REGISTERED NUMBER: 13452578 (England and Wales)

Unaudited Financial Statements

for the Period 1 June 2024 to 31 March 2025

for

Construction Results Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms R Higginbottom

T Higginbottom

REGISTERED OFFICE:

Unit 1.16 Great House Redwall Close

Dinnington

Sheffield

S25 3QA

REGISTERED NUMBER:

13452578 (England and Wales)

FIXED ASSETS

Tangible assets

4

5,511

3,097

CURRENT ASSETS

Debtors

5

3,556,336

2,779,600

Cash at bank and in hand

20,007

20,000

3,576,343

2,799,600

CREDITORS

Amounts falling due within one year

6

3,501,772

2,748,476

NET CURRENT ASSETS

74,571

51,124

TOTAL ASSETS LESS CURRENT LIABILITIES

80,082

54,221

PROVISIONS FOR LIABILITIES

1,378

774

NET ASSETS

78,704

53,447

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

78,698

53,441

78,704

53,447

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

Ms R Higginbottom - Director

1.	STATUTORY INFORMATION

Construction Results Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Revenue in respect of construction contracts is recognised as the company performs its obligations and when the outcome of the transaction can be estimated reliably. The company is able to reliably estimate the outcome of a construction contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the economic benefits associated with the transaction will flow to the entity;

- the stage of completion of the transaction at the end of the reporting period can be measured reliably; and

- the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

Where the company renders invoices in advance of work performed, the sale is deferred in the balance sheet as deferred income and is presented within creditors falling due within one year until the revenue recognition criteria in FRS 102, Section 23 Revenue is met.

Turnover represents the amount applied for excluding vat.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company makes employer pension contributions to employee personal pensions and complies with auto enrolment legislation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

4,348

Additions

3,864

At 31 March 2025

8,212

DEPRECIATION

At 1 June 2024

1,251

Charge for period

1,450

At 31 March 2025

2,701

NET BOOK VALUE

At 31 March 2025

5,511

At 31 May 2024

3,097

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,342

1,898

Amounts recoverable

on contracts

745,000

2,677,242

Other debtors

2,809,994

100,460

3,556,336

2,779,600

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15

1,220

Trade creditors

255,173

322,915

Taxation and social security

21,776

13,089

Other creditors

3,224,808

2,411,252

3,501,772

2,748,476

7.	ULTIMATE CONTROLLING PARTY

The company has no overall controlling party.