C.E.S Contracting Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12568772 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

C.e.s Contracting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Chapman

SECRETARY:

REGISTERED OFFICE:

40 Parkhouse Road

Lower Pilsley

Chesterfield

S45 8DJ

REGISTERED NUMBER:

12568772 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Intangible assets

4

4,000

5,000

Tangible assets

5

4,364

5,047

8,364

10,047

CURRENT ASSETS

Debtors

6

5,977

839

Cash at bank

41,668

26,486

47,645

27,325

CREDITORS

Amounts falling due within one year

7

14,232

3,666

NET CURRENT ASSETS

33,413

23,659

TOTAL ASSETS LESS CURRENT
LIABILITIES

41,777

33,706

CREDITORS

Amounts falling due after more than one year

8

30,279

35,468

NET ASSETS/(LIABILITIES)

11,498

(1,762

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

11,398

(1,862

)

11,498

(1,762

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 28 May 2026 and were signed by:

D Chapman - Director

1.	STATUTORY INFORMATION

C.e.s Contracting 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Motor vehicles

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

10,000

AMORTISATION

At 1 May 2025

5,000

Charge for year

1,000

At 30 April 2026

6,000

NET BOOK VALUE

At 30 April 2026

4,000

At 30 April 2025

5,000

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 May 2025

18,500

2,303

20,803

Additions

-

950

At 30 April 2026

18,500

3,253

21,753

DEPRECIATION

At 1 May 2025

14,109

1,647

15,756

Charge for year

1,098

535

1,633

At 30 April 2026

15,207

2,182

17,389

NET BOOK VALUE

At 30 April 2026

3,293

1,071

4,364

At 30 April 2025

4,391

656

5,047

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

VAT

5,977

839

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade creditors

(2

)

(1

)

Tax

13,234

969

Directors' loan accounts

-

1,698

Accrued expenses

1,000

14,232

3,666

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

Bank loans

30,279

35,468

9.	RELATED PARTY DISCLOSURES

The company is controlled by the company director.