REGISTERED NUMBER: 07847416 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CPM - CIVIL ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C P Milton

SECRETARY:

REGISTERED OFFICE:

Unit 58 Beeches Industrial Estate

Waverly Road

Bristol

BS37 5QT

REGISTERED NUMBER:

07847416 (England and Wales)

ACCOUNTANTS:

Keller & Co

367b Church Road

Frampton Cotterell

Bristol

BS36 2AQ

FIXED ASSETS

Tangible assets

4

166,545

29,792

CURRENT ASSETS

Debtors

5

484,031

219,298

Cash at bank and in hand

174,739

250

658,770

219,548

CREDITORS

Amounts falling due within one year

6

(589,943

)

(309,252

)

NET CURRENT ASSETS/(LIABILITIES)

68,827

(89,704

)

TOTAL ASSETS LESS CURRENT LIABILITIES

235,372

(59,912

)

CREDITORS

Amounts falling due after more than one year

7

(71,859

)

(5,000

)

PROVISIONS FOR LIABILITIES

(41,636

)

(5,660

)

NET ASSETS/(LIABILITIES)

121,877

(70,572

)

CAPITAL AND RESERVES

Called up share capital

701

701

Retained earnings

121,176

(71,273

)

SHAREHOLDERS' FUNDS

121,877

(70,572

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 April 2026 and were signed by:

C P Milton - Director

1.	STATUTORY INFORMATION

CPM - Civil Engineering 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 10 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

32,644

2,465

58,385

6,669

100,163

Additions

144,000

-

43,999

4,692

192,691

At 31 December 2025

176,644

2,465

102,384

11,361

292,854

DEPRECIATION

At 1 January 2025

25,097

1,118

38,441

5,715

70,371

Charge for year

37,887

202

15,986

1,863

55,938

At 31 December 2025

62,984

1,320

54,427

7,578

126,309

NET BOOK VALUE

At 31 December 2025

113,660

1,145

47,957

3,783

166,545

At 31 December 2024

7,547

1,347

19,944

954

29,792

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

-

19,500

19,500

Additions

119,000

-

119,000

Transfer to ownership

-

(19,500

)

(19,500

)

At 31 December 2025

119,000

-

119,000

DEPRECIATION

At 1 January 2025

-

11,273

11,273

Charge for year

29,750

-

29,750

Transfer to ownership

-

(11,273

)

(11,273

)

At 31 December 2025

29,750

-

29,750

NET BOOK VALUE

At 31 December 2025

89,250

-

89,250

At 31 December 2024

-

8,227

8,227

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

230,465

24,760

Other debtors

253,566

194,538

484,031

219,298

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,000

10,173

Hire purchase contracts

24,637

2,221

Trade creditors

376,003

118,734

Taxation and social security

135,341

41,030

Other creditors

48,962

137,094

589,943

309,252

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

5,000

Hire purchase contracts

71,859

-

71,859

5,000

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

C P Milton

Balance outstanding at start of year

172,022

114,053

Amounts advanced

161,931

57,969

Amounts repaid

(283,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50,953

172,022