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Registered number: 09767250
CSK Building Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09767250
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 170,643 86,351
170,643 86,351
CURRENT ASSETS
Work in progress 5 40,186 211,225
Debtors 6 298,056 234,311
Cash at bank and in hand 530,739 23,029
868,981 468,565
Creditors: Amounts Falling Due Within One Year 7 (494,479 ) (226,362 )
NET CURRENT ASSETS (LIABILITIES) 374,502 242,203
TOTAL ASSETS LESS CURRENT LIABILITIES 545,145 328,554
Creditors: Amounts Falling Due After More Than One Year 8 (13,663 ) (8,334 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,648 ) (20,540 )
NET ASSETS 506,834 299,680
CAPITAL AND RESERVES
Called up share capital 10 5 5
Profit and Loss Account 506,829 299,675
SHAREHOLDERS' FUNDS 506,834 299,680
Page 1
Page 2
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Thomas Ireland
Director
06/01/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CSK Building Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09767250 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% on reducing balance
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 157,141 53,366 6,779 2,309 219,595
Additions - 113,190 - 1,216 114,406
As at 30 September 2025 157,141 166,556 6,779 3,525 334,001
Depreciation
As at 1 October 2024 106,416 23,229 2,669 930 133,244
Provided during the period 7,611 21,498 617 388 30,114
As at 30 September 2025 114,027 44,727 3,286 1,318 163,358
Net Book Value
As at 30 September 2025 43,114 121,829 3,493 2,207 170,643
As at 1 October 2024 50,725 30,137 4,110 1,379 86,351
5. Work in progress
2025 2024
£ £
Work in progress 40,186 211,225
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 235,865 204,095
Other debtors 51,844 -
Directors' loan accounts - 29,869
Inter company account 10,347 347
298,056 234,311
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,999 -
Trade creditors 156,002 97,221
Bank loans and overdrafts 8,334 10,000
Corporation tax 141,990 36,904
Other taxes and social security 9,973 9,861
VAT 158,817 63,892
Other creditors 14,814 8,484
Directors' loan accounts 550 -
494,479 226,362
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,663 -
Bank loans - 8,334
13,663 8,334
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,999 -
Later than one year and not later than five years 13,663 -
17,662 -
17,662 -
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5 5
11. Related Party Transactions
Included in the Other Creditors is an amount owed to the company directors Mr T Ireland & Miss R Willoughby totalling £550 (2024 - £131), no interest is to be charged.
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