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Company Registration number: 05861580

CIVIL ENGINEERING CONTRACTORS ASSOCIATION,
NORTH WEST LIMITED (A company limited by guarantee)
Annual Report and Unaudited
Financial Statements
for the Year Ended 31 December 2024

Civil Engineering Contractors Association, NW Limited

Contents

Pages

Balance sheet | 1 to 2
Notes to the financial statements | 3 to 7

Civil Engineering Contractors Association, NW Limited

Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Tangible assets | 4 | 420 | 758
Current assets |  |  |
Debtors | 5 | 58,787 | 34,976
Cash at bank and in hand |  | 101,592 | 96,370
|  | 160,379 | 131,346
Creditors: Amounts falling due within one year | 6 | (9,495) | (9,293)
Net current assets |  | 150,884 | 122,053
Net assets |  | 151,304 | 122,811
Reserves |  |  |
Retained earnings |  | 151,304 | 122,811
Surplus |  | 151,304 | 122,811

Civil Engineering Contractors Association, NW Limited

Balance Sheet as at 31 December 2024 (continued)

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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 April 2025 and signed on its behalf by:

......................................... Mr T J Cubby Director

Company registration number: 05861580

Civil Engineering Contractors Association, NW Limited

Notes to the financial statements for the Year Ended 31 December 2024

1 | GENERAL INFORMATION

The company is a company limited by guarantee, incorporated in England & Wales, 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.

The address of its registered office is:
The Innovation Centre
Sci-Tech Daresbury
Keckwick Lane, Daresbury
Warrington
WA4 4FS

These financial statements were authorised for issue by the Board on 3 April 2025.

2 | ACCOUNTING POLICIES

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis.

Civil Engineering Contractors Association, NW Limited

Notes to the financial statements for the Year Ended 31 December 2024 (continued)

2 | ACCOUNTING POLICIES (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 20% Reducing balance

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Civil Engineering Contractors Association, NW Limited

Notes to the financial statements for the Year Ended 31 December 2024 (continued)

2 | ACCOUNTING POLICIES (continued)

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
Impairment
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3 | STAFF NUMBERS

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 0).

Civil Engineering Contractors Association, NW Limited

Notes to the financial statements for the Year Ended 31 December 2024 (continued)

4 | TANGIBLE ASSETS

| Other tangible assets £ | Total £
Cost or valuation
At 1 January 2024 | 2,095 | 2,095
Disposals | (325) | (325)
At 31 December 2024 | 1,770 | 1,770
Depreciation
At 1 January 2024 | 1,337 | 1,337
Charge for the year | 105 | 105
Eliminated on disposal | (92) | (92)
At 31 December 2024 | 1,350 | 1,350
Carrying amount
At 31 December 2024 | 420 | 420
At 31 December 2023 | 758 | 758

5 | DEBTORS

Current | 2024 £ | 2023 £
Trade debtors | 55,087 | 33,735
Prepayments | 3,700 | 1,241
| 58,787 | 34,976

Civil Engineering Contractors Association, NW Limited

Notes to the financial statements for the Year Ended 31 December 2024 (continued)

6 | CREDITORS

Creditors: amounts falling due within one year

| 2024 £ | 2023 £
Due within one year |  |
Trade creditors | 1,607 | 4,444
Taxation and social security | 5,682 | 2,963
Accruals and deferred income | 2,206 | 1,886
| 9,495 | 9,293