CSD Construction Ltd - Filleted accounts

Registered number

09397603

CSD Construction Ltd

Unaudited Filleted Accounts

for the year ended 31 March 2026

CSD Construction Ltd
Registered number:		09397603
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		473			591

Current assets
Debtors	4	-			25,173
Cash at bank and in hand		51,296			12,954
		51,296			38,127

Creditors: amounts falling due within one year	5	(29,407)			(11,531)

Net current assets			21,889			26,596

Total assets less current liabilities			22,362			27,187

Creditors: amounts falling due after more than one year	6		(21,667)			(26,667)

Provisions for liabilities			(90)			(112)


Net assets			605			408

Capital and reserves
Called up share capital			100			100
Profit and loss account			505			308

Shareholder's funds			605			408

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S P Velinova
Director
Approved by the board on 18 June 2026

CSD Construction Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Furniture, fixture & equipment	20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Furniture, fixture & equipment
£
	Cost
	At 1 April 2025				2,546
	At 31 March 2026				2,546

	Depreciation
	At 1 April 2025				1,955
	Charge for the year				118
	At 31 March 2026				2,073

	Net book value
	At 31 March 2026				473
	At 31 March 2025				591


4	Debtors		2026		2025
£				£

	Trade debtors		-		25,173


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Taxation and social security costs		23,906		4,020
	Other creditors		5,501		7,511
			29,407		11,531


6	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		21,667		26,667


7	Other information

	CSD Construction Ltd is a private company limited by shares and incorporated in England. Its registered office is:

	Rosedean House
	4 Argyle Road
	Barnet
	Herts
	EN5 4DX