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# CASS CONSTRUCTION COMPANY (KENT) LIMITED

## Company Registration Number:
00964651 (England and Wales)

## Unaudited statutory accounts for the year ended 31 October 2025

## Period of accounts

## Start date: 1 November 2024

## End date: 31 October 2025

# CASS CONSTRUCTION COMPANY (KENT) LIMITED

## Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report |
Balance sheet |
Additional notes |
Balance sheet notes |

# CASS CONSTRUCTION COMPANY (KENT) LIMITED

Directors' report period ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Principal activities of the company

The Company is principally engaged in building and contracting for construction work.

Directors

The director shown below has held office during the whole of the period from
1 November 2024 to 31 October 2025

C J Welsher

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
20 July 2026

And signed on behalf of the board by:
Name: C J Welsher
Status: Director

# CASS CONSTRUCTION COMPANY (KENT) LIMITED

## Balance sheet

As at 31 October 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 15,336 | 1,163
Total fixed assets: |  | 15,336 | 1,163
Current assets
Debtors: | 4 | 269 | 79,370
Cash at bank and in hand: |  | 149,906 | 96,008
Total current assets: |  | 150,175 | 175,378
Creditors: amounts falling due within one year: | 5 | ( 22,145 ) | ( 74,216 )
Net current assets (liabilities): |  | 128,030 | 101,162
Total assets less current liabilities: |  | 143,366 | 102,325
Provision for liabilities: |  | ( 2,914 ) | ( 209 )
Total net assets (liabilities): |  | 140,452 | 102,116
Capital and reserves
Called up share capital: |  | 200 | 200
Share premium account: |  | 21,415 | 21,415
Profit and loss account: |  | 118,837 | 80,501
Total Shareholders' funds: |  | 140,452 | 102,116

The notes form part of these financial statements

# CASS CONSTRUCTION COMPANY (KENT) LIMITED

## Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 20 July 2026
and signed on behalf of the board by:

Name: C J Welsher
Status: Director

The notes form part of these financial statements

# CASS CONSTRUCTION COMPANY (KENT) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is the total amount receivable by the Company in the ordinary course of business for goods supplied and services provided as a principal net of VAT up to the balance sheet date.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Motor Vehicles - 25% on written down value Plant and Machinery - 15% on written down value Equipment, Fixtures and Fittings - 25% on written down value

  Other accounting policies

  Profit recognition on contracting activities: Profits on significant contracts are calculated in accordance with the value of work carried out at the balance sheet date and where there is reasonable certainty that profits will be achieved on the contract as a whole. Profit on other contracts is only taken at the stage near enough to completion for that profit to be reasonably certain. Provision is made for all losses incurred to the accounting date, together with any further losses that are foreseen in bringing contracts to completion. Taxation: Taxation represents the sum of tax currently payable and deferred tax. 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 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. Operating Leases: Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis. Debtors and Creditors Receivable/Payable Within One Year: Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

# CASS CONSTRUCTION COMPANY (KENT) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 1 | 1

# CASS CONSTRUCTION COMPANY (KENT) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 November 2024 |  | 4,183 | 6,840 |  | 10,050 | 21,073
Additions |  | 0 | 0 |  | 16,250 | 16,250
Disposals |  | 0 | 0 |  | ( 10,050 ) | ( 10,050 )
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 October 2025 |  | 4,183 | 6,840 |  | 16,250 | 27,273
Depreciation |  |  |  |  |  |
At 1 November 2024 |  | 4,164 | 5,822 |  | 9,924 | 19,910
Charge for year |  | 3 | 255 |  | 1,737 | 1,995
On disposals |  | 0 | 0 |  | ( 9,968 ) | ( 9,968 )
Other adjustments |  |  |  |  |  |
At 31 October 2025 |  | 4,167 | 6,077 |  | 1,693 | 11,937
Net book value |  |  |  |  |  |
At 31 October 2025 |  | 16 | 763 |  | 14,557 | 15,336
At 31 October 2024 |  | 19 | 1,018 |  | 126 | 1,163

# CASS CONSTRUCTION COMPANY (KENT) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 0 | 70,811
Other debtors | 269 | 8,559
Total | 269 | 79,370
Debtors due after more than one year: | 0 | 0

# CASS CONSTRUCTION COMPANY (KENT) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 4,705 | 48,964
Taxation and social security | 13,465 | 11,051
Other creditors | 3,975 | 14,201
Total | 22,145 | 74,216

# CASS CONSTRUCTION COMPANY (KENT) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 6. Financial Commitments

At 31 October 2025, the company had total commitments under a non-cancellable operating lease in respect of a motor vehicle as follows: – Within one year-2025:£ Nil (2024: £5,160)