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Company No: 04062317 (England and Wales)

# CIVIL SOLUTIONS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

CIVIL SOLUTIONS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

CIVIL SOLUTIONS LIMITED

## BALANCE SHEET

As at 31 August 2025
CIVIL SOLUTIONS LIMITED

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 154,747 |  | 177,123
Investments | 5 | 100 |  | 100
|  | 154,847 |  | 177,223
Current assets |  |  |  |
Stocks |  | 409,268 |  | 410,505
Debtors | 6 | 666,759 |  | 549,012
Cash at bank and in hand |  | 1,445,873 |  | 1,312,285
|  | 2,521,900 |  | 2,271,802
Creditors: amounts falling due within one year | 7 | ( 625,000) |  | ( 622,500)
Net current assets |  | 1,896,900 |  | 1,649,302
Total assets less current liabilities |  | 2,051,747 |  | 1,826,525
Provision for liabilities |  | ( 25,000) |  | ( 29,000)
Net assets |  | 2,026,747 |  | 1,797,525
Capital and reserves |  |  |  |
Called-up share capital | 8 | 2 |  | 2
Capital redemption reserve |  | 1 |  | 1
Profit and loss account |  | 2,026,744 |  | 1,797,522
Total shareholder's funds |  | 2,026,747 |  | 1,797,525

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Civil Solutions Limited (registered number: 04062317) were approved and authorised for issue by the Board of Directors on 12 March 2026. They were signed on its behalf by:

Mr N P Drew Director |

CIVIL SOLUTIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
CIVIL SOLUTIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Civil Solutions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

##### Employee benefits

Defined contribution schemes
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software | 5 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Leasehold improvements | 5 years straight line
Plant and machinery | 5 years straight line
Vehicles | 5 years straight line
Fixtures and fittings | 5 years straight line
Office equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 18 |  | 17

#### 3. Intangible assets

| Computer software |  | Total
| £ |  | £
Cost |  |  |
At 01 September 2024 | 37,321 |  | 37,321
At 31 August 2025 | 37,321 |  | 37,321
Accumulated amortisation |  |  |
At 01 September 2024 | 37,321 |  | 37,321
At 31 August 2025 | 37,321 |  | 37,321
Net book value |  |  |
At 31 August 2025 | 0 |  | 0
At 31 August 2024 | 0 |  | 0

#### 4. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |
At 01 September 2024 | 87,430 |  | 156,819 |  | 556,840 |  | 4,458 |  | 29,067 |  | 834,614
Additions | 0 |  | 283 |  | 59,495 |  | 83 |  | 6,038 |  | 65,899
Disposals | 0 |  | ( 1,020) |  | 0 |  | 0 |  | 0 |  | ( 1,020)
At 31 August 2025 | 87,430 |  | 156,082 |  | 616,335 |  | 4,541 |  | 35,105 |  | 899,493
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
At 01 September 2024 | 64,862 |  | 114,801 |  | 449,560 |  | 4,458 |  | 23,810 |  | 657,491
Charge for the financial year | 9,889 |  | 16,472 |  | 59,426 |  | 2 |  | 2,367 |  | 88,156
Disposals | 0 |  | ( 901) |  | 0 |  | 0 |  | 0 |  | ( 901)
At 31 August 2025 | 74,751 |  | 130,372 |  | 508,986 |  | 4,460 |  | 26,177 |  | 744,746
Net book value |  |  |  |  |  |  |  |  |  |  |
At 31 August 2025 | 12,679 |  | 25,710 |  | 107,349 |  | 81 |  | 8,928 |  | 154,747
At 31 August 2024 | 22,568 |  | 42,018 |  | 107,280 |  | 0 |  | 5,257 |  | 177,123

#### 5. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 September 2024 | 100 |  | 100
At 31 August 2025 | 100 |  | 100
Carrying value at 31 August 2025 | 100 |  | 100
Carrying value at 31 August 2024 | 100 |  | 100

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 560,096 |  | 478,977
Prepayments and accrued income | 106,663 |  | 70,035
| 666,759 |  | 549,012

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 390,751 |  | 363,329
Accruals | 7,897 |  | 12,827
Taxation and social security | 224,153 |  | 244,506
Other creditors | 2,199 |  | 1,838
| 625,000 |  | 622,500

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
80 A ordinary shares of £ 0.01 each | 0.80 |  | 0.80
20 B ordinary shares of £ 0.01 each | 0.20 |  | 0.20
80 C ordinary shares of £ 0.01 each | 0.80 |  | 0.80
20 D ordinary shares of £ 0.01 each | 0.20 |  | 0.20
| 2.00 |  | 2.00

#### 9. Financial commitments

Commitments

Capital commitments are as follows:

| 2025 |  | 2024
| £ |  | £
Contracted for but not provided for: |  |  |
Tangible fixed assets | 9,356 |  | 65,489

The total amount of financial commitments not included in the balance sheet is £9,356 (2024: £65,489). The commitment relates to non cancellable operating leases relating to land and buildings with a commitment over the next year.

#### 10. Ultimate controlling party

Parent Company:

Civil Solutions (Holdings) Limited incorporated in England and Wales.

The ultimate controlling party is Mr N P Drew by virtue of his majority shareholding in Civil Solutions (Holdings) Limited.