IRIS Accounts Production v25.1.3.33 10435763 Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 true false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10435763 2024-03-31 10435763 2025-03-31 10435763 2024-04-01 2025-03-31 10435763 2023-03-31 10435763 2023-04-01 2024-03-31 10435763 2024-03-31 10435763 ns15:EnglandWales 2024-04-01 2025-03-31 10435763 ns14:PoundSterling 2024-04-01 2025-03-31 10435763 ns10:Director1 2024-04-01 2025-03-31 10435763 ns10:Director2 2024-04-01 2025-03-31 10435763 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10435763 ns10:SmallEntities 2024-04-01 2025-03-31 10435763 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10435763 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 10435763 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10435763 ns10:AbridgedAccounts 2024-04-01 2025-03-31 10435763 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 10435763 ns10:RegisteredOffice 2024-04-01 2025-03-31 10435763 ns5:CurrentFinancialInstruments 2025-03-31 10435763 ns5:CurrentFinancialInstruments 2024-03-31 10435763 ns5:Non-currentFinancialInstruments 2025-03-31 10435763 ns5:Non-currentFinancialInstruments 2024-03-31 10435763 ns5:ShareCapital 2025-03-31 10435763 ns5:ShareCapital 2024-03-31 10435763 ns5:CapitalRedemptionReserve 2025-03-31 10435763 ns5:CapitalRedemptionReserve 2024-03-31 10435763 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 10435763 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 10435763 ns5:PlantMachinery 2024-04-01 2025-03-31 10435763 ns5:MotorVehicles 2024-04-01 2025-03-31 10435763 ns5:PlantMachinery 2024-03-31 10435763 ns5:MotorVehicles 2024-03-31 10435763 ns5:PlantMachinery 2025-03-31 10435763 ns5:MotorVehicles 2025-03-31 10435763 ns5:PlantMachinery 2024-03-31 10435763 ns5:MotorVehicles 2024-03-31 10435763 ns5:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 10435763 ns10:OrdinaryShareClass1 2025-03-31

REGISTERED NUMBER: 10435763 (England and Wales)

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025

for

C & G Group Limited

| C & G Group Limited (Registered number: 10435763) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| C & G Group Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mr S P Jefferson

| Mr D J Williams

| REGISTERED OFFICE: | 8 Marsden Park

| James Nicolson Link

| Clifton Moor

| York

| North Yorkshire

| YO304WX

| BUSINESS ADDRESS: | Units 2 & 6

| Millstone Yard

| Main Street, Shipton by Beningborough

| York

| North Yorkshire

| YO30 1AA

| REGISTERED NUMBER: | 10435763 (England and Wales)

| ACCOUNTANTS: | Peckitt Ogden & Co

| Chartered Certified Accountants

| 8 Marsden Park

| James Nicolson Link

| Clifton Moor

| York

| YO30 4WX

| C & G Group Limited (Registered number: 10435763) |

Abridged Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 925,519 |  | 677,430 |  |

Investments | 5 | 100 |  | 100 |  |

925,619 |  | 677,530 |  |

CURRENT ASSETS

Debtors: amounts falling due within one year | 426,899 |  | 377,282 |  |

Cash at bank | 835,535 |  | 198,897 |  |

1,262,434 |  | 576,179 |  |

CREDITORS

Amounts falling due within one year | 202,853 |  | 214,530 |  |

NET CURRENT ASSETS | 1,059,581 |  | 361,649 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,985,200 |  | 1,039,179 |  |

CREDITORS

Amounts falling due after more than one year | 178,969 |  | 179,986 |  |

PROVISIONS FOR LIABILITIES | 73,560 |  | 95,793 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 98 |  | 98 |  |

Capital redemption reserve | (1,708,398 | ) | (1,708,398 | ) |

Retained earnings | 3,440,971 |  | 2,471,700 |  |

SHAREHOLDERS' FUNDS | 1,732,671 |  | 763,400 |  |

1,985,200 |  | 1,039,179 |  |

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 directors acknowledge their 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.

| C & G Group Limited (Registered number: 10435763) |

Abridged Balance Sheet - continued

31 March 2025

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

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

Mr S P Jefferson - Director

Mr D J Williams - Director

| C & G Group Limited (Registered number: 10435763) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| C & G Group Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Preparation of consolidated financial statements

| The financial statements contain information about C & G Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| C & G Group Limited (Registered number: 10435763) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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

| 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 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 1,132,637 |  | 327,952 |  | 1,460,589 |  |

| Additions | 219,259 |  | 262,950 |  | 482,209 |  |

| Disposals | (33,773 | ) | (62,080 | ) | (95,853 | ) |

| At 31 March 2025 | 1,318,123 |  | 528,822 |  | 1,846,945 |  |

| DEPRECIATION

| At 1 April 2024 | 579,993 |  | 203,166 |  | 783,159 |  |

| Charge for year | 113,133 |  | 66,934 |  | 180,067 |  |

| Eliminated on disposal | (14,038 | ) | (27,762 | ) | (41,800 | ) |

| At 31 March 2025 | 679,088 |  | 242,338 |  | 921,426 |  |

| NET BOOK VALUE

| At 31 March 2025 | 639,035 |  | 286,484 |  | 925,519 |  |

| At 31 March 2024 | 552,644 |  | 124,786 |  | 677,430 |  |

| The net book value of tangible fixed assets is £526,609 (2024 - £436,166) in respect of assets held under finance leases of hire purchase contracts.The depreciation charge in respect of such assets amounted to £100,294 (2024 - £88,119).

| C & G Group Limited (Registered number: 10435763) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 100 |  |

| NET BOOK VALUE

| At 31 March 2025 | 100 |  |

| At 31 March 2024 | 100 |  |

6. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 365,805 |  | 326,156 |  |

| The hire purchase agreements are secured on the assets concerned.

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 98 | Ordinary | 1 | 98 |  | 98 |  |

| The company acquired and cancelled 102 ordinary shares on 19th May 2023 for £1,700,000.

8. | RELATED PARTY DISCLOSURES

| The company hired out equipment to the subsidiary Dean Construction and Groundworks Limited throughout the year, totalling £420,760 excluding VAT. (2024 - £383,040 excluding VAT).

| The company's subsidiary, Dean Construction and Groundworks Limited, paid dividends of £1,013,000 within the year to 31st March 2025 (2024 - £1,000,000).

| The company was owed by Dean Construction and Groundworks Limited, the company's subsidiary a total of £237,518 at the year end 31st March 2025 (2024 - £241,065).

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr S P Jefferson.