2024-04-01 06294611 2025-03-31 06294611 2024-04-01 2025-03-31 06294611 2024-03-31 06294611 2023-04-01 2024-03-31 06294611 uk-core:WithinOneYear 2024-03-31 06294611 uk-core:WithinOneYear 2025-03-31 06294611 uk-core:AfterOneYear 2024-03-31 06294611 uk-core:AfterOneYear 2025-03-31 06294611 uk-core:ShareCapital 2025-03-31 06294611 uk-core:ShareCapital 2024-03-31 06294611 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 06294611 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 06294611 uk-bus:Director1 2024-04-01 2025-03-31 06294611 uk-core:NetGoodwill 2024-04-01 2025-03-31 06294611 uk-core:PlantMachinery 2024-04-01 2025-03-31 06294611 uk-core:MotorVehicles 2024-04-01 2025-03-31 06294611 uk-core:Goodwill 2024-03-31 06294611 uk-core:Goodwill 2025-03-31 06294611 uk-core:Goodwill 2024-04-01 2025-03-31 06294611 uk-core:MotorVehicles 2024-03-31 06294611 uk-core:PlantMachinery 2024-03-31 06294611 uk-core:PlantMachinery 2025-03-31 06294611 uk-core:MotorVehicles 2025-03-31 iso4217:GBP xbrli:pure 06294611 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06294611 uk-bus:FRS102 2024-04-01 2025-03-31 06294611 uk-bus:FilletedAccounts 2024-04-01 2025-03-31 06294611 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31

Craig Massey Builders Ltd

Registered Number:06294611

For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 March 2025
Craig Massey Builders Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3

Registered Number :

06294611

As at 31 March 2025

Craig Massey Builders Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Intangible assets

4,050
5,850
2

Property, plant and equipment

3,424
4,249
3
7,474
10,099

Current assets

Trade and other receivables

10,000
1,750
4
108,388

Cash and cash equivalents

96,602
98,352
118,388

Trade and other payables: amounts falling due within one
year

(17,327)
(12,177)
5
101,061
86,175
Net current assets

Total assets less current liabilities

93,649
111,160

Trade and other payables: amounts falling due after more
than one year

(21)
(107)
6
(650)
(807)

Provisions for liabilities

92,892
Net assets
110,332

Capital and reserves

Called up share capital

4
4

Retained earnings

92,888
110,328
92,892
110,332
Shareholders' funds

For the year ended 31 March 2025 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

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

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

Mr C Massey Director

These financial statements were approved and authorised for issue by the Board on 28 August 2025 and were signed by:

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4

Registered Number :

06294611

For the year ended 31 March 2025
Craig Massey Builders Ltd
Statement of Financial Position Continued

The notes form part of these financial statements

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5
For the year ended 31 March 2025
Craig Massey Builders Ltd
Notes to the Financial Statements
Statutory Information

Craig Massey Builders Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 06294611.

Registered address:

87 Wepre Park
Connahs Quay
Deeside
Flintshire
CH5 4HL

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of 20 years.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

10% per annum on cost

20% per annum on cost

Motor vehicles
Deferred tax

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

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6
For the year ended 31 March 2025
Craig Massey Builders Ltd
Notes to the Financial Statements Continued

2. Intangible fixed assets

Goodwill

Cost or valuation

£

At 01 April 2024

36,000

At 31 March 2025

36,000

Amortisation

At 01 April 2024

30,150
1,800
Charge for year

At 31 March 2025

31,950

Net book value

At 31 March 2025

4,050

At 31 March 2024

5,850

3. Property, plant and equipment

Total

Motor vehicles

Plant and
machinery

£

£

£

Cost or
valuation

At 01 April 2024

16,532
13,274
3,258

At 31 March 2025

3,258
13,274
16,532

Provision for depreciation and impairment

At 01 April 2024

12,283
10,274
2,009
Charge for year
825
500
325

At 31 March 2025

13,108
10,774
2,334

At 31 March 2025

Net book value

924
2,500
3,424

At 31 March 2024

1,249
3,000
4,249

4. Trade and other receivables

2024
2025

£

£

Prepayments and accrued income

1,750
10,000

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For the year ended 31 March 2025
Craig Massey Builders Ltd
Notes to the Financial Statements Continued

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

1,611
4,735

Taxation and social security

10,566
12,592
12,177
17,327

6. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

21
107

Directors' loan accounts

7. Average number of persons employed

During the year the average number of employees was 2 (2024 : 2)
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