REGISTERED NUMBER: 09213036 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

CHARLESTON BUILDING COMPANY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C S SIDHU

REGISTERED OFFICE:

43 Sutton Avenue

langley

Berkshire

SL3 7AP

REGISTERED NUMBER:

09213036 (England and Wales)

ACCOUNTANTS:

Gynch Shaw Maurice & Co

Chartered Certified Accountants

Rear of No 2

SPM House

Glenthorne Road

Friern Barnet

London

N11 3HT

CURRENT ASSETS

Stocks

52,855

52,942

Debtors

4

38,340

38,340

Cash at bank

58,049

35,524

149,244

126,806

CREDITORS

Amounts falling due within one year

5

42,112

26,159

NET CURRENT ASSETS

107,132

100,647

TOTAL ASSETS LESS CURRENT LIABILITIES

107,132

100,647

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

107,032

100,547

SHAREHOLDERS' FUNDS

107,132

100,647

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 29 October 2025 and were signed by:

C S SIDHU - Director

1.	STATUTORY INFORMATION

Charleston Building Company 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.

Turnover

Turnover represents net invoice for construction work done for development of building projects.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Other debtors

38,340

38,340

Included in other debtors is an inter-company loan of £17,500 (2023: £17,500) to Trojan Homes Ltd and £20,840 (2023: £20,840) to Cap Property Group Ltd , both companies owned by C S Sidhu, the director and shareholder of the companies

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade creditors

16,515

14,937

Taxation and social security

1,756

2,564

Other creditors

23,841

8,658

42,112

26,159

6.	CONTINGENT LIABILITIES

There were no contingent liabilities as at balance sheet date.

7.	OTHER FINANCIAL COMMITMENTS

There were no other financial commitments at balance sheet date.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is an amount of £22,562 (2023: £7,493) owed to C.S.Sidhu the director and shareholder of the company.

9.	POST BALANCE SHEET EVENTS

There were no post balance sheet events as at balance sheet date.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is C S Sidhu, as he holds 100% shares in the company.