Registration number: NI657298

CSG Construction Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

CSG Construction Ltd

Company Information

Director

Conor Gilmer

Registered office

29 Massey Avenue Massey Avenue Belfast Antrim United Kingdom BT4 2JT

CSG Construction Ltd

(Registration number: NI657298)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	5,185	6,481
Current assets
Debtors	6	6,305	3,459
Cash at bank and in hand		34,958	42,750
		41,263	46,209
Creditors: Amounts falling due within one year	7	(55,122)	(54,634)
Net current liabilities		(13,859)	(8,425)
Total assets less current liabilities		(8,674)	(1,944)
Provisions for liabilities		(985)	(1,232)
Net liabilities		(9,659)	(3,176)
Capital and reserves
Called up share capital		1	1
Retained earnings		(9,660)	(3,177)
Shareholders' deficit		(9,659)	(3,176)

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 August 2026
 

......................................... Conor Gilmer Director

CSG Construction Ltd

Notes to the Unaudited Financial Statements for the year ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in N. Ireland.

The address of its registered office is:
29 Massey Avenue
Massey Avenue
Belfast
Antrim
BT4 2JT
United Kingdom

These financial statements were authorised for issue by the director on 27 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

CSG Construction Ltd

Notes to the Unaudited Financial Statements for the year ended 30 November 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Plant & Machinery	20% reducing balance
Commercial Motor Vehicles	20% reducing balance
Office Equipment	20% reducing balance
Fixtures & Fittings	20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

CSG Construction Ltd

Notes to the Unaudited Financial Statements for the year ended 30 November 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2025 £	2024 £
Deferred taxation
Arising from origination and reversal of timing differences	(247)	(308)

CSG Construction Ltd

Notes to the Unaudited Financial Statements for the year ended 30 November 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 December 2024	1,523	21,628	1,235	24,386
At 30 November 2025	1,523	21,628	1,235	24,386
Depreciation
At 1 December 2024	1,099	15,958	848	17,905
Charge for the year	85	1,134	77	1,296
At 30 November 2025	1,184	17,092	925	19,201
Carrying amount
At 30 November 2025	339	4,536	310	5,185
At 30 November 2024	424	5,670	387	6,481

6

Debtors

Current	2025 £	2024 £
Trade debtors	200	200
Other debtors	6,105	3,259
	6,305	3,459

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	8,958	9,024
Taxation and social security	606	2,804
Accruals and deferred income	1,560	1,440
Other creditors	43,998	41,366
	55,122	54,634

CSG Construction Ltd

Notes to the Unaudited Financial Statements for the year ended 30 November 2025

8	Provisions for liabilities

	Deferred tax £	Total £
At 1 December 2024	1,232	1,232
Increase (decrease) in existing provisions	(247)	(247)
At 30 November 2025	985	985

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Share of £1 each	1	1	1	1

10	Related party transactions

CSG Construction Ltd

Notes to the Unaudited Financial Statements for the year ended 30 November 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	9,888	9,888

Dividends paid to the director

		2025 £		2024 £
Conor Gilmer
Dividends		-		-

11	Financial instruments

Categorisation of financial instruments

2025 £

2024 £