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Registered number: 02484805
Construction (Design and Management) Services Limited
Financial Statements
For The Year Ended 31 March 2025
Godfrey Mansell & Co
Hales Court
Stourbridge Road
Halesowen
B63 3TT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02484805
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,577 553
Investments 5 740,250 740,250
741,827 740,803
CURRENT ASSETS
Debtors 6 48,932 26,090
Cash at bank and in hand 180,890 232,330
229,822 258,420
Creditors: Amounts Falling Due Within One Year 7 (880,502 ) (880,844 )
NET CURRENT ASSETS (LIABILITIES) (650,680 ) (622,424 )
TOTAL ASSETS LESS CURRENT LIABILITIES 91,147 118,379
NET ASSETS 91,147 118,379
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 91,145 118,377
SHAREHOLDERS' FUNDS 91,147 118,379
Page 1
Page 2
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 S James
Director
8 December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Construction (Design and Management) Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02484805 . The registered office is Hales Court, Stourbridge Road, Halesowen, B63 3TT.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Fixtures & Fittings 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 6,631
Additions 1,550
As at 31 March 2025 8,181
Depreciation
As at 1 April 2024 6,078
Provided during the period 526
As at 31 March 2025 6,604
Net Book Value
As at 31 March 2025 1,577
As at 1 April 2024 553
Page 3
Page 4
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 April 2024 740,250
As at 31 March 2025 740,250
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 740,250
As at 1 April 2024 740,250
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 30,261 17,363
Prepayments and accrued income 7,280 3,086
Other debtors 3,480 3,480
Directors' loan accounts 7,911 2,161
48,932 26,090
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,259 219
Other taxes and social security 85,848 97,230
Other creditors 781,320 781,320
Accruals and deferred income 2,075 2,075
880,502 880,844
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4
Page 5
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
S James £1,509 (£7,246 2023) and J P Nicholas £652 (£1,715 2023) which were both repaid within 9 months of the year end.
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr James Nicholas 652 - - - -
Mr Simon James 1,509 - - - -
The above loan is unsecured, interest free and repayable on demand.
Page 5