REGISTERED NUMBER: 03712487 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

L A CLARK CIVIL ENGINEERING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L A Clark

SECRETARY:

E C Clark

REGISTERED OFFICE:

Unit 11, Beehive Trading Estate

Crews Hole Road

Bristol

BS5 8AY

REGISTERED NUMBER:

03712487 (England and Wales)

ACCOUNTANTS:

Lawes & Co

Boyce's Building

40-42 Regent Street

Clifton

Bristol

BS8 4HU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

975,374

1,077,766

975,374

1,077,766

CURRENT ASSETS

Stocks

11,280

20,104

Debtors

6

24,871

84,257

Cash at bank and in hand

98,688

256,394

134,839

360,755

CREDITORS

Amounts falling due within one year

7

319,822

336,780

NET CURRENT (LIABILITIES)/ASSETS

(184,983

)

23,975

TOTAL ASSETS LESS CURRENT LIABILITIES

790,391

1,101,741

CREDITORS

Amounts falling due after more than one year

8

(112,118

)

(241,197

)

PROVISIONS FOR LIABILITIES

9

(155,678

)

(181,198

)

NET ASSETS

522,595

679,346

CAPITAL AND RESERVES

Called up share capital

10

101

101

Revaluation reserve

345,331

345,331

Retained earnings

177,163

333,914

SHAREHOLDERS' FUNDS

522,595

679,346

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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 director acknowledges his responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 October 2025 and were signed by:

L A Clark - Director

1.	STATUTORY INFORMATION

L A Clark Civil Engineering Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

798

AMORTISATION

At 1 April 2024

and 31 March 2025

798

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST OR VALUATION

At 1 April 2024

650,000

420,692

19,520

Additions

-

12,559

225

At 31 March 2025

650,000

433,251

19,745

DEPRECIATION

At 1 April 2024

-

333,842

16,756

Charge for year

-

24,173

724

At 31 March 2025

-

358,015

17,480

NET BOOK VALUE

At 31 March 2025

650,000

75,236

2,265

At 31 March 2024

650,000

86,850

2,764

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

1,113,747

37,428

2,241,387

Additions

-

841

13,625

At 31 March 2025

1,113,747

38,269

2,255,012

DEPRECIATION

At 1 April 2024

780,906

32,117

1,163,621

Charge for year

89,618

1,502

116,017

At 31 March 2025

870,524

33,619

1,279,638

NET BOOK VALUE

At 31 March 2025

243,223

4,650

975,374

At 31 March 2024

332,841

5,311

1,077,766

Cost or valuation at 31 March 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2018

120,331

-

120,331

Valuation in 2024

300,000

-

300,000

Cost

229,669

1,605,012

1,834,681

650,000

1,605,012

2,255,012

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

and 31 March 2025

49,716

549,385

599,101

DEPRECIATION

At 1 April 2024

21,751

275,287

297,038

Charge for year

6,991

69,712

76,703

At 31 March 2025

28,742

344,999

373,741

NET BOOK VALUE

At 31 March 2025

20,974

204,386

225,360

At 31 March 2024

27,965

274,098

302,063

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

24,871

84,257

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

40,001

40,001

Hire purchase contracts

89,079

92,687

Trade creditors

82,348

85,179

Taxation and social security

101,116

95,074

Other creditors

7,278

23,839

319,822

336,780

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

6,667

46,667

Hire purchase contracts

105,451

194,530

112,118

241,197

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

Accelerated capital allowances

155,678

181,198

Deferred

tax

£

Balance at 1 April 2024

181,198

Provided during year

(25,520

)

Accelerated capital allowances

Balance at 31 March 2025

155,678

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

81

Ordinary A Shares

£1

81

81

20

Ordinary B Shares

£1

20

20

101

101

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is L A Clark.