REGISTERED NUMBER: 03159404 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 AUGUST 2025

FOR

FDC (CIVIL ENGINEERING) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Calvert

Mrs S Calvert

REGISTERED OFFICE:

Rotherfield House

The Row

Wereham

King's Lynn

Norfolk

PE33 9AU

REGISTERED NUMBER:

03159404 (England and Wales)

ACCOUNTANTS:

Wheelers

Chartered Accountants & Tax Consultants

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

FIXED ASSETS

Tangible assets

4

30,156

40,069

CURRENT ASSETS

Debtors

5

27,673

37,646

Cash at bank

175,666

153,373

203,339

191,019

CREDITORS

Amounts falling due within one year

6

98,915

81,000

NET CURRENT ASSETS

104,424

110,019

TOTAL ASSETS LESS CURRENT LIABILITIES

134,580

150,088

PROVISIONS FOR LIABILITIES

6,700

8,900

NET ASSETS

127,880

141,188

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

126,880

140,188

SHAREHOLDERS' FUNDS

127,880

141,188

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

Mrs S Calvert - Director

1.	STATUTORY INFORMATION

FDC (Civil Engineering) 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.

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 directors believe that the company is well placed to manage its financial risks successfully and has reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Consequently, it continues to adopt the going concern basis of accounting in preparing the annual financial statements.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% reducing balance

Motor vehicles

-

25% on reducing balance

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.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 31 August 2024

and 30 August 2025

76,926

13,072

33,981

123,979

DEPRECIATION

At 31 August 2024

48,800

11,068

24,042

83,910

Charge for year

7,028

401

2,484

9,913

At 30 August 2025

55,828

11,469

26,526

93,823

NET BOOK VALUE

At 30 August 2025

21,098

1,603

7,455

30,156

At 30 August 2024

28,126

2,004

9,939

40,069

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.8.25

30.8.24

£

£

Trade debtors

24,870

34,818

Other debtors

2,803

2,828

27,673

37,646

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.8.25

30.8.24

£

£

Trade creditors

6,272

11,606

Taxation and social security

28,287

23,983

Other creditors

64,356

45,411

98,915

81,000

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 August 2025 and 30 August 2024:

30.8.25

30.8.24

£

£

S Calvert and Mrs S Calvert

Balance outstanding at start of year

-

14,565

Amounts repaid

-

(14,565

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-