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Company Registration No. 08136641 (England and Wales)
Charles & Associates Consulting Engineers Ltd Unaudited accounts for the year ended 30 September 2025
Charles & Associates Consulting Engineers Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Charles & Associates Consulting Engineers Ltd Company Information for the year ended 30 September 2025
Directors
Glenn Charles John Wilde
Secretary
Glenn Charles
Company Number
08136641 (England and Wales)
Registered Office
Park House Park Farm, Ditton Bradbourne lane Aylesford Kent ME20 6SN England
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Charles & Associates Consulting Engineers Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
5,089
Current assets
Inventories
48,469
64,149
Debtors
5
3,702,192
2,960,584
Cash at bank and in hand
374,476
263,779
4,125,137
3,288,512
Creditors: amounts falling due within one year
7
(287,217)
(243,641)
Net current assets
3,837,920
3,044,871
Total assets less current liabilities
3,837,920
3,049,960
Creditors: amounts falling due after more than one year
8
(2,086,250)
(1,601,496)
Net assets
1,751,670
1,448,464
Capital and reserves
Called up share capital
196
196
Profit and loss account
1,751,474
1,448,268
Shareholders' funds
1,751,670
1,448,464
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 January 2026 and were signed on its behalf by
Glenn Charles Director Company Registration No. 08136641
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Charles & Associates Consulting Engineers Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Charles & Associates Consulting Engineers Ltd is a private company, limited by shares, registered in England and Wales, registration number 08136641. The registered office and principal place of business is Park House, Park Farm, Ditton, Bradbourne lane, Aylesford, Kent, ME20 6SN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years
Motor vehicles
3 years
Fixtures & fittings
4 years
Computer equipment
4 years
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Employee Ownership Trust
During the year the company made payments of in respect of the deferred consideration arising on the sale of shares to the Employee Ownership Trust. These payments represent repayment of the loan advanced to the Trust and have been recognised as a reduction of the loan receivable
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Charles & Associates Consulting Engineers Ltd Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
2,055
50,890
52,945
At 30 September 2025
2,055
50,890
52,945
Depreciation
At 1 October 2024
2,055
45,801
47,856
Charge for the year
-
5,089
5,089
At 30 September 2025
2,055
50,890
52,945
Net book value
At 30 September 2025
-
-
-
At 30 September 2024
-
5,089
5,089
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
352,729
408,046
Accrued income and prepayments
41,419
27,074
Other debtors
-
924
394,148
436,044
Amounts falling due after more than one year
Amounts due from group undertakings etc.
3,308,044
2,524,540
During the year the company made payments of £ 298,750 respect of the deferred consideration arising on the sale of shares to the Employee Ownership Trust. These payments represent repayment of the loan advanced to the Trust and have been recognised as a reduction of the loan receivable
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
103,710
87,701
Trade creditors
36,185
12,126
Taxes and social security
128,459
114,230
Other creditors
7,982
5,311
Accruals
10,881
24,273
287,217
243,641
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
2,086,250
1,601,496
9
Average number of employees
During the year the average number of employees was 17 (2024: 17).
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