L4 CIVIL ENGINEERING LIMITED

L4 CIVIL ENGINEERING LIMITED

Statement of Financial Position

As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	2	1,105,892	1,026,249
		1,105,892	1,026,249
Current assets
Inventories	3	443,000	405,000
Debtors	4	1,342,100	1,537,655
Cash at bank and in hand		16,595	277,319
		1,801,695	2,219,974
Creditors: amount falling due within one year	5	(1,857,808)	(2,187,540)
Net current assets/(liabilities)		(56,113)	32,434


Total assets less current liabilities		1,049,779	1,058,683
Creditors: amount falling due after more than one year	6	(427,141)	(462,751)
Provisions for liabilities	7	(210,119)	(194,987)
Net assets/(liabilities)		412,519	400,945

Capital and reserves
Called up share capital		1	1
Profit and loss account		412,518	400,944
Shareholders fund		412,519	400,945

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.

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 of the Companies Act 2006.
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.

These accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The directors have elected not to include the profit and loss account within the financial statements.

Signed on behalf of the board of directors:

----------------------------------
Steven Alexander Lattimore
Director

Date approved: 09 September 2025

L4 CIVIL ENGINEERING LIMITED

Notes to the Accounts

For the year ended 31 March 2025

Statutory Information

L4 CIVIL ENGINEERING LIMITED is a private limited company, limited by shares, domiciled in England and Wales, registration number 10041901, registration address Sterling House, 31-32 High Street, Wellingborough, Northamptonshire, NN8 4HL, England.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The accounts have been prepared under the historical cost convention and in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

Tangible fixed assets

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	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Tangible fixed assets

Cost or Valuation	Plant and Machinery	Fixtures and Fittings	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2024	1,445,978	46,809	462,342	14,011	1,969,140
Additions	373,636	4,972	187,729	5,700	572,037
Disposals	(358,380)	-	(161,159)	-	(519,539)
At 31 March 2025	1,461,234	51,781	488,912	19,711	2,021,638
Depreciation
At 01 April 2024	684,053	23,958	228,827	6,053	942,891
Charge for year	217,749	6,389	62,459	4,113	290,710
On disposals	(229,483)	-	(88,372)	-	(317,855)
At 31 March 2025	672,319	30,347	202,914	10,166	915,746
Net book values
Closing balance as at 31 March 2025	788,915	21,434	285,998	9,545	1,105,892
Opening balance as at 01 April 2024	761,925	22,851	233,515	7,958	1,026,249

Tangible fixed assets

Included within Tangible Fixed Assets were assets with a Net Book Value of £813,919 (2024 - £875,120) which were subject to hire purchase agreements. The depreciation charged in the year in respect of these assets was £224,535 (2024 - £219,715).

Inventories

	2025 £	2024 £
Stocks	68,000	60,000
Work in progress	375,000	345,000
	443,000	405,000

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade debtors	1,259,725	1,416,338
Other debtors less than one year	82,375	121,317
	1,342,100	1,537,655

Creditors: amount falling due within one year

	2025 £	2024 £
Trade creditors	1,273,913	1,566,949
Bank loans & overdrafts	8,996	8,846
Hire purchase gross less than one year	361,218	371,177
Other creditors less than one year	213,681	240,568
	1,857,808	2,187,540

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank loans & overdrafts	2,254	12,707
Hire purchase > 1 year	424,887	450,044
	427,141	462,751

Provisions for liabilities

	2025 £		2024 £
Deferred tax	210,119		194,987
	210,119		194,987

Share Capital

Allotted	2025 £		2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

9.	Average number of employees Average number of employees during the year were 5 (2024: 6).

10.	Pension costs The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

Contents Page

Business Information

Statement of Financial Position

Notes to the Accounts