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Company Registration No. 08599054 (England and Wales)
LAWSON CIVIL ENGINEERING & UTILITIES LIMITED Unaudited accounts for the year ended 31 March 2026
LAWSON CIVIL ENGINEERING & UTILITIES LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LAWSON CIVIL ENGINEERING & UTILITIES LIMITED Company Information for the year ended 31 March 2026
Director
Frank Victor Lawson
Company Number
08599054 (England and Wales)
Registered Office
GRAIG FARM BUILDINGS GRAIG FARM DENBIGH DENBIGHSHIRE LL16 5US
Accountants
Abacus Accountants 9 Ruthin Road Denbigh Denbighshire LL16 3EH
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LAWSON CIVIL ENGINEERING & UTILITIES LIMITED Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
15,625
15,625
Tangible assets
5
2,824
123,795
18,449
139,420
Current assets
Cash at bank and in hand
170
-
Creditors: amounts falling due within one year
6
(525,490)
(596,319)
Net current liabilities
(525,320)
(596,319)
Net liabilities
(506,871)
(456,899)
Capital and reserves
Called up share capital
200
200
Profit and loss account
(507,071)
(457,099)
Shareholders' funds
(506,871)
(456,899)
For the year ending 31 March 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 director acknowledges his 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 and authorised for issue on 4 August 2026 and were signed on its behalf by
Frank Victor Lawson Director Company Registration No. 08599054
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LAWSON CIVIL ENGINEERING & UTILITIES LIMITED Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
LAWSON CIVIL ENGINEERING & UTILITIES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08599054. The registered office is GRAIG FARM BUILDINGS, GRAIG FARM, DENBIGH, DENBIGHSHIRE, LL16 5US.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Land & buildings
0%
Plant & machinery
0%
Motor vehicles
20%
Fixtures & fittings
0%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
75,000
At 31 March 2026
75,000
Amortisation
At 1 April 2025
59,375
At 31 March 2026
59,375
Net book value
At 31 March 2026
15,625
At 31 March 2025
15,625
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LAWSON CIVIL ENGINEERING & UTILITIES LIMITED Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
123,795
246,186
74,929
12,026
456,936
Additions
-
3,053
-
-
3,053
Disposals
(165,375)
-
-
-
(165,375)
At 31 March 2026
(41,580)
249,239
74,929
12,026
294,614
Depreciation
At 1 April 2025
-
246,186
74,929
12,026
333,141
Charge for the year
-
229
-
-
229
On disposals
(41,580)
-
-
-
(41,580)
At 31 March 2026
(41,580)
246,415
74,929
12,026
291,790
Net book value
At 31 March 2026
-
2,824
-
-
2,824
At 31 March 2025
123,795
-
-
-
123,795
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
-
60,000
VAT
(13,144)
-
Loans from directors
538,634
536,319
525,490
596,319
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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