C2C Consulting Engineers Limited

Registered number

11081031

Unaudited Filleted Accounts

30 November 2025

C2C Consulting Engineers Limited
Registered number:		11081031
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		28,306			28,948

Current assets
Debtors	4	300,221			285,938
Cash at bank and in hand		297,482			486,454
		597,703			772,392

Creditors: amounts falling due within one year	5	(230,717)			(290,899)

Net current assets			366,986			481,493

Total assets less current liabilities			395,292			510,441

Creditors: amounts falling due after more than one year	6		-			(5,002)

Provisions for liabilities			(7,077)			(7,237)


Net assets			388,215			498,202

Capital and reserves
Called up share capital			100			100
Profit and loss account			388,115			498,102

Shareholders' funds			388,215			498,202

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 S Clarkson
Director
Approved by the board on 27 August 2026

C2C Consulting Engineers Limited
Notes to the Accounts
for the year ended 30 November 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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 evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Motor vehicles			25% reducing balance
	Plant and machinery			50% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

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


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					23		20


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	-		77,459		47,635		125,094
	Additions	4,328		6,432		-		10,760
	At 30 November 2025	4,328		83,891		47,635		135,854

	Depreciation
	At 1 December 2024	-		68,607		27,539		96,146
	Charge for the year	541		5,837		5,024		11,402
	At 30 November 2025	541		74,444		32,563		107,548

	Net book value
	At 30 November 2025	3,787		9,447		15,072		28,306
	At 30 November 2024	-		8,852		20,096		28,948


4	Debtors					2025		2024
£							£

	Trade debtors					181,433		219,486
	Other debtors					118,788		66,452
						300,221		285,938


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

	Bank loans and overdrafts					5,002		10,000
	Trade creditors					22,312		21,892
	Taxation and social security costs					197,132		250,824
	Other creditors					6,271		8,183
						230,717		290,899


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

	Bank loans					-		5,002


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr & Mrs Clarkson
	Directors Loan Account	16,452		84,602		(49,624)		51,430

		16,452		84,602		(49,624)		51,430
	This is a joint loan account operated by the directors. The loan bears interest at 3.75% per annum and is not repayable on demand. The loan is unsecured.



8	Related party transactions

	Included within other debtors is a balance of £50,000 owed from SCD Property Management Ltd, of which Mr S Clarkson is also a director.


9	Controlling party

	The directors are regarded as the ultimate controlling parties of the company by virtue of their combined majority shareholding.



10	Other information

	C2C Consulting Engineers Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Old Church Offices
	Shelton New Road
	Hartshill
	Stoke-on-Trent
	ST4 6DP