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Company Registration No. 12089563 (England and Wales)
CNG Construction Ltd Unaudited accounts for the year ended 31 July 2025
CNG Construction Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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CNG Construction Ltd Company Information for the year ended 31 July 2025
Director
Ceiron Green
Company Number
12089563 (England and Wales)
Accountants
Evans Entwistle Venta House Maes-glas Newport NP20 2NS
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of CNG Construction Ltd for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CNG Construction Ltd for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Venta House Maes-glas Newport NP20 2NS 11 March 2026
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CNG Construction Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Current assets
Inventories
5
5,500
8,000
Cash at bank and in hand
239
17
5,739
8,017
Creditors: amounts falling due within one year
6
(5,060)
(4,952)
Net current assets
679
3,065
Total assets less current liabilities
679
3,065
Creditors: amounts falling due after more than one year
7
(72,379)
(90,007)
Net liabilities
(71,700)
(86,942)
Capital and reserves
Called up share capital
8
4
4
Profit and loss account
(71,704)
(86,946)
Shareholders' funds
(71,700)
(86,942)
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 March 2026 and were signed on its behalf by
Ceiron Green Director Company Registration No. 12089563
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CNG Construction Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
CNG Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 12089563.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 Years Straight Line
Motor vehicles
4 Years Straight Line
Computer equipment
3 Years Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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CNG Construction Ltd Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 August 2024
916
At 31 July 2025
916
Depreciation
At 1 August 2024
916
At 31 July 2025
916
Net book value
At 31 July 2025
-
5
Inventories
2025
2024
£
£
Finished goods
5,500
8,000
5,500
8,000
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,415
4,316
Accruals
645
636
5,060
4,952
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
17,545
21,596
Loans from directors
54,834
68,411
72,379
90,007
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4
4
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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