Synergy Construction Management Limited

Registered number

14538696

Filleted Accounts

31 December 2025

Synergy Construction Management Limited
Registered number:		14538696
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		71,398			88,777

Current assets
Debtors	5	34,659			36,281
Cash at bank and in hand		259,810			212,586
		294,469			248,867

Creditors: amounts falling due within one year	6	(122,745)			(135,701)

Net current assets			171,724			113,166

Total assets less current liabilities			243,122			201,943


Provisions for liabilities	7		(16,309)			(20,386)


Net assets			226,813			181,557

Capital and reserves
Called up share capital			150			150
Profit and loss account			226,663			181,407

Shareholders' funds			226,813			181,557

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Neil McCarthy
Director
Approved by the board on 14 July 2026

Synergy Construction Management Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset using the reducing balance method, as follows:

	Plant and machinery	20%

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Capital Grants
	Capital grants are recognised when there is reasonable assurance that the conditions attaching to the grant will be complied with and the grant will be received. Such grants are accounted for using the deferred income method. The grant is initially recognised as deferred income and released to the profit and loss account on a systematic basis over the useful life of the related asset to match the depreciation expense.

2	Tax on profit		2025		2024
			£		£


	Current Tax:
	UK current tax expense		75,794		81,388

	Deferred tax:
	Origination and reversal of timing differences		(4,077)		20,386

			71,717		101,774




3	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		7		9


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				112,583
	Additions				758
	Disposals				(523)
	At 31 December 2025				112,818

	Depreciation
	At 1 January 2025				23,806
	Charge for the year				17,802
	On disposals				(188)
	At 31 December 2025				41,420

	Net book value
	At 31 December 2025				71,398
	At 31 December 2024				88,777


5	Debtors		2025		2024
£				£

	Trade debtors		34,609		36,231
	Other debtors		50		50
			34,659		36,281


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		493		14,056
	Corporation Tax		75,832		81,388
	Taxation and social security costs		30,170		22,685
	Deferred Income		1,784		2,230
	Other creditors		14,466		15,342
			122,745		135,701


7	Deferred tax		2025		2024
£				£
	The deferred tax in the balance sheet is as follows:

	Included in Provisions		16,309		20,386

			16,309		20,386

	The deferred tax account consists of the tax effect of timing differences in respect of accelerated capital allowances.

8	Other information

	Synergy Construction Management Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Number Two, Waterton Park
	Waterton
	Bridgend
	CF31 3PH