REGISTERED NUMBER: 03937733 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

CONSTRUCTION SERVICES (MANSFIELD) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Hunt

M K Kenzie

L A Blower

J R Crutchley

C Jeffery

SECRETARY:

S Hunt

REGISTERED OFFICE:

Construction House

Hermitage Way

Mansfield

Nottinghamshire

NG18 5ES

REGISTERED NUMBER:

03937733 (England and Wales)

ACCOUNTANTS:

Beeley Hawley & Co Ltd

Chartered Accountants & Business Advisers

52A Westgate

Southwell

Nottinghamshire

NG25 0JX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

323,795

342,059

323,795

342,059

CURRENT ASSETS

Stocks

13,196

5,859

Debtors

6

1,790,150

1,859,486

Cash at bank

497,083

24,101

2,300,429

1,889,446

CREDITORS

Amounts falling due within one year

7

1,432,477

1,119,706

NET CURRENT ASSETS

867,952

769,740

TOTAL ASSETS LESS CURRENT LIABILITIES

1,191,747

1,111,799

CREDITORS

Amounts falling due after more than one year

8

29,704

64,841

NET ASSETS

1,162,043

1,046,958

CAPITAL AND RESERVES

Called up share capital

3

3

Revaluation reserve

10

138,671

138,671

Retained earnings

1,023,369

908,284

SHAREHOLDERS' FUNDS

1,162,043

1,046,958

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by:

S Hunt - Director

M K Kenzie - Director

L A Blower - Director

1.	STATUTORY INFORMATION

Construction Services (Mansfield) Ltd 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 as modified by the revaluation of certain assets.

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 2006, is being amortised evenly over its estimated useful life of five 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

5% on cost

Plant and machinery etc

-

25% on cost

Stocks

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

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 35 (2024 - 31 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

90,000

AMORTISATION

At 1 June 2024

and 31 May 2025

90,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 June 2024

200,000

597,661

797,661

Additions

-

23,000

23,000

At 31 May 2025

200,000

620,661

820,661

DEPRECIATION

At 1 June 2024

-

455,602

455,602

Charge for year

-

41,264

41,264

At 31 May 2025

-

496,866

496,866

NET BOOK VALUE

At 31 May 2025

200,000

123,795

323,795

At 31 May 2024

200,000

142,059

342,059

Cost or valuation at 31 May 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2022

138,671

-

138,671

Cost

61,329

620,661

681,990

200,000

620,661

820,661

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

as restated

£

£

Cost

176,850

176,850

Aggregate depreciation

115,521

115,521

Value of land in freehold land and buildings

61,329

61,329

Freehold land and buildings were valued on an open market basis on 17 November 2022 by Mussonliggins .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST OR VALUATION

At 1 June 2024

and 31 May 2025

289,069

DEPRECIATION

At 1 June 2024

267,748

Charge for year

5,330

At 31 May 2025

273,078

NET BOOK VALUE

At 31 May 2025

15,991

At 31 May 2024

21,321

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

618,396

383,241

Amounts recoverable on contract

938,165

1,275,081

Other debtors

233,589

201,164

1,790,150

1,859,486

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Hire purchase contracts

35,568

40,735

Trade creditors

1,199,107

984,302

Taxation and social security

37,245

40,322

Other creditors

160,557

54,347

1,432,477

1,119,706

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Hire purchase contracts

29,704

64,841

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

as restated

£

£

Hire purchase contracts

65,272

105,576

10.

RESERVES

Revaluation

reserve

£

At 1 June 2024

and 31 May 2025

138,671