CCO Building Consultancy Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04795710

CCO BUILDING CONSULTANCY LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 August 2025

CCO BUILDING CONSULTANCY LIMITED

STATEMENT OF FINANCIAL POSITION

31 August 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Tangible assets	6		15,847	9,916

CURRENT ASSETS

Debtors	7	43,418	103,557
Cash at bank and in hand		209,393	162,838
		---------	---------
		252,811	266,395

CREDITORS: amounts falling due within one year	8	72,095		84,797
		---------		---------
NET CURRENT ASSETS			180,716	181,598
			---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES			196,563	191,514

PROVISIONS

Taxation including deferred tax	2,411	975
	---------	---------
NET ASSETS	194,152	190,539
	---------	---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	194,052	190,439
	---------	---------
SHAREHOLDERS FUNDS	194,152	190,539
	---------	---------

These financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

CCO BUILDING CONSULTANCY LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 18 November 2025 , and are signed on behalf of the board by:

Mr D Whiteside
Director

Company registration number: 04795710

CCO BUILDING CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31st AUGUST 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 18 Eaton Avenue, Matrix Park Euxton, Preston, Lancashire, PR7 7NA.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Leasehold Improvements	-	20% straight line
Computer Equipment	-	20% straight line
Fixtures, Fittings and Equipment	-	25% reducing balance

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 7 (2024: 8 ).

5. INTANGIBLE ASSETS

	Goodwill
	£

Cost
At 1st September 2024 and 31st August 2025	435,000
	---------
Amortisation
At 1st September 2024 and 31st August 2025	435,000
	---------
Carrying amount
At 31st August 2025	–
	---------
At 31st August 2024	–
	---------

6. TANGIBLE ASSETS

Leasehold Property Improve- ments	Computer Equipment	Fixtures, fittings & Equipment	Total
£	£	£	£

Cost
At 1st September 2024	5,965	54,843	70,163	130,971
Additions	–	11,495	–	11,495
	------	--------	--------	---------
At 31st August 2025	5,965	66,338	70,163	142,466
	------	--------	--------	---------
Depreciation
At 1st September 2024	3,579	53,014	64,462	121,055
Charge for the year	1,193	2,946	1,425	5,564
	------	--------	--------	---------
At 31st August 2025	4,772	55,960	65,887	126,619
	------	--------	--------	---------
Carrying amount
At 31st August 2025	1,193	10,378	4,276	15,847
	------	--------	--------	---------
At 31st August 2024	2,386	1,829	5,701	9,916
	------	--------	--------	---------

7. DEBTORS

	2025	2024
	£	£

Trade debtors	38,835	89,330
Prepayments and accrued income	4,061	13,887
Other debtors	522	340
	--------	---------
	43,418	103,557
	--------	---------

8. CREDITORS: amounts falling due within one year

	2025	2024
	£	£

Trade creditors	1,038	10,394
Accruals and deferred income	18,966	21,486
Corporation tax	19,146	19,992
Social security and other taxes	32,367	30,924
Director loan accounts	578	1
Other creditors	–	2,000
	--------	--------
	72,095	84,797
	--------	--------