REGISTERED NUMBER: 08784303 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

C.I.K. CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J B Mortlock

Mrs S L Mortlock

REGISTERED OFFICE:

Solar House

282 Chase Road

London

N14 6NZ

REGISTERED NUMBER:

08784303 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

4

165,581

199,684

CURRENT ASSETS

Stocks

5

243,457

219,442

Debtors

6

1,592,003

1,021,251

Cash at bank

255,712

166,715

2,091,172

1,407,408

CREDITORS

Amounts falling due within one year

7

1,337,458

811,981

NET CURRENT ASSETS

753,714

595,427

TOTAL ASSETS LESS CURRENT LIABILITIES

919,295

795,111

CREDITORS

Amounts falling due after more than one year

8

(16,823

)

(66,658

)

PROVISIONS FOR LIABILITIES

10

(24,798

)

(29,625

)

NET ASSETS

877,674

698,828

CAPITAL AND RESERVES

Called up share capital

11

200

200

Retained earnings

877,474

698,628

SHAREHOLDERS' FUNDS

877,674

698,828

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

Mrs S L Mortlock - Director

1.	STATUTORY INFORMATION

C.I.K. Construction 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 includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised on a straight-line basis over the specified period unless there is evidence that some other method better represents the stage of completion. When a specific act is much more significant than any other act, revenue recognition is postponed until the significant act is executed. This is stated after trade discounts, other sales taxes and net of VAT.

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

Work-in-progress

Work in progress consists of materials and supplies to be consumed in the rendering of services. Work in progress is stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price of the services less the applicable costs of conversion to complete the services and variable selling expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 December 2024

219,662

113,750

333,412

Additions

7,000

-

7,000

At 30 November 2025

226,662

113,750

340,412

DEPRECIATION

At 1 December 2024

79,933

53,795

133,728

Charge for year

29,112

11,991

41,103

At 30 November 2025

109,045

65,786

174,831

NET BOOK VALUE

At 30 November 2025

117,617

47,964

165,581

At 30 November 2024

139,729

59,955

199,684

5.

STOCKS

30.11.25

30.11.24

£

£

Work-in-progress

243,457

219,442

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

1,479,066

944,091

VAT

107,143

74,942

Prepayments and accrued income

5,794

2,218

1,592,003

1,021,251

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts (see note 9)

5,834

10,000

Hire purchase contracts

44,002

46,668

Trade creditors

1,182,605

667,873

Tax

72,769

60,324

Social security and other taxes

19,863

16,981

Pension

1,929

2,060

Other creditors

1,999

-

Accrued expenses

8,457

8,075

1,337,458

811,981

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans (see note 9)

-

5,833

Hire purchase contracts

16,823

60,825

16,823

66,658

9.

LOANS

An analysis of the maturity of loans is given below:

30.11.25

30.11.24

£

£

Amounts falling due within one year or on demand:

Bank loans

5,834

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

5,833

10.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

24,798

29,625

Deferred

tax

£

Balance at 1 December 2024

29,625

Provided during year

(4,827

)

Balance at 30 November 2025

24,798

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

100

A Ordinary Shares

£1

100

100

100

B Ordinary Shares

£1

100

100

200

200