REGISTERED NUMBER: 08611457 (England and Wales)

CS Construct Limited

Financial Statements for the Year Ended 31st July 2025

Page

Company information

1

Abridged balance sheet

2

Notes to the financial statements

4

Directors:

A M Carse

C D T Southron

Registered office:

59 Norton Crescent

Towcester

NN12 6DW

Registered number:

08611457 (England and Wales)

Accountants:

A.J. Lewis

Chartered Accountant

Lewis & Son Accountants Limited

37 Stoke Road

Blisworth

Northampton

NN7 3BZ

Fixed assets

Tangible assets

3

41,620

51,529

Current assets

Work in progress

1,085,801

1,097,660

Debtors

29,219

1,891

Cash at bank

17,411

10,580

1,132,431

1,110,131

Creditors

Amounts falling due within one year

221,814

206,898

Net current assets

910,617

903,233

Total assets less current liabilities

952,237

954,762

Creditors

Amounts falling due after more than one year

(26,880

)

(52,340

)

Provisions for liabilities

(10,405

)

-

Net assets

914,952

902,422

Capital and reserves

Called up share capital

100

100

Retained earnings

914,852

902,322

914,952

902,422

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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.

All the members have consented to the preparation of an abridged Balance sheet for the year ended 31st July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th January 2026 and were signed on its behalf by:

C D T Southron - Director

1.	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.

Revenue recognition

The company recognises revenue to the extent that it obtains the right to consideration in exchange for its performance under contract. The right to consideration arises when some, but not necessarily all, of the contractual obligations have been fulfilled.

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

-

25% 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 work in progress to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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 are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between the contributions payable and the contributions actually paid in the year are shown as either accruals or prepayments at the year end.

2.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

3.	Tangible fixed assets

Totals

£

Cost

At 1st August 2024

90,894

Additions

545

At 31st July 2025

91,439

Depreciation

At 1st August 2024

39,365

Charge for year

10,454

At 31st July 2025

49,819

Net book value

At 31st July 2025

41,620

At 31st July 2024

51,529