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Registered number: 08850184
Civicon Solutions Limited
Financial statements
Information for filing with the registrar
For the period ended 31 December 2025
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Civicon Solutions Limited
Registered number: 08850184
Balance sheet
As at 31 December 2025
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Debtors: amounts falling due after more than one year
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 June 2026.
The notes on pages 2 to 8 form part of these financial statements.
Page 1
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Civicon Solutions Limited
Notes to the financial statements
For the period ended 31 December 2025
Civicon Solutions Limited is a private company, limited by shares registered in England and Wales with the registration 08850184. The Company's registered office address is Heathrow Boulevard 5, 278 Bath Road, West Drayton, UB7 0DQ. The principal place of business is Colnbrook By-Pass, Colnbrook, Slough, SL3 0EB. The principal activity of the company is the delivery of civil engineering and construction services, including project-based works and maintenance activities.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The presentation currency of the financial statements is the Pound Sterling.
The financial statements have been rounded to the nearest pound.
The following principal accounting policies have been applied:
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Financial Reporting Standard 102 - reduced disclosure exemptions
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The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.
This information is included in the consolidated financial statements of Associated Asphalt Contracting Limited as at 31 December 2025 and these financial statements may be obtained from Companies House.
The financial statements have been prepared on a going concern basis. In the period ended 31 December 2025, the company made a profit of £103,916 (31 January 2025: loss of £249,064) and has net liabilities of £144,891 (31 January 2025: £248,807). Included within amounts owed to group undertakings in Creditors: Amount falling due after more than one year Note 8 to these financial statements, is an amount owed to Associated Asphalt Contracting Limited of £428,000. A letter has been obtained stating that Associated Asphalt Contracting Limited intends to continue to support the company for the foreseeable future and is financially able to do so. Therefore, the directors continue to believe that the going concern basis of accounts is appropriate in preparing the financial statements.
Page 2
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Civicon Solutions Limited
Notes to the financial statements
For the period ended 31 December 2025
2.Accounting policies (continued)
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
∙the amount of revenue can be measured reliably;
∙it is probable that the Company will receive the consideration due under the contract;
∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and
∙the costs incurred and the costs to complete the contract can be measured reliably.
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Operating leases: the Company as lessee
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Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
Interest income is recognised in profit or loss using the effective interest method.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
Page 3
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Civicon Solutions Limited
Notes to the financial statements
For the period ended 31 December 2025
2.Accounting policies (continued)
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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The average monthly number of employees, including directors, during the period was 10 (2025 - 9).
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Page 4
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Civicon Solutions Limited
Notes to the financial statements
For the period ended 31 December 2025
Page 5
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Civicon Solutions Limited
Notes to the financial statements
For the period ended 31 December 2025
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Due after more than one year
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Amounts owed by group undertakings
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Prepayments and accrued income
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Cash and cash equivalents
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Other taxation and social security
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Page 6
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Civicon Solutions Limited
Notes to the financial statements
For the period ended 31 December 2025
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Creditors: Amounts falling due after more than one year
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Amounts owed to group undertakings
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Included in Amounts owed to group undertakings is an amount of £428,000 (January 2025: £428,000) owed to Associated Asphalt Contracting Limited. This amount is secured by a fixed and floating charge over any properties held by the company now or in the future.
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Allotted, called up and fully paid
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200 (2025 - 200) Ordinary shares of £1.00 each
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Profit and loss account
The profit and loss account includes all current and prior period retained profits.
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,501 (31 January 2025: £4,291). Contributions totalling £10,126 (31 January 2025: £4,954) were payable to the fund at the balance sheet date and are included in creditors.
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Related party transactions
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The company has taken advantage of the exemption from disclosing related party transactions with its fellow group members provided by Section 33 Related Party Disclosures paragraph 33.1A.
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The ultimate holding company is Associated Asphalt Contracting Limited.
Page 7
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Civicon Solutions Limited
Notes to the financial statements
For the period ended 31 December 2025
The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified.
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In their report, the auditors emphasised the following matter without qualifying their report:
The prior period financial statements of the company for the year ended 31 January 2025 were not audited. Accordingly, the corresponding figures presented as part of the financial statements of the company for the period ended 31 December 2025 are unaudited.
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The audit report was signed on 4 June 2026 by Stephen Moss BSc (Hons) FCA (Senior statutory auditor) on behalf of Kreston Reeves Audit LLP.
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