REGISTERED NUMBER: 10435763 (England and Wales)

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025

for

C & G Group Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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).

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.