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Company Registration No. 5845466 (England and Wales)
Cary Construction Ltd Unaudited accounts for the year ended 30 September 2025
Cary Construction Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Cary Construction Ltd Company Information for the year ended 30 September 2025
Director
Stacey Beaton
Company Number
5845466 (England and Wales)
Registered Office
2 Bailey Hill Castle Cary Somerset BA7 7AD United Kingdom
Accountants
MAX FOOTE ASSOCIATES LIMITED 2 BAILEY HILL CASTLE CARY SOMERSET BA7 7AD
- 3 -
Cary Construction Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
239,443 
191,441 
Investment property
5
- 
189,500 
239,443 
380,941 
Current assets
Inventories
729,208 
1,376,052 
Debtors
6
21,523 
42,608 
Cash at bank and in hand
451,502 
13,694 
1,202,233 
1,432,354 
Creditors: amounts falling due within one year
7
(616,684)
(752,103)
Net current assets
585,549 
680,251 
Total assets less current liabilities
824,992 
1,061,192 
Creditors: amounts falling due after more than one year
8
- 
(471,484)
Provisions for liabilities
Deferred tax
9
(25,621)
- 
Net assets
799,371 
589,708 
Capital and reserves
Called up share capital
102 
102 
Profit and loss account
799,269 
589,606 
Shareholders' funds
799,371 
589,708 
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 director acknowledges his 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 and authorised for issue on 25 February 2026 and were signed on its behalf by
Stacey Beaton Director Company Registration No. 5845466
- 4 -
Cary Construction Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Cary Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 5845466. The registered office is 2 Bailey Hill, Castle Cary, Somerset, BA7 7AD, United Kingdom.
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
25% straight line method
Motor vehicles
25% reducing balance method
Fixtures & fittings
10% straight line method
Computer equipment
20% Straight line method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
Cary Construction Ltd Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 October 2024
80,000 
304,707 
111,446 
51,481 
6,873 
554,507 
Additions
- 
57,807 
- 
33,377 
1,416 
92,600 
Disposals
- 
(32,063)
- 
- 
(392)
(32,455)
At 30 September 2025
80,000 
330,451 
111,446 
84,858 
7,897 
614,652 
Depreciation
At 1 October 2024
- 
242,154 
94,004 
21,477 
5,431 
363,066 
Charge for the year
- 
35,454 
4,361 
4,129 
654 
44,598 
On disposals
- 
(32,063)
- 
- 
(392)
(32,455)
At 30 September 2025
- 
245,545 
98,365 
25,606 
5,693 
375,209 
Net book value
At 30 September 2025
80,000 
84,906 
13,081 
59,252 
2,204 
239,443 
At 30 September 2024
80,000 
62,553 
17,442 
30,004 
1,442 
191,441 
5
Investment property
2025 
£ 
Fair value at 1 October 2024
189,500 
Disposals
(189,500)
At 30 September 2025
- 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
20,660 
22,546 
Deferred tax asset
- 
17,126 
Accrued income and prepayments
863 
2,900 
Other debtors
- 
36 
21,523 
42,608 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
129,725 
Obligations under finance leases and hire purchase contracts
1,039 
12,256 
Trade creditors
25,745 
28,627 
Taxes and social security
81,751 
2,126 
Loans from directors
505,874 
576,854 
Accruals
2,275 
2,515 
616,684 
752,103 
- 6 -
Cary Construction Ltd Notes to the Accounts for the year ended 30 September 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
250,432 
Obligations under finance leases and hire purchase contracts
- 
1,052 
Other creditors
- 
220,000 
- 
471,484 
The loan is secured by a Mortgage Deed dated 25 August 2022 over the company's investment property.
9
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
25,621 
21,028 
Tax losses carried forward
- 
(38,154)
25,621 
(17,126)
2025 
2024 
£ 
£ 
Provision at start of year
(17,126)
45,854 
Charged/(credited) to the profit and loss account
42,747 
(62,980)
Provision at end of year
25,621 
(17,126)
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -