Company No: 08330714 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Duncan Nigel Nocton
	Christian John Puttock (Resigned 16 October 2024)

REGISTERED OFFICE	Vision House
	3 Cavendish Road
	Bury St Edmunds
	IP33 3TE
	United Kingdom

COMPANY NUMBER

08330714 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	7,963		289,604
		7,963		289,604
Current assets
Stocks		1,231,272		208,327
Debtors	4	237,525		1,437,780
Investments		867,770		0
Cash at bank and in hand		97,327		3,917,382
		2,433,894		5,563,489
Creditors: amounts falling due within one year	5	( 1,401,007)		( 286,405)
Net current assets		1,032,887		5,277,084
Total assets less current liabilities		1,040,850		5,566,688
Net assets		1,040,850		5,566,688
Capital and reserves
Called-up share capital	6	80		100
Revaluation reserve		( 55,304 )		0
Profit and loss account		1,096,074		5,566,588
Total shareholders' funds		1,040,850		5,566,688

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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Constructa Limited (registered number: 08330714) were approved and authorised for issue by the Director on 24 December 2025. They were signed on its behalf by:

Duncan Nigel Nocton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Constructa Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Vision House, 3 Cavendish Road, Bury St Edmunds, IP33 3TE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	25 years straight line
Plant and machinery	4 years straight line
Vehicles	4 years straight line
Office equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Financial instruments

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

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	5		7

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£		£
Cost
At 01 April 2024	417,053		20,000		160,575		2,430		600,058
Disposals	( 417,053)		0		( 90,255)		0		( 507,308)
At 31 March 2025	0		20,000		70,320		2,430		92,750
Accumulated depreciation
At 01 April 2024	200,186		20,000		87,989		2,279		310,454
Charge for the financial year	0		0		30,454		151		30,605
Disposals	( 200,186)		0		( 56,086)		0		( 256,272)
At 31 March 2025	0		20,000		62,357		2,430		84,787
Net book value
At 31 March 2025	0		0		7,963		0		7,963
At 31 March 2024	216,867		0		72,586		151		289,604

4. Debtors

	2025		2024
	£		£
Trade debtors	231,458		424,364
Amounts owed by related parties	0		1,006,768
Other debtors	6,067		6,648
	237,525		1,437,780

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	125,033		271,979
Amounts owed to Parent undertakings	106,133		0
Taxation and social security	162,207		( 7,304)
Other creditors	1,007,634		21,730
	1,401,007		286,405

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
52 Ordinary A shares of £ 1.00 each	52		52
Nil Ordinary B shares (2024: 12 shares of £ 1.00 each)	0		12
14 Ordinary C shares of £ 1.00 each	14		14
14 Ordinary D shares of £ 1.00 each	14		14
Nil Ordinary E shares (2024: 8 shares of £ 1.00 each)	0		8
	80		100

7. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Amounts owed to director	923,075		0

8. Ultimate controlling party

Parent Company:

CONSTRUCTA HOLDINGS LIMITED

Vision House, 3 Cavendish Road, Bury St Edmunds, Suffolk, United Kingdom, IP33 3TE