C & I Smith Building Contractors Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06847255 (England and Wales)

C & I Smith Building Contractors Limited

Financial Statements

for the period

1 April 2025 to 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I Smith

Mr M R France

REGISTERED OFFICE:

26 Moxon Way

Outwood

Wakefield

West Yorkshire

WF1 3HD

REGISTERED NUMBER:

06847255 (England and Wales)

ACCOUNTANTS:

SMH Jolliffe Cork Ltd

Accountants & Business Advisors

33 George Street

Wakefield

West Yorkshire

WF1 1LX

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

-

812

-

812

CURRENT ASSETS

Debtors

6

1,565

519,224

Cash at bank

95,781

31,723

97,346

550,947

CREDITORS

Amounts falling due within one year

7

97,171

345,852

NET CURRENT ASSETS

175

205,095

TOTAL ASSETS LESS CURRENT
LIABILITIES

175

205,907

CAPITAL AND RESERVES

Called up share capital

8

120

Capital redemption reserve

55

Retained earnings

-

205,732

SHAREHOLDERS' FUNDS

175

205,907

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 4 December 2025 and were signed on its behalf by:

Mr M R France - Director

Mr I Smith - Director

1.	STATUTORY INFORMATION

C & I Smith Building Contractors Limited 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.

The functional and presentation currency for the company is the pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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.

Going Concern

During the period the directors made the decision for the company to cease trading. As required by UK accounting standards, the directors have prepared the financial statements on the basis that the company is no longer a going concern. No material adjustments arose as a result of ceasing to apply the going concern basis.

Turnover

Turnover which is stated net of value added tax represents amounts invoiced to third parties except in respect of long term contracts, where turnover represents the sales value of work done in the year including estimates in respect 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, has been fully amortised in the accounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

All fixed assets are initially recorded at cost.

Financial instruments

The company has elected to apply the provision of Section 11 "Basic Financial Information" and Section 12 "Other Financial Issues" of FRS 102 to all its financial instruments.

Financial instruments are recognised in the Company's balance sheet when the company becomes party to the contractual provision of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Taxation

Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits

During the financial year the company made employer contributions into the director's personal pension schemes. Contributions payable to the pension schemes are charged to the profit and loss account in the period to which they relate.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

100,000

Disposals

(100,000

)

At 30 September 2025

-

AMORTISATION

At 1 April 2025

100,000

Eliminated on disposal

(100,000

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST

At 1 April 2025

1,648

15,750

17,398

Disposals

(1,648

)

(15,750

)

(17,398

)

At 30 September 2025

-

DEPRECIATION

At 1 April 2025

1,648

14,938

16,586

Eliminated on disposal

(1,648

)

(14,938

)

(16,586

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 31 March 2025

-

812

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

£

Amounts recoverable on contract

-

469,298

Tax

1,565

VAT

-

47,641

Prepayments and accrued income

-

720

1,565

519,224

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

£

Trade creditors

-

236,742

Amounts owed to group undertakings

76,721

-

Corporation tax

12,439

46,502

PAYE control

-

2,301

VAT

514

-

Other creditors

1,436

28,266

Directors' current accounts

1,002

2,289

Accruals and deferred income

5,059

29,752

97,171

345,852

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

value:

£

120

Ordinary

£1

120

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 September 2025 and the year ended 31 March 2025:

2025

£

Mr I Smith

Balance outstanding at start of period

-

6,261

Amounts repaid

-

(6,261

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

-