Absolute Civil Engineering Limited

Registered number

06490827

Filleted Accounts

31 January 2025

Absolute Civil Engineering Limited
Registered number:		06490827
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		555,973			609,006
Investments	4		573,644			573,644
			1,129,617			1,182,650

Current assets
Stocks		300,261			37,475
Debtors	5	1,797,501			1,507,093
Cash at bank and in hand		715,217			2,089,064
		2,812,979			3,633,632

Creditors: amounts falling due within one year	6	(532,612)			(1,040,741)

Net current assets			2,280,367			2,592,891

Total assets less current liabilities			3,409,984			3,775,541


Provisions for liabilities			(63,639)			(152,252)


Net assets			3,346,345			3,623,289

Capital and reserves
Called up share capital			102			102
Share premium			9,998			9,998
Profit and loss account			3,336,245			3,613,189

Shareholders' funds			3,346,345			3,623,289

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr. R. M. Short
Director
Approved by the board on 29 October 2025

Absolute Civil Engineering Limited
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% reducing balance
	Plant and machinery			25% reducing balance

	Stocks and work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. 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 the cost of sales. This takes place in the same period that the associated revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					36		34


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 February 2024			1,313,922		298,424		1,612,346
	Additions			99,831		53,227		153,058
	Disposals			(110,331)		-		(110,331)
	At 31 January 2025			1,303,422		351,651		1,655,073

	Depreciation
	At 1 February 2024			876,254		127,086		1,003,340
	Charge for the year			129,204		56,143		185,347
	On disposals			(89,587)		-		(89,587)
	At 31 January 2025			915,871		183,229		1,099,100

	Net book value
	At 31 January 2025			387,551		168,422		555,973
	At 31 January 2024			437,668		171,338		609,006


4	Investments

Other
investments
£
	Cost
	At 1 February 2024							573,644

	At 31 January 2025							573,644


5	Debtors					2025		2024
£							£

	Trade debtors					432,643		492,751
	Amounts recoverable on contracts					323,669		517,291
	Other debtors					1,041,189		497,051
						1,797,501		1,507,093


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					294,287		212,412
	Taxation and social security costs					38,425		47,358
	Other creditors					199,900		780,971
						532,612		1,040,741


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr. R. M. Short
	Directors loan	(484)		392,722		-		392,238

		(484)		392,722		-		392,238

	During the year a loan was advanced to Mr. R. M. Short, a director of the company in the sum of £385,000. At the year end the balance on the loan was £392,238 including interest. This loan was repaid in full by Mr. R. M. Short at the beginning of March 2025.

8	Controlling party

	The Company is controlled by Mr. R. M. Short (Director), who is interested in 51% of the ordinary called up share capital.


9	Other information

	Absolute Civil Engineering Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Mill House
	Hownsgill Industrial Park
	Consett
	County Durham
	DH8 7NU