Registration number: 07119615

Dudden Construction Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Statement of Changes in Equity	4
Notes to the Unaudited Abridged Financial Statements	5 to 8

Dudden Construction Limited

Company Information

Director

Mr Benjamin Dudden

Registered office

Sunny Cottage Mountjoy Newquay Cornwall TR8 4LN

Accountants

Harland Accountants Ground Floor, Unit 3 Southview House St Austell Enterprise Park Carclaze Down St Austell Cornwall PL25 4EJ

Dudden Construction Limited

(Registration number: 07119615)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	9,768	13,920
Current assets
Debtors		2,117	3,172
Cash at bank and in hand		7,899	2,650
		10,016	5,822
Prepayments and accrued income		335	-
Creditors: Amounts falling due within one year		(10,181)	(5,306)
Net current assets		170	516
Total assets less current liabilities		9,938	14,436
Accruals and deferred income		(1,210)	(1,515)
Net assets		8,728	12,921
Capital and reserves
Called up share capital	5	2	2
Retained earnings		8,726	12,919
Shareholders' funds		8,728	12,921

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Dudden Construction Limited

(Registration number: 07119615)
Abridged Balance Sheet as at 31 March 2025

Approved and authorised by the director on 24 September 2025
 

.........................................

Mr Benjamin Dudden

Director

Dudden Construction Limited

Statement of Changes in Equity for the Year Ended 31 March 2025

	Share capital £	Retained earnings £	Total £
At 1 April 2024	2	12,919	12,921
Profit for the year	-	31,507	31,507
Dividends	-	(35,700)	(35,700)
At 31 March 2025	2	8,726	8,728

	Share capital £	Retained earnings £	Total £
At 1 April 2023	2	(11,003)	(11,001)
Profit for the year	-	24,922	24,922
Dividends	-	(1,000)	(1,000)
At 31 March 2024	2	12,919	12,921

Dudden Construction Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Sunny Cottage
Mountjoy
Newquay
Cornwall
TR8 4LN

These financial statements were authorised for issue by the director on 24 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Grant revenue has been recognised in the profit & loss in the period in which it became receivable using the accrual model.

Dudden Construction Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	25% reducing balance
Plant & Machinery	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Dudden Construction Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Dudden Construction Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	3,272	42,344	45,616
Disposals	-	(4,410)	(4,410)
At 31 March 2025	3,272	37,934	41,206
Depreciation
At 1 April 2024	2,236	29,460	31,696
Charge for the year	818	3,183	4,001
Eliminated on disposal	-	(4,259)	(4,259)
At 31 March 2025	3,054	28,384	31,438
Carrying amount
At 31 March 2025	218	9,550	9,768
At 31 March 2024	1,036	12,884	13,920

5	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Called up share capital of £1 each	2	2	2	2