Company Registration No. 06738119 (England and Wales)
Complete Building Control Ltd
Unaudited accounts
for the year ended 30 April 2026
Complete Building Control Ltd
Unaudited accounts
Contents
Complete Building Control Ltd
Company Information
for the year ended 30 April 2026
Directors
Melap Singh
Paul Anthony Jones
Company Number
06738119 (England and Wales)
Accountants
E-ACCOUNTANTS LTD
Oriel House 26 The Quadrant
RICHMOND
SURREY
TW9 1DL
Complete Building Control Ltd
Statement of financial position
as at 30 April 2026
Tangible assets
719,419
426,290
Cash at bank and in hand
268,561
776,548
Creditors: amounts falling due within one year
(596,627)
(1,163,462)
Net current assets
728,373
406,072
Total assets less current liabilities
1,447,792
832,362
Creditors: amounts falling due after more than one year
-
(184,367)
Net assets
1,447,792
647,995
Called up share capital
210
210
Revaluation reserve
245,550
-
Profit and loss account
1,202,032
647,785
Shareholders' funds
1,447,792
647,995
For the year ending 30 April 2026 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 17 July 2026 and were signed on its behalf by
Melap Singh
Director
Company Registration No. 06738119
Complete Building Control Ltd
Notes to the Accounts
for the year ended 30 April 2026
Complete Building Control Ltd is a private company, limited by shares, registered in England and Wales, registration number 06738119.
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.
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
Motor vehicles
25% Straight Line
Fixtures & fittings
33% Straight Line
Computer equipment
33% Straight Line
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.
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 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.
Complete Building Control Ltd
Notes to the Accounts
for the year ended 30 April 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At valuation
At cost
At cost
At cost
At cost
At 1 May 2025
404,450
8,010
53,500
37,275
117,123
620,358
Additions
-
-
61,222
2,217
8,551
71,990
Revaluations
245,550
-
-
-
-
245,550
At 30 April 2026
650,000
8,010
114,722
39,492
125,674
937,898
At 1 May 2025
-
3,916
48,615
37,009
104,528
194,068
Charge for the year
-
2,003
16,654
520
5,234
24,411
At 30 April 2026
-
5,919
65,269
37,529
109,762
218,479
At 30 April 2026
650,000
2,091
49,453
1,963
15,912
719,419
At 30 April 2025
404,450
4,094
4,885
266
12,595
426,290
Amounts falling due within one year
Deferred tax asset
114,002
114,002
Other debtors
855,528
668,112
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
-
50,000
Obligations under finance leases and hire purchase contracts
-
16,793
Trade creditors
57,136
180,551
Taxes and social security
272,045
385,234
Other creditors
12,410
5,142
Deferred income
125,334
158,000
7
Creditors: amounts falling due after more than one year
2026
2025
Amounts owed to group undertakings and other participating interests
-
184,367
The amount of £184,367 has been written off against the reserves in accordance with the board resolution.
Complete Building Control Ltd
Notes to the Accounts
for the year ended 30 April 2026
Allotted, called up and fully paid:
210 Allotted, Called up and fully paid of £1 each
210
210
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Included within Debtors are the following loans to directors:
520,595
299,128
-
819,723
520,595
299,128
-
819,723
The above loan is unsecured, interest free and repayable on demand.
10
Average number of employees
During the year the average number of employees was 25 (2025: 38).