Churchill Contracts Limited 31/01/2026 iXBRL

Company registration number: 9950782

Churchill Contracts Limited

Unaudited filleted financial statements

31 January 2026

Churchill Contracts Limited

Contents

Directors and other information

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Churchill Contracts Limited

Directors and other information


	Directors	D Munson
		J Dann


	Company number	9950782


	Registered office	Sycamore House High Street
		Stebbing
		Dunmow
		Essex
		CM6 3SQ


	Business address	Sycamore House
		High Street
		Stebbing
		Great Dunmow
		CM6 3SQ


	Accountants	Edmonds & Co (Accountants) Limited
		6 Tadworth Parade
		Elm Park
		Hornchurch
		Essex
		RM12 5AS

Churchill Contracts Limited

Statement of comprehensive income

Year ended 31 January 2026

		2026	2025
	Note	£	£


Turnover		153,625	117,531
Cost of sales		-	( 11,268)
		_______	_______
Gross profit		153,625	106,263

Administrative expenses		( 256,664)	( 72,476)
		_______	_______
Operating (loss)/profit		( 103,039)	33,787

Other interest receivable and similar income		141	7
Interest payable and similar expenses		( 13,354)	( 13,388)
(Loss)/profit before taxation		( 116,252)	20,406

Tax on (loss)/profit		-	( 3,877)
		_______	_______
(Loss)/profit for the financial year and total comprehensive income		( 116,252)	16,529
		_______	_______

All the activities of the company are from continuing operations.

Churchill Contracts Limited

Statement of financial position

31 January 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	933,805		933,805
		_______		_______
			933,805		933,805

Current assets
Cash at bank and in hand		31,887		27,116
		_______		_______
		31,887		27,116
Creditors: amounts falling due
within one year	6	( 574,193)		( 453,170)
		_______		_______
Net current liabilities			( 542,306)		( 426,054)
			_______		_______
Total assets less current liabilities			391,499		507,751

Creditors: amounts falling due
after more than one year	7		( 378,000)		( 378,000)
			_______		_______
Net assets			13,499		129,751
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			13,497		129,749
			_______		_______
Shareholders funds			13,499		129,751
			_______		_______

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 13 May 2026 , and are signed on behalf of the board by:

D Munson

Director

Churchill Contracts Limited

Statement of changes in equity

Year ended 31 January 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 February 2024	2	113,220	113,222

(Loss)/profit for the year		16,529	16,529
	_______	_______	_______
Total comprehensive income for the year	-	16,529	16,529

	_______	_______	_______
At 31 January 2025 and 1 February 2025	2	129,749	129,751

(Loss)/profit for the year		( 116,252)	( 116,252)
	_______	_______	_______
Total comprehensive income for the year	-	( 116,252)	( 116,252)

	_______	_______	_______
At 31 January 2026	2	13,497	13,499
	_______	_______	_______

Churchill Contracts Limited

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in . The address of the registered office is Sycamore House High Street, Stebbing, Dunmow, Essex, CM6 3SQ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Freehold property	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 February 2025 and 31 January 2026	926,000	17,400	5,875	949,275
	_______	_______	_______	_______
Depreciation
At 1 February 2025 and 31 January 2026	-	13,497	1,973	15,470
	_______	_______	_______	_______
Carrying amount
At 31 January 2026	926,000	3,903	3,902	933,805
	_______	_______	_______	_______
At 31 January 2025	926,000	3,903	3,902	933,805
	_______	_______	_______	_______

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	331,512	390,000
Trade creditors	180,476	388
Corporation tax	-	3,877
Social security and other taxes	411	411
Other creditors	61,794	58,494
	_______	_______
	574,193	453,170
	_______	_______

7. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	378,000	378,000
	_______	_______

8. Directors advances, credits and guarantees