REGISTERED NUMBER: 09132438 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

CONSTRUCTION MAINTENANCE & LABOUR LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B Marren

SECRETARY:

REGISTERED OFFICE:

106 Holme Lane

Sheffield

S6 4JW

REGISTERED NUMBER:

09132438 (England and Wales)

ACCOUNTANT:

Hill and Co Accountants

106 Holme Lane

Hillsborough

Sheffield

South Yorkshire

S6 4JW

FIXED ASSETS

Tangible assets

4

95,968

113,248

CURRENT ASSETS

Stocks

72,195

99,500

Debtors

5

3,370

3,370

Cash at bank and in hand

25,145

3,991

100,710

106,861

CREDITORS

Amounts falling due within one year

6

75,996

87,764

NET CURRENT ASSETS

24,714

19,097

TOTAL ASSETS LESS CURRENT LIABILITIES

120,682

132,345

CREDITORS

Amounts falling due after more than one year

7

(77,443

)

(70,422

)

PROVISIONS FOR LIABILITIES

(22,374

)

(22,374

)

NET ASSETS

20,865

39,549

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

20,863

39,547

SHAREHOLDERS' FUNDS

20,865

39,549

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

B Marren - Director

1.	STATUTORY INFORMATION

Construction Maintenance & Labour Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

269,956

Additions

2,200

At 31 July 2025

272,156

DEPRECIATION

At 1 August 2024

156,708

Charge for year

19,480

At 31 July 2025

176,188

NET BOOK VALUE

At 31 July 2025

95,968

At 31 July 2024

113,248

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Other debtors

3,370

3,370

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Bank loans and overdrafts

6,415

9,874

Hire purchase contracts

23,964

23,964

Trade creditors

6,542

15,208

Taxation and social security

20,605

26,432

Other creditors

18,470

12,286

75,996

87,764

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/7/25

31/7/24

£

£

Hire purchase contracts

20,751

37,143

Other creditors

56,692

33,279

77,443

70,422

31/7/25

31/7/24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

(6,872

)

(11,634

)