1 December 2023 false No description of principal activity Taxfiler 2024.6 10486690business:PrivateLimitedCompanyLtd2023-12-012024-11-30 104866902023-11-30 104866902023-12-012024-11-30 10486690business:AuditExempt-NoAccountantsReport2023-12-012024-11-30 10486690business:FilletedAccounts2023-12-012024-11-30 104866902024-11-30 10486690business:Director12023-12-012024-11-30 10486690business:RegisteredOffice2023-12-012024-11-30 104866902023-11-30 10486690core:WithinOneYear2024-11-30 10486690core:WithinOneYear2023-11-30 10486690core:AfterOneYear2024-11-30 10486690core:AfterOneYear2023-11-30 10486690core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 10486690core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 10486690core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 10486690core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 10486690core:PreviouslyStatedAmount2024-11-30 10486690core:PreviouslyStatedAmount2023-11-30 10486690business:SmallEntities2023-12-012024-11-30 10486690countries:EnglandWales2023-12-012024-11-30 10486690core:MotorVehicles2023-12-012024-11-30 10486690core:MotorVehicles2023-11-30 10486690core:MotorVehicles2024-11-30 10486690business:OrdinaryShareClass12023-12-012024-11-30 10486690business:OrdinaryShareClass12022-12-012023-11-30 104866902022-12-012023-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 10486690 (England and Wales)
CONSTRUCTIVE CHOICE LTD Unaudited accounts for the year ended 30 November 2024
CONSTRUCTIVE CHOICE LTD Unaudited accounts Contents
Page
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CONSTRUCTIVE CHOICE LTD Company Information for the year ended 30 November 2024
Director
Sergej Safoncik
Company Number
10486690 (England and Wales)
Registered Office
271b Ilkeston Road Stapleford Nottinghamshire NG9 8JD England
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CONSTRUCTIVE CHOICE LTD Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,681 
2,050 
Current assets
Inventories
69,340 
27,805 
Debtors
20,805 
51,555 
Cash at bank and in hand
20,151 
50,403 
110,296 
129,763 
Creditors: amounts falling due within one year
(24,359)
(57,919)
Net current assets
85,937 
71,844 
Total assets less current liabilities
87,618 
73,894 
Creditors: amounts falling due after more than one year
(14,000)
(16,851)
Net assets
73,618 
57,043 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
72,618 
56,043 
Shareholders' funds
73,618 
57,043 
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 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.
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 30 August 2025 and were signed on its behalf by
Sergej Safoncik Director Company Registration No. 10486690
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CONSTRUCTIVE CHOICE LTD Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
CONSTRUCTIVE CHOICE LTD is a private company, limited by shares, registered in England and Wales, registration number 10486690. The registered office is 271b Ilkeston Road, Stapleford, Nottinghamshire, NG9 8JD, England.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Motor vehicles
18% Straight line method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Financial instruments
The company has elected to apply the provisions of section 11 ' Basic Financial Instruments' and section 12 'Other Financial Instruments issues' of FRS 102 to all of its financial instruments. Basic financial assets, which includes debtors, cash and bank balances, are initially measured a transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement consists a financing transaction, where the transaction is measured at the present valve of the future receipts discounted at market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Cash and cash equivalents
Cash at bank and in hand 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 current liabilities.
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CONSTRUCTIVE CHOICE LTD Notes to the Accounts for the year ended 30 November 2024
Deferred taxation
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 (or less) 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. Deferred tax assets and liabilities are not discounted.
Taxation
The tax expenses represents the sum of the tax currently payable. The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further includes 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 reporting end date.
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 December 2023
2,500 
At 30 November 2024
2,500 
Depreciation
At 1 December 2023
450 
Charge for the year
369 
At 30 November 2024
819 
Net book value
At 30 November 2024
1,681 
At 30 November 2023
2,050 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
16,199 
22,870 
Accrued income and prepayments
2 
- 
Other debtors
4,604 
28,685 
20,805 
51,555 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
8,400 
VAT
- 
19,643 
Taxes and social security
24,359 
21,857 
Other creditors
- 
8,019 
24,359 
57,919 
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CONSTRUCTIVE CHOICE LTD Notes to the Accounts for the year ended 30 November 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
14,000 
16,851 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
9
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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