Registration number: 05644985

Constructive Management Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 6

Constructive Management Limited

Company Information

Directors

Mr Paul Robert Willis Mr Peter Nicholas Boekel Mr Robert Paul Burke

Registered office

Second Floor 4-5 Bleeding Heart Yard Greville Street London EC1N 8SJ

Accountants

Tayabali & White 5 High Green Great Shelford Cambridge CB22 5EG

Constructive Management Limited

(Registration number: 05644985)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	19,717	9,377
Current assets
Debtors		347,962	344,773
Cash at bank and in hand		322,110	375,711
		670,072	720,484
Prepayments and accrued income		22,498	39,397
Creditors: Amounts falling due within one year		(278,783)	(295,682)
Net current assets		413,787	464,199
Total assets less current liabilities		433,504	473,576
Accruals and deferred income		(66,862)	(47,491)
Net assets		366,642	426,085
Capital and reserves
Called up share capital	5	4	4
Share premium reserve		350,996	350,996
Retained earnings		15,642	75,085
Shareholders' funds		366,642	426,085

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 December 2025 and signed on its behalf by:
 

Constructive Management Limited

(Registration number: 05644985)
Abridged Balance Sheet as at 31 March 2025

......................................... Mr Paul Robert Willis Director

......................................... Mr Robert Paul Burke Director

Constructive Management Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Second Floor
4-5 Bleeding Heart Yard
Greville Street
London
EC1N 8SJ

These financial statements were authorised for issue by the Board on 5 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Constructive Management Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & machinery	25% on cost
Fixtures & fittings	25% on cost
Office equipment	25% on cost

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 9).

Constructive Management Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 April 2024	5,653	16,302	38,447	60,402
Additions	6,658	-	9,271	15,929
At 31 March 2025	12,311	16,302	47,718	76,331
Depreciation
At 1 April 2024	5,059	15,849	30,117	51,025
Charge for the year	660	302	4,627	5,589
At 31 March 2025	5,719	16,151	34,744	56,614
Carrying amount
At 31 March 2025	6,592	151	12,974	19,717
At 31 March 2024	594	453	8,330	9,377

5	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
A Ordinary shares of £1 each	2	2	2	2
B Ordinary shares of £1 each	2	2	2	2
	4	4	4	4