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Registration number: 01047749

C&G Demolition & Site Clearance Limited Financial Statements for the Period from 6 April 2025 to 31 July 2025
Brebners Chartered Accountants & Statutory Auditor 130 Shaftesbury Avenue London W1D 5AR

C&G Demolition & Site Clearance Limited

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3 to 6

C&G Demolition & Site Clearance Limited

Company Information

Directors | E J Crossan M R Crossan

Registered office | 130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Auditor | Brebners Chartered Accountants & Statutory Auditor 130 Shaftesbury Avenue London W1D 5AR

C&G Demolition & Site Clearance Limited

Statement of Financial Position as at 31 July 2025

| Note | 31 July 2025 £ | 05 April 2025 £
Fixed assets |  |  |
Tangible assets | 6 | 4,754 | 4,754
Current assets |  |  |
Debtors | 7 | 1,804,589 | 8,392
Cash at bank and in hand |  | 32,313 | 1,828,785
|  | 1,836,902 | 1,837,177
Creditors: Amounts falling due within one year | 8 | (3,530) | (9,553)
Net current assets |  | 1,833,372 | 1,827,624
Net assets |  | 1,838,126 | 1,832,378
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 1,838,125 | 1,832,377
Shareholders' funds |  | 1,838,126 | 1,832,378

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of C&G Demolition & Site Clearance Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 26 March 2026 and signed on its behalf by:

.........................................

M R Crossan

Director

Company registration number: 01047749

C&G Demolition & Site Clearance Limited

Notes to the Financial Statements for the Period from 6 April 2025 to 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is the provision of specialised construction activities.

2 | Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 26 March 2026 was John Chamberlain, who signed for and on behalf of Brebners.

3 | Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Disclosure of long or short period

These financial statements cover the period from 6 April 2025 to 31 July 2025, a period of 3 months and 26 days, which is shorter than a full financial year. The comparative period is the year ended 5 April 2025.

Going concern

At 31 July 2025, the company had net assets of £1,838,126, with cash at bank of £32,313.
Following acquisition by Powerday plc on 4 April 2025, the parent and ultimate undertaking, the company transferred its trading operations to Powerday Plc. All costs are borne by Powerday Plc.
The group's latest unaudited management accounts show continued profitability and the directors believe that the group is well placed to manage its business risks successfully. After making enquiries the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

C&G Demolition & Site Clearance Limited

Notes to the Financial Statements for the Period from 6 April 2025 to 31 July 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that
future economic benefits will flow to the entity and specific criteria have been met for each of the company's
activities.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and Buildings | 2% straight line
Plant and Machinery | 25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

4 | Staff numbers

The average number of persons employed by the company during the period, was 0 (2025 - 2).

5 | Profit/loss before tax

Arrived at after charging/(crediting)

| 31 July 2025 £ | 05 April 2025 £
Profit/(loss) on disposal of tangible fixed assets | - | 1,211

C&G Demolition & Site Clearance Limited

Notes to the Financial Statements for the Period from 6 April 2025 to 31 July 2025

6 | Tangible assets

| Land and buildings £ | Plant and machinery £ | Total £
Cost or valuation
At 6 April 2025 | 4,750 | 61,000 | 65,750
At 31 July 2025 | 4,750 | 61,000 | 65,750
Depreciation
At 6 April 2025 | - | 60,996 | 60,996
At 31 July 2025 | - | 60,996 | 60,996
Carrying amount
At 31 July 2025 | 4,750 | 4 | 4,754
At 5 April 2025 | 4,750 | 4 | 4,754

Included within the net book value of land and buildings above is £4,750 (5 April 2025 - £4,750) in respect of freehold land and buildings.

7 | Debtors

| 31 July 2025 £ | 05 April 2025 £
Amounts owed by group undertakings | 1,796,630 | -
Other debtors | 7,959 | 8,392
| 1,804,589 | 8,392

8 | Creditors

Creditors: amounts falling due within one year

| 31 July 2025 £ | 05 April 2025 £
Trade creditors | - | 1,369
Accruals and deferred income | 3,530 | 2,030
Other creditors | - | 6,154
| 3,530 | 9,553

C&G Demolition & Site Clearance Limited

Notes to the Financial Statements for the Period from 6 April 2025 to 31 July 2025

9 | Dividends

| 31 July 2025 | 05 April 2025
| £ | £
Interim dividend of £Nil (year to 5 April 2025 - £10,000.00) per ordinary share | - | 40,000

10 | Parent and ultimate parent undertaking

The company's immediate parent is Powerday PLC, incorporated in England and Wales.

The parent of the largest group preparing group accounts including the results of the company is headed by Powerday PLC.

The address of Powerday PLC is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

11 | Reserves

The profit and loss account records current and prior year retained earnings and accumulated losses.