Balance sheet continued

As at 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions applicable to micro-entities under the Companies Act 2006 and Financial Reporting Standard 105 (FRS 105): The Financial Reporting Standard applicable to the Micro-entities Regime.

  Turnover policy

  Turnover represents income from construction services and related activities, net of VAT, recognised when work is completed and invoiced to customers.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on a straight-line basis over the estimated useful lives of the assets as follows:
  Motor vehicles 25% per annum
  Plant and machinery 20% per annum
  IT and office equipment 33% per annum

  Intangible fixed assets amortisation policy

  The company does not hold any intangible fixed assets.

  Valuation information and policy

  No revaluations have been made in respect of the company’s fixed assets.

  Other accounting policies

  The charge for taxation is based on the profit for the year as adjusted for tax purposes