Kelvin John Page Nigel Robinson-Hutchinson James Fitzgerald

13350681 (England and Wales)

Rowan Tree Farm Blackwell Hall Lane, Ley Hill Chesham HP5 1UN

GO4 Accountancy Solutions Ltd 12 Saxon Court High Street Iver Bucks SL0 9PW

Tangible assets

264,611 

156,858 

Inventories

20,000 

15,000 

Debtors

167,350 

194,540 

Cash at bank and in hand

50,322 

69,288 

(289,945)

(267,913)

(52,503)

(39,386)

Deferred tax

(52,660)

(23,847)

Called up share capital

90 

90 

Profit and loss account

107,085 

104,450 

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 financial statements were approved by the Board of Directors and authorised for issue on 29 April 2025 and were signed on its behalf by

Kelvin John Page Director Company Registration No. 13350681

Newgate Civil Engineering Ltd is a private company, limited by shares, registered in England and Wales, registration number 13350681. The registered office is Rowan Tree Farm, Blackwell Hall Lane, Ley Hill, Chesham, HP5 1UN.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Interest income is recognised in profit or loss using the effective interest method.

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

The Company operates a defined contrinution plan for its employees. A defines contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly inequity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance sheet date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available from them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Plant & machinery

Motor vehicles

Computer equipment

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

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Short term 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.

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance sheet.

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary share. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

At cost 

At cost 

At cost 

At 1 April 2024

25,971 

202,943 

6,318 

235,232 

Additions

96,394 

108,260 

- 

204,654 

Disposals

- 

(52,699)

- 

(52,699)

At 31 March 2025

At 1 April 2024

9,668 

62,888 

5,818 

78,374 

Charge for the year

24,674 

43,045 

501 

68,220 

On disposals

- 

(24,018)

- 

(24,018)

At 31 March 2025

At 31 March 2025

At 31 March 2024

VAT

9,239 

15,846 

Trade debtors

127,552 

64,246 

Accrued income and prepayments

24,007 

95,659 

Other debtors

6,552 

18,789 

Obligations under finance leases and hire purchase contracts

87,950 

40,079 

Trade creditors

164,966 

26,638 

Taxes and social security

(17,921)

4,908 

Other creditors

50,000 

194,382 

Loans from directors

(90)

(90)

Accruals

5,040 

1,996 

Obligations under finance leases and hire purchase contracts

During the year the average number of employees was 3 (2024: 3).