REGISTERED NUMBER: 06273712 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

County Construct and Maintain Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M A Erlandsen

REGISTERED OFFICE:

2 Northampton Road

Northampton Road

Brixworth

Northamptonshire

NN6 9DY

REGISTERED NUMBER:

06273712 (England and Wales)

ACCOUNTANTS:

CDA Accountancy

Unit 11/12 Hall Farm

Sywell Aerodrome

Sywell

Northamptonshire

NN6 0BN

FIXED ASSETS

Tangible assets

4

10,616

13,277

CURRENT ASSETS

Stocks

46,000

60,000

Debtors

7,620

-

Cash at bank

6,520

24,438

60,140

84,438

CREDITORS

Amounts falling due within one year

128,256

134,607

NET CURRENT LIABILITIES

(68,116

)

(50,169

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(57,500

)

(36,892

)

CREDITORS

Amounts falling due after more than one year

-

5,750

NET LIABILITIES

(57,500

)

(42,642

)

CAPITAL AND RESERVES

Called up share capital

5

2

2

Retained earnings

(57,502

)

(42,644

)

SHAREHOLDERS' FUNDS

(57,500

)

(42,642

)

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

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

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 10 August 2026 and were signed by:

M A Erlandsen - Director

1.	STATUTORY INFORMATION

County Construct and Maintain 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The accounts have been prepared on a going concern basis. The business has the ongoing support of the director.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company is party to only basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

Taxation

Taxation for the year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

43,276

DEPRECIATION

At 1 November 2024

29,999

Charge for year

2,661

At 31 October 2025

32,660

NET BOOK VALUE

At 31 October 2025

10,616

At 31 October 2024

13,277

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

2

Ordinary

£1

2

2