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Company Registration No. 10861249 (England and Wales)
C&S CIVILS LTD Unaudited accounts for the year ended 31 July 2025
C&S CIVILS LTD Unaudited accounts Contents
Page
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C&S CIVILS LTD Company Information for the year ended 31 July 2025
Director
Richard Coles
Company Number
10861249 (England and Wales)
Registered Office
54 Manor Way Whitchurch Cardiff CF14 1RJ
Accountants
Richlands Accountancy Ltd Richlands Maesteg Road Tondu Bridgend CF32 9BT
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C&S CIVILS LTD Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
93,616 
28,416 
Current assets
Inventories
23,850 
36,804 
Debtors
376,893 
194,225 
Cash at bank and in hand
47,013 
178,783 
447,756 
409,812 
Creditors: amounts falling due within one year
(131,124)
(60,259)
Net current assets
316,632 
349,553 
Total assets less current liabilities
410,248 
377,969 
Creditors: amounts falling due after more than one year
- 
(8,345)
Net assets
410,248 
369,624 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
410,247 
369,623 
Shareholders' funds
410,248 
369,624 
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 24 April 2026 and were signed on its behalf by
Richard Coles Director Company Registration No. 10861249
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C&S CIVILS LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
C&S CIVILS LTD is a private company, limited by shares, registered in England and Wales, registration number 10861249. The registered office is 54 Manor Way, Whitchurch, Cardiff, CF14 1RJ.
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.
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
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
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.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2024
34,527 
62,640 
3,887 
101,054 
Additions
- 
72,098 
274 
72,372 
At 31 July 2025
34,527 
134,738 
4,161 
173,426 
Depreciation
At 1 August 2024
25,478 
44,883 
2,277 
72,638 
Charge for the year
2,262 
4,439 
471 
7,172 
At 31 July 2025
27,740 
49,322 
2,748 
79,810 
Net book value
At 31 July 2025
6,787 
85,416 
1,413 
93,616 
At 31 July 2024
9,049 
17,757 
1,610 
28,416 
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C&S CIVILS LTD Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
9,481 
4,170 
Trade debtors
45,750 
- 
Accrued income and prepayments
3,447 
2,510 
Other debtors
318,215 
187,545 
376,893 
194,225 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
8,728 
10,648 
Trade creditors
14,411 
7,658 
Taxes and social security
17,856 
40,453 
Other creditors
9,886 
- 
Accruals
80,243 
1,500 
131,124 
60,259 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
8,345 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Richard Coles
92,545 
38,750 
99,479 
31,816 
92,545 
38,750 
99,479 
31,816 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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