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Registered number: 10783147
Sfk Civils Ltd
Unaudited Financial Statements
For The Year Ended 5 April 2026
FOSDYKE ACCOUNTANCY SERVICES LIMITED
8 CHERRY ROAD
GOSBERTON
SPALDING
LINCS
PE11 4GX
Sfk Civils Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Sfk Civils Ltd
Company Information
For The Year Ended 5 April 2026
Company Information

Director | Mr SEAMUS KERRIGAN
Company Number | 10783147
Registered Office | 8 CHERRY ROAD
| GOSBERTON
| SPALDING
| LINCS
| PE11 4GX
Accountants | FOSDYKE ACCOUNTANCY SERVICES LIMITED
| 8 CHERRY ROAD
| GOSBERTON
| SPALDING
| LINCS
| PE11 4GX

Page 1
Page 2
Sfk Civils Ltd
Balance Sheet
As At 5 April 2026
Balance Sheet
Registered number: 10783147

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 21,171 |  | 20,812
|  |  | 21,171 |  | 20,812
CURRENT ASSETS
Debtors | 5 | 12,704 |  | 13,740 |
Cash at bank and in hand |  | 1,064 |  | 4,895 |
|  | 13,768 |  | 18,635 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,742 ) |  | (7,351 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 10,026 |  | 11,284
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 31,197 |  | 32,096
Creditors: Amounts Falling Due After More Than One Year | 7 |  | 1 |  | (2,360 )
NET ASSETS |  |  | 31,198 |  | 29,736
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 31,098 |  | 29,636
SHAREHOLDERS' FUNDS |  |  | 31,198 |  | 29,736

Page 2
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Sfk Civils Ltd
Balance Sheet (continued)
As At 5 April 2026
For the year ending 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr SEAMUS KERRIGAN Director
04/07/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Sfk Civils Ltd
Notes to the Financial Statements
For The Year Ended 5 April 2026
Notes to the Financial Statements
1. General Information
Sfk Civils Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10783147 . The registered office is 8 CHERRY ROAD, GOSBERTON, SPALDING, LINCS, PE11 4GX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 15%

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Sfk Civils Ltd
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2026
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 6 April 2025 | 61,815
Additions | 4,095
As at 5 April 2026 | 65,910
Depreciation
As at 6 April 2025 | 41,003
Provided during the period | 3,736
As at 5 April 2026 | 44,739
Net Book Value
As at 5 April 2026 | 21,171
As at 6 April 2025 | 20,812

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,704 |  | 13,740

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 1,520
Bank loans and overdrafts | 333 |  | 2,000
Corporation tax | 1,465 |  | 2,264
Other taxes and social security | 1,213 |  | 553
Accruals and deferred income | 576 |  | 576
Director's loan account | 155 |  | 438
| 3,742 |  | 7,351

Page 5
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Sfk Civils Ltd
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2026
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 2,027
Bank loans | (1 ) |  | 333
| (1 ) |  | 2,360

8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 1,520
Later than one year and not later than five years | - |  | 2,027
| - |  | 3,547
| - |  | 3,547

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 5,200 |  | 5,200

11. Reserves

| Profit and Loss Account
--- | ---
| £
As at 6 April 2025 | 29,636
Profit for the year and total comprehensive income | 6,662
Dividends paid | (5,200)
As at 5 April 2026 | 31,098

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