Cambrensis Civil Engineering Limited Company accounts

COMPANY REGISTRATION NUMBER: 14736939

Cambrensis Civil Engineering Limited

Unaudited Financial Statements

31 March 2025

Cambrensis Civil Engineering Limited

Financial Statements

Year ended 31 March 2025

CONTENTS	PAGE

Officers and professional advisers	1

Directors' report	2

Report to the board of directors on the preparation of the unaudited statutory financial statements	4

Statement of comprehensive income	5

Statement of financial position	6

Statement of changes in equity	8

Notes to the financial statements	9

Cambrensis Civil Engineering Limited

Officers and Professional Advisers

The board of directors	Mr A Griffiths
	Mr T C Davies (Appointed on 02/10/2024)
	Mr T James (Appointed on 02/10/2024)
	Mr T L Rosser (Appointed on 02/10/2024)
	Mr H N Thomas (Appointed on 02/10/2024)
	Mr S Dunn (Appointed on 10/01/2025)

Registered office	21 Nevill Street
	Gwent
	Abergavenny
	Wales
	NP7 5AA

Accountants	James & Uzzell Ltd
	Chartered Certified Accountants
	Axis 15, Axis Court
	Mallard Way
	Riverside Business Park
	Swansea
	SA7 0AJ

Cambrensis Civil Engineering Limited

Directors' Report

Year ended 31 March 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2025 .

DIRECTORS

The directors who served the company during the year were as follows:

Mr A Griffiths
Mr T C Davies (Appointed on 02/10/2024)
Mr T James (Appointed on 02/10/2024)
Mr T L Rosser (Appointed on 02/10/2024)
Mr H N Thomas (Appointed on 02/10/2024)
Mr S Dunn (Appointed on 10/01/2025)

THIRD PARTY INDEMNITY PROVISIONS

The Articles of Association of the Company contain an indemnity in favour of all the Directors of the Company that, subject to law, indemnifies the Directors, out of the assets of the Company, from any liability incurred by them in defending any proceedings in which judgement is given in their favour (or otherwise disposed of without any finding or admission of any material breach of duty on their part).

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 19 November 2025 and signed on behalf of the board by:

T C Davies

Mr T C Davies

Director

Cambrensis Civil Engineering Limited

Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Cambrensis Civil Engineering Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cambrensis Civil Engineering Limited for the year ended 31 March 2025, which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

James & Uzzell Ltd Chartered Certified Accountants

Axis 15, Axis Court Mallard Way Riverside Business Park Swansea SA7 0AJ

20 November 2025

Cambrensis Civil Engineering Limited

Statement of Comprehensive Income

Year ended 31 March 2025

		Period from
	Year to	17 Mar 23 to
	31 Mar 25	31 Mar 24
Note	£	£
TURNOVER	5,740,715	878,962

Cost of sales	4,522,171	452,166
	------------	---------
GROSS PROFIT	1,218,544	426,796

Administrative expenses		882,375	356,390
		------------	---------
OPERATING PROFIT	4	336,169	70,406

Other interest receivable and similar income	6	–	9,713
Interest payable and similar expenses	7	569	975
		------------	---------
PROFIT BEFORE TAXATION		335,600	79,144

Tax on profit	83,900	23,488
	---------	--------
PROFIT FOR THE FINANCIAL YEAR AND TOTAL COMPREHENSIVE INCOME	251,700	55,656
	---------	--------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the year as set out above.

Cambrensis Civil Engineering Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

FIXED ASSETS

Tangible assets	8	831,108	222,509

CURRENT ASSETS

Debtors	9	5,183,325	1,102,955
Cash at bank and in hand		1,537,033	607,321
		------------	------------
		6,720,358	1,710,276

CREDITORS: amounts falling due within one year	10	5,636,723	335,151
		------------	------------
NET CURRENT ASSETS		1,083,635	1,375,125
		------------	------------
TOTAL ASSETS LESS CURRENT LIABILITIES		1,914,743	1,597,634

CREDITORS: amounts falling due after more than one year	11	1,499,999	1,518,489

PROVISIONS	107,387	23,488
	------------	------------
NET ASSETS	307,357	55,657
	------------	------------

CAPITAL AND RESERVES

Called up share capital	12	1	1
Profit and loss account		307,356	55,656
		---------	--------
SHAREHOLDERS FUNDS		307,357	55,657
		---------	--------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Cambrensis Civil Engineering Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 19 November 2025 , and are signed on behalf of the board by:

Mr T C Davies

Director

Company registration number: 14736939

Cambrensis Civil Engineering Limited

Statement of Changes in Equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£
AT 17 MARCH 2023	–	–	–

Profit for the year		55,656	55,656
	----	--------	--------
TOTAL COMPREHENSIVE INCOME FOR THE YEAR	–	55,656	55,656

Issue of shares	1	–	1
	----	--------	--------
TOTAL INVESTMENTS BY AND DISTRIBUTIONS TO OWNERS	1	–	1

AT 31 MARCH 2024	1	55,656	55,657

Profit for the year		251,700	251,700
	----	---------	---------
TOTAL COMPREHENSIVE INCOME FOR THE YEAR	–	251,700	251,700

	----	---------	---------
AT 31 MARCH 2025	1	307,356	307,357
	----	---------	---------

Cambrensis Civil Engineering Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. GENERAL INFORMATION

Cambrensis Civil Engineering Limited is a private company limited by shares incorporated in England & Wales, United Kingdom. The address of the registered office is given in the company information on page 1 of these financial statements. The nature of the company's operations and principal activities are civil engineering.

