A Class Construction Southern Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 08795541

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		86,578		24,494

			86,578		24,494
CURRENT ASSETS
Stocks	5	10,000		20,000
Debtors	6	95,791		31,602
Cash at bank and in hand		282,805		535,531

		388,596		587,133
Creditors: Amounts Falling Due Within One Year	7	(204,464 )		(394,129 )

NET CURRENT ASSETS (LIABILITIES)			184,132		193,004

TOTAL ASSETS LESS CURRENT LIABILITIES			270,710		217,498

Creditors: Amounts Falling Due After More Than One Year	8		(2,500 )		(12,500 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(20,435 )		(6,100 )

NET ASSETS			247,775		198,898

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			247,675		198,798

SHAREHOLDERS' FUNDS			247,775		198,898

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A Class Construction Southern Limited

Balance Sheet (continued)

As At 31 March 2025

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.

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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C Farmer Director	Mr P Taylor Director
9 December 2025

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2023	100	111,519	111,619
Profit for the year and total comprehensive income	-	169,279	169,279

Dividends paid	-	(82,000)	(82,000)

As at 31 March 2024 and 1 April 2024	100	198,798	198,898


Profit for the year and total comprehensive income	-	155,377	155,377

Dividends paid	-	(106,500)	(106,500)

As at 31 March 2025	100	247,675	247,775

1. General Information

A Class Construction Southern Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08795541 . The registered office is 53 St Aubins Avenue, Southampton, Hampshire, SO19 8NU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on cost
Motor Vehicles	25% reducing balance

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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A Class Construction Southern Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 April 2024	52,766
Additions	77,840
Disposals	(3,304 )

As at 31 March 2025	127,302

Depreciation
As at 1 April 2024	28,272
Provided during the period	15,756
Disposals	(3,304 )

As at 31 March 2025	40,724

Net Book Value
As at 31 March 2025	86,578

As at 1 April 2024	24,494

5. Stocks

	2025	2024
	£	£
Materials	10,000	20,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	33,521	20,313
Other debtors	62,270	11,289

	95,791	31,602

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	34,554	23,276
Bank loans and overdrafts	10,000	10,000
Other creditors	50,286	200,219
Taxation and social security	109,624	160,634

	204,464	394,129

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,500	12,500

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A Class Construction Southern Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to or from related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset’s carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Craig Farmer	2,197	62,957	(66,132 )	-	(978 )
Mr Paul Taylor	1,146	62,161	(66,132 )	-	(2,825 )

The above loans are unsecured, interest free and repayable on demand.

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