COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024
DIRECTORS C P Atkins
S M Cook (Appointed 01 October 2024)
S K Singh (Resigned 01 October 2024)
SECRETARY C Wilson
REGISTERED OFFICE Sandhurst House - Suite 1
297 Yorktown Road
Sandhurst
Berkshire
GU47 0QA
United Kingdom
COMPANY NUMBER 02693085 (England and Wales)
ACCOUNTANT Shaw Gibbs Limited
Wey Court West
Union Road
Farnham
Surrey
GU9 7PT
CONCRETE BRIDGE DEVELOPMENT GROUP

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024
CONCRETE BRIDGE DEVELOPMENT GROUP

STATEMENT OF FINANCIAL POSITION (continued)

AS AT 31 DECEMBER 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 20 24
20 24
Current assets
Debtors 4 2,413 10,434
Cash at bank and in hand 5 91,294 63,459
93,707 73,893
Creditors: amounts falling due within one year 6 ( 22,971) ( 12,833)
Net current assets 70,736 61,060
Total assets less current liabilities 70,756 61,084
Net assets 70,756 61,084
Reserves
Retained earnings 70,756 61,084
Total reserves 70,756 61,084

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Concrete Bridge Development Group (registered number: 02693085) were approved and authorised for issue by the Board of Directors on 11 August 2025. They were signed on its behalf by:

S M Cook
Director
CONCRETE BRIDGE DEVELOPMENT GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024
CONCRETE BRIDGE DEVELOPMENT GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Concrete Bridge Development Group (the Company) is a private company, limited by guarantee, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sandhurst House - Suite 1, 297 Yorktown Road, Sandhurst, Berkshire, GU47 0QA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents net Subscriptions and Conference fees and Publications income received excluding value added tax.
Funding income represents a contribution to Guide publication costs.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings 15 % reducing balance
Office equipment 3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 0 0

3. Tangible assets

Fixtures and fittings Office equipment Total
£ £ £
Cost
At 01 January 2024 1,861 1,324 3,185
At 31 December 2024 1,861 1,324 3,185
Accumulated depreciation
At 01 January 2024 1,837 1,324 3,161
Charge for the financial year 4 0 4
At 31 December 2024 1,841 1,324 3,165
Net book value
At 31 December 2024 20 0 20
At 31 December 2023 24 0 24

4. Debtors

2024 2023
£ £
Trade debtors 2,413 5,934
Prepayments 0 4,500
2,413 10,434

5. Cash and cash equivalents

2024 2023
£ £
Cash at bank and in hand 91,294 63,459

6. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 0 664
Accruals and deferred income 19,985 11,300
Taxation and social security 2,986 869
22,971 12,833

7. Liability of members

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.