REGISTERED NUMBER: 02324716 (England and Wales)

CITY DEMOLITION CONTRACTORS (BIRMINGHAM)

LIMITED

Unaudited Financial Statements for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

M Doyle

SECRETARY:

M Doyle

REGISTERED OFFICE:

City House

56 Redhill Road

Tyseley

Birmingham

West Midlands

B25 8EX

REGISTERED NUMBER:

02324716 (England and Wales)

ACCOUNTANTS:

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

FIXED ASSETS

Tangible assets

4

3,813,962

3,144,777

CURRENT ASSETS

Debtors

5

3,574,296

3,312,020

Cash at bank

3,963,999

2,838,387

7,538,295

6,150,407

CREDITORS

Amounts falling due within one year

6

1,466,037

1,590,337

NET CURRENT ASSETS

6,072,258

4,560,070

TOTAL ASSETS LESS CURRENT LIABILITIES

9,886,220

7,704,847

CREDITORS

Amounts falling due after more than one year

7

(19,210

)

-

PROVISIONS FOR LIABILITIES

(932,687

)

(851,610

)

NET ASSETS

8,934,323

6,853,237

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8,934,223

6,853,137

SHAREHOLDERS' FUNDS

8,934,323

6,853,237

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

M Doyle - Director

1.	STATUTORY INFORMATION

City Demolition Contractors (Birmingham) 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 30 (2024 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 September 2024

15,362

728,602

3,736,430

Additions

-

-

1,658,911

Disposals

-

-

(1,408,452

)

At 31 August 2025

15,362

728,602

3,986,889

DEPRECIATION

At 1 September 2024

15,362

-

1,691,298

Charge for year

-

-

359,420

Eliminated on disposal

-

-

(700,195

)

At 31 August 2025

15,362

-

1,350,523

NET BOOK VALUE

At 31 August 2025

-

728,602

2,636,366

At 31 August 2024

-

728,602

2,045,132

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 September 2024

65,362

903,633

5,449,389

Additions

5,991

224,952

1,889,854

Disposals

-

(175,541

)

(1,583,993

)

At 31 August 2025

71,353

953,044

5,755,250

DEPRECIATION

At 1 September 2024

32,589

565,363

2,304,612

Charge for year

5,202

117,637

482,259

Eliminated on disposal

-

(145,388

)

(845,583

)

At 31 August 2025

37,791

537,612

1,941,288

NET BOOK VALUE

At 31 August 2025

33,562

415,432

3,813,962

At 31 August 2024

32,773

338,270

3,144,777

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 September 2024

1,689,452

-

1,689,452

Additions

-

97,992

97,992

Disposals

(715,452

)

-

(715,452

)

Transfer to ownership

(974,000

)

-

(974,000

)

At 31 August 2025

-

97,992

97,992

DEPRECIATION

At 1 September 2024

641,425

-

641,425

Charge for year

78,124

22,456

100,580

Eliminated on disposal

(329,348

)

-

(329,348

)

Transfer to ownership

(390,201

)

-

(390,201

)

At 31 August 2025

-

22,456

22,456

NET BOOK VALUE

At 31 August 2025

-

75,536

75,536

At 31 August 2024

1,048,027

-

1,048,027

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

1,481,634

1,928,831

Other debtors

2,004,576

1,296,570

Prepayments and accrued income

88,086

86,619

3,574,296

3,312,020

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

-

1,308

Hire purchase contracts

10,146

137,238

Trade creditors

161,925

265,476

Tax

396,761

275,166

Social security and other taxes

100,305

109,695

Other creditors

619,196

618,244

Directors' current accounts

80,476

183,210

Accrued expenses

97,228

-

1,466,037

1,590,337

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

19,210

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Hire purchase contracts

29,356

137,238

9.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of it's director.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of City Demolition Contractors (Birmingham) Limited for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of City Demolition Contractors (Birmingham) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of City Demolition Contractors (Birmingham) Limited and state those matters that we have agreed to state to the director of City Demolition Contractors (Birmingham) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than City Demolition Contractors (Birmingham) Limited and its director for our work or for this report.

It is your duty to ensure that City Demolition Contractors (Birmingham) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of City Demolition Contractors (Birmingham) Limited. You consider that City Demolition Contractors (Birmingham) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of City Demolition Contractors (Birmingham) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

29 May 2026