2. STATEMENT OF COMPLIANCE

The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 'The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102)', Section 1A for Small Entities and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1. The reporting period of these financial statements is 12 months. The reporting period of the comparative figures is 13 months. These financial statements only include the results of the individual entity made up to 31 March 2025. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The directors have considered the future trading position of the company and are confident that the going concern principle can be applied to the financial statements. A director has also pledged his support to the company.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Provisions

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Critical accounting estimates and assumptions

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below

(i) Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

(ii) Impairment of debtors

The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience.

(iii) Accounting for construction contracts

Recognition of turnover and profit is based on judgements made in respect of the ultimate profitability of a contract. Such judgements are arrived at through the use of estimates in relation to costs and value of work performed to date and to be performed in bringing contracts to completion, including satisfaction of maintenance responsibilities. These estimates are made by reference to recovery of pre-contract costs, surveys of progress against the construction programme, changes in work scope, the contractual terms under which the work is being performed including the recoverability of any unagreed income from variations on the likely outcome of discussions on claims, costs incurred and external certification of the work performed. The company has the appropriate control procedures to ensure all estimates are determined on a consistent basis and subject to appropriate review and authorisation.

(iv) Provisions

Estimates are used in determining the value of provisions when recognised. This will be based on historical information, known expectations and reasonable outcomes

(v) Going Concern

The assessment of going concern may include the use of critical judgements in respect of impact of various external factors such as political, economic and social issues. Material uncertainties are considered in this regard

(vi) Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows: Rendering of services When the outcome of a transaction can be estimated reliably, turnover from insert detail is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to insert detail. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable. Construction contracts When the outcome of a construction contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to insert detail. Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable. When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision. Interest receivable Interest income is recognised using the effective interest method.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% straight line
Fixtures and fittings	-	25% straight line
Motor vehicles	-	25% straight line

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Leases

Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors. Where goods are sold using finance leases, the entity recognises turnover from the sale of goods and the rights to receive future lease payments as a debtor. Minimum lease payments are apportioned between finance income and the reduction of the lease debtor with finance income allocated so as to produce a constant periodic rate of interest on the net investment in the finance lease. Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

4. OPERATING PROFIT

Operating profit or loss is stated after charging/crediting:

		Period from
	Year to	17 Mar 23 to
	31 Mar 25	31 Mar 24
	£	£
Depreciation of tangible assets	10,034	4,285
Gains on disposal of tangible assets	( 5,316)	–
	--------	------

5. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 20 (2024: 11 ).

6. OTHER INTEREST RECEIVABLE AND SIMILAR INCOME

		Period from
	Year to	17 Mar 23 to
	31 Mar 25	31 Mar 24
	£	£
Interest on cash and cash equivalents	–	9,713
	----	------

7. INTEREST PAYABLE AND SIMILAR EXPENSES

		Period from
	Year to	17 Mar 23 to
	31 Mar 25	31 Mar 24
	£	£
Interest on obligations under finance leases and hire purchase contracts	569	975
	----	----

8. TANGIBLE ASSETS

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	7,240	4,205	215,349	226,794
Additions	657,600	–	–	657,600
Disposals	–	–	( 46,760)	( 46,760)
	---------	------	---------	---------
At 31 March 2025	664,840	4,205	168,589	837,634
	---------	------	---------	---------
Depreciation
At 1 April 2024	385	417	3,483	4,285
Charge for the year	1,810	1,051	7,173	10,034
Disposals	–	–	( 7,793)	( 7,793)
	---------	------	---------	---------
At 31 March 2025	2,195	1,468	2,863	6,526
	---------	------	---------	---------
Carrying amount
At 31 March 2025	662,645	2,737	165,726	831,108
	---------	------	---------	---------
At 31 March 2024	6,855	3,788	211,866	222,509
	---------	------	---------	---------

9. DEBTORS

	2025	2024
	£	£
Trade debtors	2,524,261	524,043
Other debtors	2,659,064	578,912
	------------	------------
	5,183,325	1,102,955
	------------	------------

10. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,711,903	124,044
Social security and other taxes	107,758	25,046
Other creditors	3,817,062	186,061
	------------	---------
	5,636,723	335,151
	------------	---------

The total amount of secured liabilities is £Nil (2024:£22,871) relating to hire purchase contracts. These are secured over the assets to which they relate.

11. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	1,499,999	1,518,489
	------------	------------

The total amount of secured liabilities is £Nil (2024:£18,489) relating to hire purchase contracts. These are secured over the assets to which they relate.

12. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

13. RELATED PARTY TRANSACTIONS

At the year end, the company owed the directors £2,295,499 (2024:£1,499,999). No interest has been charged on this balance.