Company Registration No. 12223604 (England and Wales)
CONSTRUCTION UNION LTD
Unaudited accounts
for the year ended 30 September 2025
CONSTRUCTION UNION LTD
Unaudited accounts
Contents
CONSTRUCTION UNION LTD
Company Information
for the year ended 30 September 2025
Directors
Javad KOHANSAL
Javad Kohansal
Company Number
12223604 (England and Wales)
Registered Office
137 SHENSTONE ROAD
EDGBASTON
BIRMINGHAM
B16 0PF
UNITED KINGDOM
Accountants
Tax Accountant | Specialist Tax Consultancy
3 Brindley Place
Birmingham
West Midlands
B1 2JB
CONSTRUCTION UNION LTD
Statement of financial position
as at 30 September 2025
Tangible assets
22,028
25,643
Investment property
250,000
250,000
Cash at bank and in hand
12,878
11,158
Creditors: amounts falling due within one year
(112,788)
(111,939)
Net current liabilities
(40,879)
(51,452)
Total assets less current liabilities
231,149
224,191
Creditors: amounts falling due after more than one year
(187,389)
(191,518)
Called up share capital
1
1
Profit and loss account
43,759
32,672
Shareholders' funds
43,760
32,673
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 directors acknowledge their 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 of Directors and authorised for issue on 5 March 2026 and were signed on its behalf by
Javad KOHANSAL
Director
Company Registration No. 12223604
CONSTRUCTION UNION LTD
Notes to the Accounts
for the year ended 30 September 2025
CONSTRUCTION UNION LTD is a private company, limited by shares, registered in England and Wales, registration number 12223604. The registered office is 137 SHENSTONE ROAD, EDGBASTON, BIRMINGHAM, B16 0PF, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 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:
Motor vehicles
10% Straight Line
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 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.
CONSTRUCTION UNION LTD
Notes to the Accounts
for the year ended 30 September 2025
4
Tangible fixed assets
Motor vehicles
At 30 September 2025
36,158
At 30 September 2025
14,130
At 30 September 2025
22,028
At 30 September 2024
25,643
Fair value at 1 October 2024
250,000
At 30 September 2025
250,000
It is a Commercial property and valuation of Property based on assumption of Vacant possession. Valuation carried out by T W Boots FRICS of VAS Valuation Group.
Amounts falling due within one year
Trade debtors
57,856
48,250
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
9,788
8,939
Loans from directors
103,000
103,000
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
176,400
176,400
Obligations under finance leases and hire purchase contracts
10,989
15,118
CONSTRUCTION UNION LTD
Notes to the Accounts
for the year ended 30 September 2025
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).