Registration number: 06031804

CLD Construction Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 5

CLD Construction Limited

(Registration number: 06031804)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	735	3,275
Current assets
Stocks	5	2,700	6,700
Debtors	6	8,377	17,373
Cash at bank and in hand		14,392	9,416
		25,469	33,489
Creditors: Amounts falling due within one year	7	(24,645)	(45,921)
Net current assets/(liabilities)		824	(12,432)
Net assets/(liabilities)		1,559	(9,157)
Capital and reserves
Called up share capital		100	100
Retained earnings		1,459	(9,257)
Shareholders' funds/(deficit)		1,559	(9,157)

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

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 October 2026 and signed on its behalf by:
 

......................................... Mrs L J Dixon Company secretary and director

CLD Construction Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

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.

Revenue recognition

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

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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:

CLD Construction Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Plant and machinery	15% straight line basis
Office equipment	15% straight line basis
Motor vehicles	20% straight line basis
Fixtures and fittings	Fully depreciated

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.

Debtors

Trade debtors are amounts due from customers for construction project management services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

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 directors) during the year, was 2 (2025 - 2).

CLD Construction Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	552	8,435	4,840	30,738	44,565
At 31 March 2026	552	8,435	4,840	30,738	44,565
Depreciation
At 1 April 2025	552	8,394	4,194	28,150	41,290
Charge for the year	-	41	200	2,299	2,540
At 31 March 2026	552	8,435	4,394	30,449	43,830
Carrying amount
At 31 March 2026	-	-	446	289	735
At 31 March 2025	-	41	646	2,588	3,275

5

Stocks

	2026 £	2025 £
Work in progress	2,700	6,700

6

Debtors

	2026 £	2025 £
Trade debtors	7,016	14,097
Prepayments	1,361	1,599
Other debtors	-	1,677
	8,377	17,373

CLD Construction Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	7,181	7,694
Taxation and social security	13,791	13,943
Other creditors	3,673	24,284
	24,645	45,921