Civil Safety Drainage Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

1. General Information

Civil Safety Drainage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11638381 . The registered office is Unit 1 Wood Lane, Ramsey, Huntington, PE26 2XA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.

2.3. 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.

2.4. 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:

Leasehold	3 years straight line
Plant & Machinery	25% / 5% reducing balance, 15 years straight line
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under 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 income statement 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 the income statement as incurred.

2.6. 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 years 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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Civil Safety Drainage Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 32 (2024: 37)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 November 2024	12,350	3,536,476	550,114	3,860
Additions	-	780,899	340,655	1,767
Disposals	(10,250 )	(145,000 )	(161,556 )	-

As at 31 October 2025	2,100	4,172,375	729,213	5,627

Depreciation
As at 1 November 2024	9,416	475,850	187,801	2,537
Provided during the period	1,709	194,663	128,190	478
Disposals	(9,550 )	(16,835 )	(29,318 )	-

As at 31 October 2025	1,575	653,678	286,673	3,015

Net Book Value
As at 31 October 2025	525	3,518,697	442,540	2,612

As at 1 November 2024	2,934	3,060,626	362,313	1,323


	Computer Equipment	Total
	£	£
Cost
As at 1 November 2024	1,850	4,104,650
Additions	1,353	1,124,674
Disposals	-	(316,806 )

As at 31 October 2025	3,203	4,912,518

Depreciation
As at 1 November 2024	578	676,182
Provided during the period	459	325,499
Disposals	-	(55,703 )

As at 31 October 2025	1,037	945,978

...CONTINUED

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Civil Safety Drainage Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	2,166	3,966,540

As at 1 November 2024	1,272	3,428,468

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,200,412	1,900,968
Amounts owed by group undertakings	1,327,105	401,247
Other debtors	1,422,889	431,690

	3,950,406	2,733,905

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	821,229	689,598
Trade creditors	569,465	489,149
Amounts owed to group undertakings	-	27,979
Other creditors	1,907,161	1,321,775
Taxation and social security	134,666	159,784

	3,432,521	2,688,285

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	2,478,210	2,440,092
Other loans	283,923	-

	2,762,133	2,440,092

8. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Other Creditors	1,264,973		1,310,180

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	821,229	689,598
Later than one year and not later than five years	2,478,210	2,440,092

	3,299,439	3,129,690

	3,299,439	3,129,690

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Civil Safety Drainage Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	2,596	33,850
Later than one year and not later than five years	-	73,646

	2,596	107,496

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

Director 1

At start of period £5,140

Amounts advanced £418,170

Amounts repaid (£5,140)

At end of period £418,170

The above loan is unsecured, interest free and repayable on demand.

13. Related Party Transactions

Creditors include the following amounts due to group companies:

Civil Safety Training and Rescue Limited : £0 (2024 : £27,979).

Debtors include the following amounts due from group companies:

CES Holdco Limited : £1,257,405 (2024 : £401,247)

Ces Residential Properties Ltd: £69,700 (2024 : £0)

14. Ultimate Controlling Party

The company's ultimate controlling party is Civil Safety Holdings Ltd by virtue of its ownership of 100% of the issued share capital in the company.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,966,540		3,428,468

			3,966,540		3,428,468
CURRENT ASSETS
Debtors	5	3,950,406		2,733,905
Cash at bank and in hand		1,064,523		982,702

		5,014,929		3,716,607
Creditors: Amounts Falling Due Within One Year	6	(3,432,521 )		(2,688,285 )

NET CURRENT ASSETS (LIABILITIES)			1,582,408		1,028,322

TOTAL ASSETS LESS CURRENT LIABILITIES			5,548,948		4,456,790

Creditors: Amounts Falling Due After More Than One Year	7		(2,762,133 )		(2,440,092 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(717,932 )		(509,515 )

NET ASSETS			2,068,883		1,507,183

CAPITAL AND RESERVES
Called up share capital	10		100		100
Income Statement			2,068,783		1,507,083

SHAREHOLDERS' FUNDS			2,068,883		1,507,183