REGISTERED NUMBER: 04425283 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 April 2025

for

CLS Civil Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C L Salmon

C W Salmon

H G Salmon

Mrs J L Betts

SECRETARY:

Mrs K M Salmon

REGISTERED OFFICE:

Atherton Way

Brigg

North Lincolnshire

DN20 8AR

REGISTERED NUMBER:

04425283 (England and Wales)

FIXED ASSETS

Tangible assets

4

424,415

324,991

CURRENT ASSETS

Debtors

5

4,879,840

3,689,567

Cash at bank

655,465

316,549

5,535,305

4,006,116

CREDITORS

Amounts falling due within one year

6

1,499,304

1,461,395

NET CURRENT ASSETS

4,036,001

2,544,721

TOTAL ASSETS LESS CURRENT LIABILITIES

4,460,416

2,869,712

CREDITORS

Amounts falling due after more than one year

7

(437,012

)

-

PROVISIONS FOR LIABILITIES

(102,527

)

(77,343

)

NET ASSETS

3,920,877

2,792,369

CAPITAL AND RESERVES

Called up share capital

105

105

Retained earnings

3,920,772

2,792,264

SHAREHOLDERS' FUNDS

3,920,877

2,792,369

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2026 and were signed on its behalf by:

C L Salmon - Director

1.	STATUTORY INFORMATION

CLS 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Taxation

Taxation for the period 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 period 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 period was 32 (2024 - 32 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

767,007

11,178

314,018

1,092,203

Additions

195,090

-

93,366

288,456

Disposals

(70,000

)

-

(38,000

)

(108,000

)

At 30 April 2025

892,097

11,178

369,384

1,272,659

DEPRECIATION

At 1 April 2024

576,284

11,178

179,750

767,212

Charge for period

119,005

-

70,027

189,032

Eliminated on disposal

(70,000

)

-

(38,000

)

(108,000

)

At 30 April 2025

625,289

11,178

211,777

848,244

NET BOOK VALUE

At 30 April 2025

266,808

-

157,607

424,415

At 31 March 2024

190,723

-

134,268

324,991

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

91,250

Additions

226,203

Transfer to ownership

(91,250

)

At 30 April 2025

226,203

DEPRECIATION

At 1 April 2024

50,188

Charge for period

31,626

Transfer to ownership

(50,188

)

At 30 April 2025

31,626

NET BOOK VALUE

At 30 April 2025

194,577

At 31 March 2024

41,062

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

31.3.24

£

£

Trade debtors

4,146,807

3,142,398

Amounts owed by group undertakings

630,000

-

Other debtors

103,033

547,169

4,879,840

3,689,567

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

31.3.24

£

£

Bank loans and overdrafts

139,200

-

Hire purchase contracts

53,528

9,200

Trade creditors

755,222

997,555

Taxation and social security

334,849

349,940

Other creditors

216,505

104,700

1,499,304

1,461,395

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

31.3.24

£

£

Bank loans

370,718

-

Hire purchase contracts

66,294

-

437,012

-

8.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is C L Salmon Holdings Limited, a company incorporated in England and Wales. CL Salmon is the ultimate controlling party.