| Craig Massey Builders Ltd |
| Registered Number:06294611 |
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
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
Craig Massey Builders Ltd
Statement of Financial Position
2024
2025
4,050
5,850
2
| Property, plant and equipment |
3,424
4,249
3
7,474
10,099
| 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
4
4
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. |
| These financial statements were approved and authorised for issue by the Board on 28 August 2025 and were signed by: |
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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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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. |
87 Wepre Park
Connahs Quay
Deeside
Flintshire
CH5 4HL
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A 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
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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For the year ended 31 March 2025
Craig Massey Builders Ltd
Notes to the Financial Statements Continued
| 2. Intangible fixed assets |
Goodwill
36,000
36,000
30,150
1,800
Charge for year
31,950
4,050
5,850
| 3. Property, plant and equipment |
Motor vehicles
16,532
13,274
3,258
3,258
13,274
16,532
| Provision for depreciation and impairment |
12,283
10,274
2,009
Charge for year
825
500
325
13,108
10,774
2,334
924
2,500
3,424
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
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
| 7. Average number of persons employed |
During the year the average number of employees was 2 (2024 : 2)
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