REGISTERED NUMBER: 13504288 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Construction Refurbishment Services

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

G A Richardson

Mrs J T Richardson

R Sanderson

Mrs L M Sanderson

REGISTERED OFFICE:

7 Boldon Court

Burford Way

Boldon Colliery

Sunderland

Tyne and Wear

NE35 9PY

REGISTERED NUMBER:

13504288 (England and Wales)

ACCOUNTANTS:

TTR Barnes Limited

Chartered Accountants

3-5 Grange Terrace

Stockton Road

Sunderland

Tyne & Wear

SR2 7DG

FIXED ASSETS

Tangible assets

4

573

1,146

Investments

5

113,147

113,147

113,720

114,293

CURRENT ASSETS

Debtors

6

140,966

71,580

Cash at bank

338

26,813

141,304

98,393

CREDITORS

Amounts falling due within one year

7

247,282

205,609

NET CURRENT LIABILITIES

(105,978

)

(107,216

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,742

7,077

PROVISIONS FOR LIABILITIES

143

287

NET ASSETS

7,599

6,790

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7,499

6,690

SHAREHOLDERS' FUNDS

7,599

6,790

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 30 July 2025 and were signed on its behalf by:

G A Richardson - Director

R Sanderson - Director

1.	STATUTORY INFORMATION

Construction Refurbishment Services 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.

The financial statements have been prepared on the going concern basis, which assume that the company will continue in operational existence for the foreseeable future, which the directors consider to be appropriate.

Preparation of consolidated financial statements

The financial statements contain information about Construction Refurbishment Services 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value an subsequently measured at their settlement value.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 May 2024

and 30 April 2025

1,719

DEPRECIATION

At 1 May 2024

573

Charge for year

573

At 30 April 2025

1,146

NET BOOK VALUE

At 30 April 2025

573

At 30 April 2024

1,146

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2024

and 30 April 2025

113,147

NET BOOK VALUE

At 30 April 2025

113,147

At 30 April 2024

113,147

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

96,360

56,360

Amounts recoverable on contract

44,606

-

Other debtors

-

15,220

140,966

71,580

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

201

108

Amounts owed to group undertakings

145,050

108,550

Taxation and social security

97,938

94,848

Other creditors

4,093

2,103

247,282

205,609

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

R Sanderson and Mrs L M Sanderson

Balance outstanding at start of year

15,220

15,935

Amounts advanced

155,591

166,558

Amounts repaid

(172,912

)

(167,273

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,101

)

15,220

9.	RELATED PARTY DISCLOSURE

Opus BSL (Holdings) Limited own 50% of the share capital. At the balance sheet date, £145,950 (2024:£108,559) was owed to Opus BSL (Holdings) Limited

Opus (BSL) Holdings Limited also owns 100% of the share capital in Opus Building Services Limited. Throughout the year, services amounting to £350,164 were provided to Opus Buildings Services Limited on normal commercial terms.