REGISTERED NUMBER: NI040656 (Northern Ireland)

Construction Supervisory Services Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G Robinson

Mr G N Robinson

SECRETARY:

REGISTERED OFFICE:

Unit 7 Mallusk Enterprise Park

Mallusk Drive

Newtownabbey

Co. Antrim

BT36 4GN

REGISTERED NUMBER:

NI040656 (Northern Ireland)

ACCOUNTANTS:

Agnew Mitchell & Cairns

184 Rashee Road

Ballyclare

Co. Antrim

BT39 9JB

BANKERS:

Danske Bank Limited

PO Box 183

Donegall Square West

BELFAST

BT1 6JS

SOLICITORS:

J W McNinch & Son

5 The Square

Ballyclare

Co Antrim

BT39 9BB

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

2,212

2,431

2,213

2,432

CURRENT ASSETS

Debtors

6

371,609

342,798

Cash at bank

517,255

414,042

888,864

756,840

CREDITORS

Amounts falling due within one year

7

141,000

209,275

NET CURRENT ASSETS

747,864

547,565

TOTAL ASSETS LESS CURRENT LIABILITIES

750,077

549,997

PROVISIONS FOR LIABILITIES

553

608

NET ASSETS

749,524

549,389

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

749,424

549,289

SHAREHOLDERS' FUNDS

749,524

549,389

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 22 December 2025 and were signed on its behalf by:

Mr G Robinson - Director

1.	STATUTORY INFORMATION

Construction Supervisory Services Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A

These financial statements for the year ended 31 March 2025 are the first that are prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with UK GAAP, the date of transition to FRS 102 Section 1A is 1 April 2023.

Turnover

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

Goodwill

Goodwill of £1 represents part of the consideration paid to the Partnership formerly trading as Construction Supervisory Services for its business.

Tangible fixed assets

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

Long leasehold

-

not provided

Fixtures and fittings

-

15% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

1

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

leasehold

fittings

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

970

13,801

14,771

DEPRECIATION

At 1 April 2024

-

12,340

12,340

Charge for year

-

219

219

At 31 March 2025

-

12,559

12,559

NET BOOK VALUE

At 31 March 2025

970

1,242

2,212

At 31 March 2024

970

1,461

2,431

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

365,259

336,534

Other debtors

6,350

6,264

371,609

342,798

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

7,532

Taxation and social security

98,194

122,170

Other creditors

42,806

79,573

141,000

209,275

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

1,915

2,872

Between one and five years

-

1,915

1,915

4,787

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100