REGISTERED NUMBER: 12322425 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

CONSTRUCTION DYNAMICS (NORTH) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J N Trathen

REGISTERED OFFICE:

25-29 Sandy Way

Yeadon

Leeds

LS19 7EW

REGISTERED NUMBER:

12322425 (England and Wales)

ACCOUNTANTS:

J S White & Co Limited

25-29 Sandy Way

Yeadon

Leeds

LS19 7EW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

104,992

114,713

104,992

114,713

CURRENT ASSETS

Stocks

132,000

120,000

Debtors

6

376,513

238,335

Cash at bank

215,117

252,016

723,630

610,351

CREDITORS

Amounts falling due within one year

7

397,165

459,478

NET CURRENT ASSETS

326,465

150,873

TOTAL ASSETS LESS CURRENT LIABILITIES

431,457

265,586

CREDITORS

Amounts falling due after more than one year

8

62,130

107,694

NET ASSETS

369,327

157,892

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

369,227

157,792

SHAREHOLDERS' FUNDS

369,327

157,892

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 13 January 2026 and were signed by:

Mr J N Trathen - Director

1.	STATUTORY INFORMATION

Construction Dynamics (North) 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 etc

-

33% on reducing balance, 25% on reducing balance and 20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

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 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

and 30 November 2025

12,683

AMORTISATION

At 1 December 2024

and 30 November 2025

12,683

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

4,180

6,647

154,651

23,233

188,711

Additions

-

1,189

89,493

2,016

92,698

Disposals

-

-

(107,943

)

-

(107,943

)

At 30 November 2025

4,180

7,836

136,201

25,249

173,466

DEPRECIATION

At 1 December 2024

2,230

2,466

53,434

15,868

73,998

Charge for year

390

1,074

30,949

3,096

35,509

Eliminated on disposal

-

-

(41,033

)

-

(41,033

)

At 30 November 2025

2,620

3,540

43,350

18,964

68,474

NET BOOK VALUE

At 30 November 2025

1,560

4,296

92,851

6,285

104,992

At 30 November 2024

1,950

4,181

101,217

7,365

114,713

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

326,513

194,724

Amounts owed by joint ventures

-

43,611

Other debtors

50,000

-

376,513

238,335

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,700

2,700

Hire purchase contracts

30,304

23,557

Trade creditors

69,432

96,006

Taxation and social security

226,489

223,498

Other creditors

68,240

113,717

397,165

459,478

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

47,730

90,594

Other creditors

14,400

17,100

62,130

107,694