Construction Federation Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: NI028962 (Northern Ireland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CONSTRUCTION FEDERATION SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

M Bradley

M Kelly

W A Rowan

M O Spence

G J Tracey

SECRETARY:

M O Spence

REGISTERED OFFICE:

143 Malone Road

Belfast

BT9 6SU

REGISTERED NUMBER:

NI028962 (Northern Ireland)

AUDITORS:

Baker Tilly Mooney Moore

Statutory Auditors

17 Clarendon Road

Belfast

BT1 3BG

BANKERS:

Danske Bank

Donegall Square West

Belfast

BT1 6JS

SOLICITORS:

Mills Selig

21 Arthur Street

Belfast

BT1 4GA

FIXED ASSETS

Tangible assets

4

-

5,916

CURRENT ASSETS

Stocks

125

Debtors

5

85,439

169,149

Cash at bank

2,718,904

2,255,846

2,804,468

2,425,120

CREDITORS

Amounts falling due within one year

6

262,746

295,902

NET CURRENT ASSETS

2,541,722

2,129,218

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,541,722

2,135,134

PROVISIONS FOR LIABILITIES

-

1,479

NET ASSETS

2,541,722

2,133,655

RESERVES

Retained earnings

2,541,722

2,133,655

2,541,722

2,133,655

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 27 May 2026 and were signed on its behalf by:

W A Rowan - Director

1.	STATUTORY INFORMATION

Construction Federation Services Limited is a private company, limited by shares , registered in Northern Ireland. 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

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 year 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

17,713

DEPRECIATION

At 1 January 2025

11,797

Charge for year

5,916

At 31 December 2025

17,713

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

5,916

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

18,769

19,404

Amounts owed by group undertakings

-

79,116

Prepayments and accrued income

66,670

70,629

85,439

169,149

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

37,492

36,208

Amounts owed to group undertakings

240

-

Tax

137,853

145,037

VAT

17,185

32,484

Accruals and deferred income

69,976

82,173

262,746

295,902

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Eimear Brown (Senior Statutory Auditor)

for and on behalf of Baker Tilly Mooney Moore

8.	RELATED PARTY DISCLOSURES

The following transactions with companies related by virtue of common directorship occurred during the year:

2025

2024

£

Insurance and general recharges

4,510

4,622

Salary recharges and staff insurance recharges

208,407

196,969

Computer costs

9,263

7,868

Services and accommodation

10.000

10,000

Printing

4,159

2,000

The amount due to related parties at the balance sheet date was £240 (2024 due from: £79,116).

The parties related to this entity are Construction Employers Federation Limited and Construction Industry

Futures Limited; the companies are related by virtue of common directors.

9.	ULTIMATE CONTROLLING PARTY

As the company is a company limited by guarantee, the directors are considered to be the ultimate controlling party by virtue of their position.