C & SON CONSTRUCTION LTD

	Page
Abridged Statement of Financial Position	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 09590099

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		626		783

			626		783
CURRENT ASSETS
Debtors		9,829		3,218
Cash at bank and in hand		46,896		81,321

		56,725		84,539
Creditors: Amounts Falling Due Within One Year		(35,775 )		(30,073 )

NET CURRENT ASSETS (LIABILITIES)			20,950		54,466

TOTAL ASSETS LESS CURRENT LIABILITIES			21,576		55,249

Creditors: Amounts Falling Due After More Than One Year			(1,267 )		(8,867 )

NET ASSETS			20,309		46,382

CAPITAL AND RESERVES
Called up share capital	5		100		100
Income Statement			20,209		46,282

SHAREHOLDERS' FUNDS			20,309		46,382

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C & SON CONSTRUCTION LTD

Abridged Statement of Financial Position (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

All of the company's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 31 May 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Constantin Pruteanu

Director

15/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

C & SON CONSTRUCTION LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09590099 . The registered office is 5-9 Headstone Road, Harrow, HA1 1PD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20% reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Tangible Assets

	Total
	£
Cost
As at 1 June 2025	3,660

As at 31 May 2026	3,660

Depreciation
As at 1 June 2025	2,877
Provided during the period	157

As at 31 May 2026	3,034

...CONTINUED

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C & SON CONSTRUCTION LTD

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 May 2026

Net Book Value
As at 31 May 2026	626

As at 1 June 2025	783

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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