REGISTERED NUMBER: 01209803 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Flannery Civil Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T P Flannery

D Ellis

REGISTERED OFFICE:

Unit 2 B

Willowbridge Way

Normanton

Castleford

WF10 5NP

REGISTERED NUMBER:

01209803 (England and Wales)

ACCOUNTANTS:

Richard Smedley Limited

Chartered Accountants & Registered Auditors

Richmond House

Lawnswood Business Park

Redvers Close

Leeds

West Yorkshire

LS16 6QY

FIXED ASSETS

Tangible assets

4

2,416

4,010

CURRENT ASSETS

Debtors

5

4,694,031

4,772,132

Cash at bank

341,825

613,364

5,035,856

5,385,496

CREDITORS

Amounts falling due within one year

6

4,176,234

4,494,958

NET CURRENT ASSETS

859,622

890,538

TOTAL ASSETS LESS CURRENT LIABILITIES

862,038

894,548

PROVISIONS FOR LIABILITIES

604

1,003

NET ASSETS

861,434

893,545

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

860,434

892,545

SHAREHOLDERS' FUNDS

861,434

893,545

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

T P Flannery - Director

1.	STATUTORY INFORMATION

Flannery Civil Engineering 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 presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.

The company recognises revenue when the amount of revenue can be measured reliably.

In respect of long term contracts, turnover represent the value of work done in the period, including estimates of amounts not invoiced. Turnover in respect of long term contracts are recognised by reference to the stage of completion.

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

-

33% on cost, 25% on cost and 20% on cost

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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 30 (2024 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

and 31 March 2025

38,403

DEPRECIATION

At 1 April 2024

34,393

Charge for year

1,594

At 31 March 2025

35,987

NET BOOK VALUE

At 31 March 2025

2,416

At 31 March 2024

4,010

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

420,112

613,467

Other debtors

4,273,919

4,158,665

4,694,031

4,772,132

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

825,710

888,037

Taxation and social security

27,737

50,911

Other creditors

3,322,787

3,556,010

4,176,234

4,494,958

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

T P Flannery

Balance outstanding at start of year

32,288

-

Amounts advanced

97,244

83,847

Amounts repaid

(85,313

)

(51,559

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

44,219

32,288

D Ellis

Balance outstanding at start of year

235,000

-

Amounts advanced

-

235,000

Amounts repaid

(235,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

235,000

Interest has been charged at the official rate.

These are repayable on demand.