SENECA CONSTRUCTION LIMITED


Director	LONG, Steven Anthony


Registered Address	12 Nightingale Close
	Stockport
	SK2 5BY


Registered Number	13857750 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		2,414		3,700
			2,414		3,700
Current assets
Debtors	4	60,950		46,171
Cash at bank and on hand		5,208		2,618
		66,158		48,789
Creditors amounts falling due within one year	5	(68,472)		(52,389)
Net current assets (liabilities)			(2,314)		(3,600)
Total assets less current liabilities			100		100
Net assets			100		100
Capital and reserves
Called up share capital			100		100
Shareholders' funds			100		100

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 6 October 2026, and are signed on its behalf by:

LONG, Steven Anthony
Director
Registered Company No. 13857750

SENECA CONSTRUCTION LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 February 25	8,449	8,449
At 31 January 26	8,449	8,449
Depreciation and impairment
At 01 February 25	4,749	4,749
Charge for year	1,285	1,285
Other adjustments	1	1
At 31 January 26	6,035	6,035
Net book value
At 31 January 26	2,414	2,414
At 31 January 25	3,700	3,700

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	60,950	45,054
Prepayments and accrued income	-	1,117
Total	60,950	46,171

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	842	169
Taxation and social security	22,124	11,383
Other creditors	45,506	40,837
Total	68,472	52,389

6.	Directors advances, credits and guarantees
	During the financial year,Mr. S Long took an unsecured, interest-free loan from the company to the value of £30,802. The loan is payable on demand and in full. The loan was fully repaid in the 9 months following the reporting period-end.