C&A Construction & Maintenance Limited

Registered number

10002071

Filleted Accounts

28 February 2025

C&A Construction & Maintenance Limited
Registered number:		10002071
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		1			1
Tangible assets	4		285,616			247,131
			285,617			247,132

Current assets
Stocks		40,886			12,867
Debtors	5	441,236			331,526
Cash at bank and in hand		123,172			107,817
		605,294			452,210

Creditors: amounts falling due within one year	6	(396,307)			(287,810)

Net current assets			208,987			164,400

Total assets less current liabilities			494,604			411,532

Creditors: amounts falling due after more than one year	7		(20,433)			(54,768)



Net assets			474,171			356,764

Capital and reserves
Called up share capital			200			200
Profit and loss account			473,971			356,564

Shareholders' funds			474,171			356,764

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S Anderson
Director
Approved by the board on 3 September 2025

C&A Construction & Maintenance Limited
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5-10 years
	Fixtures, fittings, tools and equipment			over 5-10 years
	Motor vehicles			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					17		16


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 March 2024							1
	At 28 February 2025							1

	Amortisation
	At 28 February 2025							-

	Net book value
	At 28 February 2025							1
	At 29 February 2024							1

	Goodwill has been written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 March 2024	66,903		66,700		263,324		396,927
	Additions	-		10,140		79,209		89,349
	At 28 February 2025	66,903		76,840		342,533		486,276

	Depreciation
	At 1 March 2024	24,807		23,212		101,777		149,796
	Charge for the year	4,278		5,455		41,131		50,864
	At 28 February 2025	29,085		28,667		142,908		200,660

	Net book value
	At 28 February 2025	37,818		48,173		199,625		285,616
	At 29 February 2024	42,096		43,488		161,547		247,131


5	Debtors					2025		2024
£							£

	Trade debtors					426,569		329,505
	Other debtors					14,667		2,021
						441,236		331,526


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					10,000		10,000
	Obligations under finance lease and hire purchase contracts					16,786		22,955
	Trade creditors					175,349		81,688
	Taxation and social security costs					119,712		108,733
	Other creditors					74,460		64,434
						396,307		287,810


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					2,449		12,449
	Obligations under finance lease and hire purchase contracts					17,984		42,319
						20,433		54,768


8	Other information

	C&A Construction & Maintenance Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Old Hall
	1 Albert Street
	Crook
	Co Durham
	DL15 9EL