Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-06-14 5 false No description of principal activity true true false 15778360 2024-06-13 15778360 2024-06-14 2025-06-30 15778360 2023-06-14 2024-06-13 15778360 2025-06-30 15778360 c:Director1 2024-06-14 2025-06-30 15778360 d:CurrentFinancialInstruments 2025-06-30 15778360 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 15778360 d:ShareCapital 2025-06-30 15778360 d:RetainedEarningsAccumulatedLosses 2025-06-30 15778360 c:FRS102 2024-06-14 2025-06-30 15778360 c:AuditExempt-NoAccountantsReport 2024-06-14 2025-06-30 15778360 c:FullAccounts 2024-06-14 2025-06-30 15778360 c:PrivateLimitedCompanyLtd 2024-06-14 2025-06-30 15778360 e:PoundSterling 2024-06-14 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 15778360 CONSTRUCTION PLANT & RESOURCES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 JUNE 2025
CONSTRUCTION PLANT & RESOURCES LIMITED REGISTERED NUMBER: 15778360 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 4,149 |
|  | 4,149 |
Creditors: amounts falling due within one year | 6 | (6,683) |
Net current (liabilities)/assets |  |  | (2,534)
Total assets less current liabilities |  |  | (2,534)
Net (liabilities)/assets |  |  | (2,534)
Capital and reserves |  |  |
Called up share capital |  |  | 5
Profit and loss account |  |  | (2,539)
|  |  | (2,534)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
P Medhurst
Director
Date: 10 April 2026
The notes on pages 2 to 3 form part of these financial statements. Page 1
CONSTRUCTION PLANT & RESOURCES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
Construction Plant & Resources Limited is a private company limited by shares incorporated in England and Wales in the United Kingdom. The address of the registered office is Victoria Court, 17-21 Ashford Road, Maidstone, Kent, United Kingdom, ME14 5DA. The company was incorporated on 14 June 2024 and commenced trading on that date. These financial statements cover the period from the date of incorporation to the listed period end date. The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest £1. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 2
CONSTRUCTION PLANT & RESOURCES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
There have been no significant judgements made by management in the preparation of these financial statements.
4. | Employees
| The average monthly number of employees, including directors, during the period was 5.
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 4,144
| Called up share capital not paid | 5
|  | 4,149
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 2,018
| Other creditors | 2,125
| Accruals and deferred income | 2,540
|  | 6,683
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