REGISTERED NUMBER: 12408324 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

CF CIVILS & GROUNDWORKS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D D Wylie

REGISTERED OFFICE:

Compound 15 Carcroft Enterprise Park

Carcroft

Doncaster

South Yorkshire

DN6 8DD

REGISTERED NUMBER:

12408324 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

305,962

400,261

CURRENT ASSETS

Debtors

5

1,327,251

825,429

Cash at bank

-

57,723

1,327,251

883,152

CREDITORS

Amounts falling due within one year

6

1,170,046

789,237

NET CURRENT ASSETS

157,205

93,915

TOTAL ASSETS LESS CURRENT LIABILITIES

463,167

494,176

CREDITORS

Amounts falling due after more than one year

7

(45,912

)

(33,432

)

PROVISIONS FOR LIABILITIES

(56,133

)

(100,064

)

NET ASSETS

361,122

360,680

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

360,922

360,480

SHAREHOLDERS' FUNDS

361,122

360,680

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 12 May 2026 and were signed by:

Mr D D Wylie - Director

1.	STATUTORY INFORMATION

Cf Civils & Groundworks Limited 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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumption concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

When the outcome of a construction contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the value of the work performed.

Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable.

When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Motor Vehicles

- 25% on reducing balance

Plant and machinery

- 25% on reducing balance and 25% on cost

Office equipment

- 25% on cost

Fixtures and fittings

- 25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

530,092

54,229

280,333

1,599

866,253

Additions

21,840

-

-

-

21,840

At 31 January 2026

551,932

54,229

280,333

1,599

888,093

DEPRECIATION

At 1 February 2025

304,081

30,183

130,428

1,300

465,992

Charge for year

73,375

6,011

36,603

150

116,139

At 31 January 2026

377,456

36,194

167,031

1,450

582,131

NET BOOK VALUE

At 31 January 2026

174,476

18,035

113,302

149

305,962

At 31 January 2025

226,011

24,046

149,905

299

400,261

Included within the net book value of £279,347 is £126,983 (2025: £170,666) relating to assets held under hire purchase agreements. The depreciation charged to the financial statements in the year in respect of such assets amounted to £42,328 (2025: £41,314). The debts are secured on the assets to which the finance relates.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

815,904

432,758

Amounts recoverable on contract

330,000

270,000

Other debtors

80,000

-

VAT

43,755

74,773

Called up share capital not paid

200

200

Prepayments and accrued income

57,392

47,698

1,327,251

825,429

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

134,406

10,000

Hire purchase contracts

106,424

74,753

Trade creditors

554,693

288,015

Corporation tax

71,285

65,017

Social security and other taxes

13,974

9,994

Other creditors

33,064

32,840

Directors' current accounts

247,600

300,000

Accruals and deferred income

8,600

8,618

1,170,046

789,237

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans - 1-2 years

-

3,289

Hire purchase contracts

45,912

30,143

45,912

33,432

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Hire purchase contracts

152,336

104,896

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

85

A Ordinary

£1

85

85

85

B Ordinary

£1

85

85

10

C Ordinary

£1

10

10

10

D Ordinary

£1

10

10

10

E Ordinary

£1

10

10

200

200

10.	ULTIMATE PARENT COMPANY

The directors consider that the immediate parent undertaking of the company is CF Civils and Groundworks Limited, the ultimate parent undertaking of the company is Farm Gate Estates Limited, the registered address of the ultimate company is 12 Victoria Road, Barnsley, S70 2BB.