REGISTERED NUMBER: 14919339 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Culver Construction Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

N D Culver

REGISTERED OFFICE:

73 Colin Road

Barnwood

Gloucester

Gloucestershire

GL4 3JN

REGISTERED NUMBER:

14919339 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Tangible assets

4

15,734

11,980

CURRENT ASSETS

Stocks

1,400

4,100

Debtors

5

1,266

6,990

Cash at bank

16,171

11,428

18,837

22,518

CREDITORS

Amounts falling due within one year

6

26,994

25,039

NET CURRENT LIABILITIES

(8,157

)

(2,521

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,577

9,459

PROVISIONS FOR LIABILITIES

2,644

1,792

NET ASSETS

4,933

7,667

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

4,833

7,567

SHAREHOLDERS' FUNDS

4,933

7,667

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 3 November 2025 and were signed by:

N D Culver - Director

1.	STATUTORY INFORMATION

Culver Construction Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

Despite net current liabilities of £8,157 (2024 - £nil), the financial statements have been prepared on a going concern basis. The director has reviewed the future cash flows of the business and has expressed his intention to financially support the company for the foreseeable future, deeming the going concern basis of preparation to be appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 1 July 2024

14,951

1,150

16,101

Additions

9,014

641

9,655

Disposals

(330

)

-

(330

)

At 30 June 2025

23,635

1,791

25,426

Depreciation

At 1 July 2024

3,738

383

4,121

Charge for year

4,974

597

5,571

At 30 June 2025

8,712

980

9,692

Net book value

At 30 June 2025

14,923

811

15,734

At 30 June 2024

11,213

767

11,980

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Trade debtors

387

6,730

Other debtors

879

260

1,266

6,990

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Trade creditors

3,330

2,882

Taxation and social security

10,185

1,331

Other creditors

13,479

20,826

26,994

25,039

7.	RELATED PARTY DISCLOSURES

N D Culver

Director

The director has loaned funds to the company. At 30 June 2025 the company owed the director £29 (2024 - £7,457). The unsecured loan is interest free and has no fixed repayment terms.