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COMPASS BUILDING CONSULTANCY LIMITED

Registered Number
12906385
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

COMPASS BUILDING CONSULTANCY LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors | LEAF, Daniel Robert
| SUTCLIFFE, Aidan

Registered Address | 4 Foxoak Park
| Common Road
| York
| YO19 5RZ

Registered Number | 12906385 (England and Wales)

COMPASS BUILDING CONSULTANCY LIMITED
Statement of Financial Position
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 40,504 |  |  |  | 50,668
|  |  |  | 40,504 |  |  |  | 50,668
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 129,159 |  |  |  | 134,345 |  |
Cash at bank and on hand |  | 233,242 |  |  |  | 125,006 |  |
|  | 362,401 |  |  |  | 259,351 |  |
Creditors amounts falling due within one year | 6 | (193,815) |  |  |  | (170,165) |  |
Net current assets (liabilities) |  |  |  | 168,586 |  |  |  | 89,186
Total assets less current liabilities |  |  |  | 209,090 |  |  |  | 139,854
Creditors amounts falling due after one year | 7 |  |  | (23,048) |  |  |  | (38,501)
Provisions for liabilities | 9 |  |  | (7,695) |  |  |  | (9,502)
Net assets |  |  |  | 178,347 |  |  |  | 91,851
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 178,247 |  |  |  | 91,751
Shareholders' funds |  |  |  | 178,347 |  |  |  | 91,851

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 February 2025, and are signed on its behalf by:
LEAF, Daniel Robert Director
SUTCLIFFE, Aidan Director Registered Company No. 12906385

COMPASS BUILDING CONSULTANCY LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

| Basis of preparation
--- | ---
| The financial statements have been prepared on the historical cost basis.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling, which is the functional currency of the entity.

| Going concern
--- | ---
| Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

| Revenue from sale of goods
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

| Current taxation
--- | ---
| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25
| Office Equipment | 20

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

| Financial instruments
--- | ---
| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 8 |  | 5

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 24 | 2,431 |  | 73,913 |  | 12,632 |  | 88,976
| Additions | - |  | - |  | 3,010 |  | 3,010
| At 31 December 24 | 2,431 |  | 73,913 |  | 15,642 |  | 91,986
| Depreciation and impairment
| At 01 January 24 | 1,305 |  | 32,337 |  | 4,666 |  | 38,308
| Charge for year | 282 |  | 10,394 |  | 2,498 |  | 13,174
| At 31 December 24 | 1,587 |  | 42,731 |  | 7,164 |  | 51,482
| Net book value
| At 31 December 24 | 844 |  | 31,182 |  | 8,478 |  | 40,504
| At 31 December 23 | 1,126 |  | 41,576 |  | 7,966 |  | 50,668

4. | Impairment of tangible fixed assets
--- | ---
| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

5. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 128,910 |  | 124,345
| Prepayments and accrued income | 249 |  | 10,000
| Total | 129,159 |  | 134,345

6. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 12,747 |  | 3,139
| Amounts owed to related parties | 18,619 |  | 46,410
| Taxation and social security | 143,817 |  | 102,765
| Finance lease and HP contracts | 15,453 |  | 15,453
| Other creditors | 2,888 |  | 1,133
| Accrued liabilities and deferred income | 291 |  | 1,265
| Total | 193,815 |  | 170,165

7. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 23,048 |  | 38,501
| Total | 23,048 |  | 38,501

8. | Obligations under finance leases
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 23,048 |  | 38,501

9. | Provisions for liabilities
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 7,695 |  | 9,502
| Total | 7,695 |  | 9,502

10. | Related party transactions
--- | ---
| During the year the director loaned monies to the company. This loan is interest free and repayable on demand. At the year end the balance of the loan was £3,614 (2023: 20,625).