ANDERTON & KITCHEN (CIVIL ENGINEERS) LIMITED


Directors	Mrs Lorraine Ann Alty
	Mr Brian Anderton
	Miss Sharon Eastham


Registered Address	Anderton & Kitchen (Civil Engineers) Limited
	Braconash Road
	Leyland
	PR25 3ZE


Registered Number	02208075 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		190,438		422,885
			190,438		422,885
Current assets
Stocks	4	521,671		195,334
Debtors	5	752,332		1,357,116
Cash at bank and on hand		390,501		487,132
		1,664,504		2,039,582
Creditors amounts falling due within one year	6	(667,011)		(766,880)
Net current assets (liabilities)			997,493		1,272,702
Total assets less current liabilities			1,187,931		1,695,587
Provisions for liabilities	7		(47,610)		(68,816)
Net assets			1,140,321		1,626,771
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,140,221		1,626,671
Shareholders' funds			1,140,321		1,626,771

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 September 2025, and are signed on its behalf by:

Mr Brian Anderton
Director
Registered Company No. 02208075

ANDERTON & KITCHEN (CIVIL ENGINEERS) LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	-	4
Vehicles	-	4
Office Equipment	-	4

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	21		26

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	1,974,689	285,166	32,263	133,097	2,425,215
Additions	3,323	-	-	125	3,448
Disposals	(879,588)	(36,000)	-	-	(915,588)
At 31 March 25	1,098,424	249,166	32,263	133,222	1,513,075
Depreciation and impairment
At 01 April 24	1,565,755	285,166	31,305	120,104	2,002,330
Charge for year	89,993	-	565	6,401	96,959
Revaluation surplus	(740,652)	(36,000)	-	-	(776,652)
At 31 March 25	915,096	249,166	31,870	126,505	1,322,637
Net book value
At 31 March 25	183,328	-	393	6,717	190,438
At 31 March 24	408,934	-	958	12,993	422,885

4.	Stocks

	2025	2024
	£	£
Finished goods	521,671	195,334
Total	521,671	195,334

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	614,242	1,298,243
Amounts owed by associates and joint ventures / participating interests	100,000	-
Other debtors	23,559	40,641
Prepayments and accrued income	14,531	18,232
Total	752,332	1,357,116

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	204,926	281,607
Amounts owed to related parties	132,935	254,000
Taxation and social security	47,904	34,113
Other creditors	191,729	88,634
Accrued liabilities and deferred income	89,517	108,526
Total	667,011	766,880

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	47,610	68,816
Total	47,610	68,816