REGISTERED NUMBER: 10464496 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

CONSTRUCTIVE- IT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mr C A Marston

Mr T D Rowe

Registered office:

167-169 Great Portland Street

5th Floor

London

W1W 5PF

Registered number:

10464496 (England and Wales)

Accountants:

M Squared Accounting Ltd

Botley Mills

Mill Hill

Botley

Southampton

Hampshire

SO30 2GB

Fixed assets

Tangible assets

4

3,566

4,000

Current assets

Debtors

5

66,347

98,221

Cash at bank

72,848

131,619

139,195

229,840

Creditors

Amounts falling due within one year

6

14,058

43,142

Net current assets

125,137

186,698

Total assets less current liabilities

128,703

190,698

Capital and reserves

Called up share capital

2

2

Retained earnings

128,701

190,696

128,703

190,698

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 26 August 2026 and were signed on its behalf by:

Mr C A Marston - Director

Mr T D Rowe - Director

1.	STATUTORY INFORMATION

Constructive- IT 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.

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.

Computer equipment

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 December 2024

8,017

Additions

1,322

At 30 November 2025

9,339

DEPRECIATION

At 1 December 2024

4,017

Charge for year

1,756

At 30 November 2025

5,773

NET BOOK VALUE

At 30 November 2025

3,566

At 30 November 2024

4,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,473

5,668

Directors' current accounts

51,874

92,553

66,347

98,221

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,087

15,145

Tax

9,237

25,386

VAT

777

961

Directors' current accounts

207

-

Accrued expenses

1,750

1,650

14,058

43,142

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mr C A Marston

Balance outstanding at start of year

6,872

7,372

Amounts advanced

38

1,500

Amounts repaid

(7,117

)

(2,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(207

)

6,872

Mr T D Rowe

Balance outstanding at start of year

85,681

24,450

Amounts advanced

61,784

68,531

Amounts repaid

(95,591

)

(7,300

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

51,874

85,681

Interest has been charged on the overdrawn loan, at 2.25% pa, calculated using the averaging method.