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REGISTERED NUMBER: 01990161 (England and Wales)





















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

CITY CONSTRUCTION (LONGCROFT) LIMITED

CITY CONSTRUCTION (LONGCROFT) LIMITED (REGISTERED NUMBER: 01990161)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CITY CONSTRUCTION (LONGCROFT) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2025







DIRECTOR: J C Cornish





SECRETARY: Mrs N J Cornish





REGISTERED OFFICE: 89 John Wilson Business Park
Chestfield
Whitstable
Kent
CT5 3QT





REGISTERED NUMBER: 01990161 (England and Wales)





ACCOUNTANTS: McCabe Ford Williams
Chartered Accountants
2 The Links
HERNE BAY
Kent
CT6 7GQ

CITY CONSTRUCTION (LONGCROFT) LIMITED (REGISTERED NUMBER: 01990161)

BALANCE SHEET
30TH APRIL 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 102,619 14,341

CURRENT ASSETS
Stocks 5,000 5,000
Debtors 6 545,259 711,279
Cash at bank and in hand 27,153 37,400
577,412 753,679
CREDITORS
Amounts falling due within one year 7 413,081 670,693
NET CURRENT ASSETS 164,331 82,986
TOTAL ASSETS LESS CURRENT
LIABILITIES

266,950

97,327

CREDITORS
Amounts falling due after more than one
year

8

92,433

13,839
NET ASSETS 174,517 83,488

CAPITAL AND RESERVES
Called up share capital 423 423
Capital redemption reserve 50 50
Retained earnings 174,044 83,015
SHAREHOLDERS' FUNDS 174,517 83,488

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th August 2025 and were signed by:





J C Cornish - Director


CITY CONSTRUCTION (LONGCROFT) LIMITED (REGISTERED NUMBER: 01990161)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2025

1. STATUTORY INFORMATION

City Construction (Longcroft) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CITY CONSTRUCTION (LONGCROFT) LIMITED (REGISTERED NUMBER: 01990161)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025

3. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Amounts recoverable on contracts
Long-term and short-term contracts have been included in the company's balance sheet at the amount by which recorded turnover is in excess of payments on account and retentions, and classified as "amounts recoverable on contracts", and disclosed separately within debtors. At the balance sheet date, total contract values were assessed and reflected in the profit and loss account by recording turnover in a manner appropriate to the stage of completion of the contract.

Going concern basis of accounting
The company has sufficient working capital to meet liabilities as they fall due. As such, the Director believes the going concern basis of accounting is appropriate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 16 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1st May 2024 8,599 54,750 18,495 81,844
Additions 1,864 4,455 105,738 112,057
At 30th April 2025 10,463 59,205 124,233 193,901
DEPRECIATION
At 1st May 2024 8,260 46,600 12,643 67,503
Charge for year 315 2,130 21,334 23,779
At 30th April 2025 8,575 48,730 33,977 91,282
NET BOOK VALUE
At 30th April 2025 1,888 10,475 90,256 102,619
At 30th April 2024 339 8,150 5,852 14,341

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 105,738
At 30th April 2025 105,738
DEPRECIATION
Charge for year 19,826
At 30th April 2025 19,826
NET BOOK VALUE
At 30th April 2025 85,912

CITY CONSTRUCTION (LONGCROFT) LIMITED (REGISTERED NUMBER: 01990161)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 11,235 36,176
Amounts recoverable on contract 427,410 538,872
Other debtors 106,614 136,231
545,259 711,279

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 9,586 10,213
Hire purchase contracts 12,374 3,284
Trade creditors 185,107 220,564
Taxation and social security 88,218 192,421
Other creditors 117,796 244,211
413,081 670,693

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 2,651 12,237
Hire purchase contracts 89,782 1,602
92,433 13,839