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C & A Engineering Services Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
D & K Accountancy Services
Solar House
915 High Road
London
N12 8QJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12317900
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,630 46,963
34,630 46,963
CURRENT ASSETS
Debtors 5 184,348 315,076
Cash at bank and in hand 13,820 141,348
198,168 456,424
Creditors: Amounts Falling Due Within One Year 6 (205,264 ) (397,089 )
NET CURRENT ASSETS (LIABILITIES) (7,096 ) 59,335
TOTAL ASSETS LESS CURRENT LIABILITIES 27,534 106,298
Creditors: Amounts Falling Due After More Than One Year 7 (10,460 ) (33,832 )
NET ASSETS 17,074 72,466
CAPITAL AND RESERVES
Called up share capital 9 101 101
Profit and Loss Account 16,973 72,365
SHAREHOLDERS' FUNDS 17,074 72,466
Page 1
Page 2
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul Wright
Director
12/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C & A Engineering Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12317900 . The registered office is RM A2 Ground FloorThe Annexe, 82 Great North Road, Hatfield, AL9 5BL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
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 as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.5. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 85,523 319 11,246 97,088
Additions 2,500 - - 2,500
As at 30 November 2024 88,023 319 11,246 99,588
Depreciation
As at 1 December 2023 43,784 219 6,122 50,125
Provided during the period 11,060 25 3,748 14,833
As at 30 November 2024 54,844 244 9,870 64,958
Net Book Value
As at 30 November 2024 33,179 75 1,376 34,630
As at 1 December 2023 41,739 100 5,124 46,963
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 35,488 173,854
Amounts owed by participating interests 148,860 108,460
Other debtors - 32,762
184,348 315,076
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,585 4,585
Trade creditors 82,122 244,792
Bank loans and overdrafts 10,000 10,000
Other creditors 4,144 50,843
Taxation and social security 104,413 86,869
205,264 397,089
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,210 18,832
Bank loans 5,250 15,000
10,460 33,832
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,585 4,585
Later than one year and not later than five years 5,210 18,832
9,795 23,417
9,795 23,417
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 101 101
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