Registration number: 09451019

ConstructSys Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

ConstructSys Limited

(Registration number: 09451019)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	683,971	379,339
Current assets
Debtors	5	135,641	19,489
Cash at bank and in hand		187,870	538,006
		323,511	557,495
Creditors: Amounts falling due within one year	6	(130,894)	(69,926)
Net current assets		192,617	487,569
Net assets		876,588	866,908
Capital and reserves
Called up share capital		2	2
Retained earnings		876,586	866,906
Shareholders' funds		876,588	866,908

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 27 July 2026 and signed on its behalf by:
 

......................................... Mr EJ Aston Director

ConstructSys Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
208 The Base
Dallam Lane
Warrington
Cheshire
WA2 7NG
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

ConstructSys Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	25% reducing balance

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

ConstructSys Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2025 - 9).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 March 2025	347,338	69,376	416,714
Additions	307,608	4,280	311,888
At 28 February 2026	654,946	73,656	728,602
Depreciation
At 1 March 2025	-	37,375	37,375
Charge for the year	-	7,256	7,256
At 28 February 2026	-	44,631	44,631
Carrying amount
At 28 February 2026	654,946	29,025	683,971
At 28 February 2025	347,338	32,001	379,339

Included within the net book value of land and buildings above is £654,946 (2025 - £347,338) in respect of freehold land and buildings.
 

ConstructSys Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

5

Debtors

Current	2026 £	2025 £
Trade debtors	130,659	21,174
Other debtors	4,982	(1,685)
	135,641	19,489

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	127,243	66,374
Accruals and deferred income	2,133	2,033
Other creditors	1,518	1,519
	130,894	69,926