Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet

As at 31 March 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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 directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is recognised at the fair value of consideration received or receivable for goods and services provided in the normal course of business, excluding VAT. Revenue from construction and project-related services is recognised over time based on the stage of completion of each contract, reflecting the transfer of control of the service to the customer. Where the outcome of a contract cannot be reliably estimated, revenue is recognised only to the extent of recoverable costs incurred. Amounts invoiced in advance of performance are recorded as payments received on account, and amounts relating to work performed but not yet invoiced are included within work in progress or accrued income.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any impairment losses. Depreciation is charged so as to allocate the cost of assets over their estimated useful lives on a straight-line basis.

  Other accounting policies

  Basis of Preparation ; The financial statements have been prepared under the historical cost convention in accordance with the provisions of Section 1A of FRS 102 and the Companies Act 2006 relating to small entities. Accruals and Prepayments ; The financial statements are prepared on an accruals basis. Expenditure and income are recognised in the period to which they relate, and amounts paid or received in advance are included as prepayments or accruals where appropriate. Financial Instruments ; Financial assets and liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Trade debtors are recognised at transaction price less impairment.Trade creditors are recognised at transaction price. The company does not hold complex financial instruments. Taxation ; Corporation tax is provided on taxable profits for the year at the applicable rate. Deferred tax is recognised where timing differences exist between taxable profits and accounting profit, to the extent that it is probable that future taxable profits will be available against which they can be utilised. Going Concern ; The directors consider that the company has adequate resources to continue in operational existence for the foreseeable future and therefore adopt the going concern basis in preparing the financial statements.

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	2025	16 months to 31 March 2024
  Average number of employees during the period	16	10