REGISTERED NUMBER: 06378988 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

CHANNEL ISLANDS COMPOSITE DECKING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J M Angove

SECRETARY:

J M Angove

REGISTERED OFFICE:

Riverside House

River Lane

Saltney

Chester

CH4 8RQ

REGISTERED NUMBER:

06378988 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

HSBC Bank plc.

47 Eastgate Street

Chester

CH1 1XW

FIXED ASSETS

Tangible assets

4

1

173

CURRENT ASSETS

Debtors

5

5,260

5,179

Cash at bank

3,142

3,046

8,402

8,225

CREDITORS

Amounts falling due within one year

6

28,785

25,511

NET CURRENT LIABILITIES

(20,383

)

(17,286

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(20,382

)

(17,113

)

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

(21,382

)

(18,113

)

SHAREHOLDERS' FUNDS

(20,382

)

(17,113

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26th May 2026 and were signed by:

J M Angove - Director

1.	STATUTORY INFORMATION

Channel Islands Composite Decking 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The company, at the balance sheet date, has negative shareholders' funds. The accounts have been prepared on the going-concern basis as the long-term creditors are the directors who will not require payment of their loan accounts for the foreseeable future.

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.

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st October 2024

and 30th September 2025

1,798

DEPRECIATION

At 1st October 2024

1,625

Charge for year

172

At 30th September 2025

1,797

NET BOOK VALUE

At 30th September 2025

1

At 30th September 2024

173

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

VAT

40

694

Deferred tax asset

Tax losses carried forward

5,048

4,315

Prepayments

172

170

5,260

5,179

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

737

158

Directors' current accounts

27,529

24,644

Accruals and deferred income

519

709

28,785

25,511

7.	DEFERRED TAX

£

Balance at 1st October 2024

(4,315

)

Movements in the year due to:-

changes in tax losses

(733

)

changes in allowances

Prior year adjustment

Balance at 30th September 2025

(5,048

)

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

9.	CAPITAL COMMITMENTS

30.9.25

30.9.24

£

£

Contracted but not provided for in the

financial statements

-

-

10.	ULTIMATE CONTROLLING PARTY

The controlling party is J M Angove.