REGISTERED NUMBER: 07931369 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

CHARLTON CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Charlton

REGISTERED OFFICE:

C/O The Clock House

Western Court

Bishop's Sutton

Hampshire

SO24 0AA

REGISTERED NUMBER:

07931369 (England and Wales)

ACCOUNTANTS:

Fox & Co (Accountants) Ltd

The Clock House

Western Court

Bishop's Sutton.

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

33,559

29,049

33,559

29,049

CURRENT ASSETS

Stocks

107,490

86,243

Debtors

6

136,958

57,961

Cash at bank and in hand

11,169

23,268

255,617

167,472

CREDITORS

Amounts falling due within one year

7

151,311

129,081

NET CURRENT ASSETS

104,306

38,391

TOTAL ASSETS LESS CURRENT LIABILITIES

137,865

67,440

CREDITORS

Amounts falling due after more than one year

8

-

18,219

NET ASSETS

137,865

49,221

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

137,765

49,121

SHAREHOLDERS' FUNDS

137,865

49,221

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 29 October 2025 and were signed by:

J Charlton - Director

1.	STATUTORY INFORMATION

Charlton Construction 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.

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Tangible fixed assets

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

Fixed assets are stated at their cost prices, less accumulated depreciation and amounts recognised in respect of impairment.

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

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 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2024

and 28 February 2025

340,245

AMORTISATION

At 1 March 2024

and 28 February 2025

340,245

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

125,840

Additions

15,696

At 28 February 2025

141,536

DEPRECIATION

At 1 March 2024

96,791

Charge for year

11,186

At 28 February 2025

107,977

NET BOOK VALUE

At 28 February 2025

33,559

At 29 February 2024

29,049

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

86,407

7,410

Other debtors

50,551

50,551

136,958

57,961

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

31,133

17,699

Hire purchase contracts

-

3,119

Trade creditors

78,841

53,376

Taxation and social security

40,295

45,205

Other creditors

1,042

9,682

151,311

129,081

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

18,219

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

2025

2024

£

£

J Charlton

Balance outstanding at start of year

-

41,334

Amounts repaid

-

(41,334

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-