Registration number: 03823564

Christie Construction Limited

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Christie Construction Limited

(Registration number: 03823564)
Statement of Financial Position
30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	529	1,602
Current assets
Stocks	5	100	100
Debtors	6	9,114	13,164
Cash at bank and in hand		477	1,990
		9,691	15,254
Creditors: Amounts falling due within one year	7	(9,050)	(11,319)
Net current assets		641	3,935
Total assets less current liabilities		1,170	5,537
Provisions for liabilities		-	(304)
Net assets		1,170	5,233
Capital and reserves
Called up share capital		100	100
Retained earnings		1,070	5,133
Shareholders' funds		1,170	5,233

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 June 2026 and signed on its behalf by:
 

Christie Construction Limited

(Registration number: 03823564)
Statement of Financial Position
30 September 2025

......................................... S S Christie Director

......................................... AP Christie Director

Christie Construction Limited

Notes to the Unaudited Financial Statements
for the year ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Grasmere
Ancton Lane
Middleton on Sea
West Sussex
PO22 6NL

These financial statements were authorised for issue by the Board on 26 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Christie Construction Limited

Notes to the Unaudited Financial Statements
for the year ended 30 September 2025

2	Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax and is recognised in profit or loss.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	between 2 - 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and net realisable value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity.

Christie Construction Limited

Notes to the Unaudited Financial Statements
for the year ended 30 September 2025

2	Accounting policies (continued)

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Christie Construction Limited

Notes to the Unaudited Financial Statements
for the year ended 30 September 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2024	7,179	7,179
Additions	141	141
At 30 September 2025	7,320	7,320
Depreciation
At 1 October 2024	5,577	5,577
Charge for the year	1,214	1,214
At 30 September 2025	6,791	6,791
Carrying amount
At 30 September 2025	529	529
At 30 September 2024	1,602	1,602

5

Stocks

	2025 £	2024 £
Other inventories	100	100

6

Debtors

Current	2025 £	2024 £
Trade debtors	7,000	-
Prepayments	2,114	2,163
Other debtors	-	11,001
	9,114	13,164

Christie Construction Limited

Notes to the Unaudited Financial Statements
for the year ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	2,083	-
Taxation and social security	4,523	7,068
Accruals and deferred income	2,069	2,204
Other creditors	375	2,047
	9,050	11,319

8	Related party transactions

Transactions with directors

2025	At 1 October 2024 £	Repayments by director £	At 30 September 2025 £
S S Christie
Directors loan account	11,000	(11,391)	(391)

2024	At 1 October 2023 £	Advances to director £	At 30 September 2024 £
S S Christie
Directors loan account	-	11,000	11,000