C & A Property Maintenance Limited

C & A Property Maintenance Limited
Statement of Financial Position
As at 30 June 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	167,540	135,160
		167,540	135,160
Current assets
Stocks	4	20,695	21,341
Debtors	5	477,127	229,424
Cash at bank and in hand		241,167	202,757
		738,989	453,522
Creditors: amount falling due within one year	6	(211,167)	(184,653)
Net current assets		527,822	268,869

Total assets less current liabilities		695,362	404,029
Net assets		695,362	404,029

Capital and reserves
Called up share capital		600	600
Share Premium Account	7	4,500	4,500
Profit and loss account		690,262	398,929
Shareholders' funds		695,362	404,029

For the year ended 30 June 2026 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 30 October 2026 and were signed by:

-------------------------------
Colin Fiddes
Director

C & A Property Maintenance Limited
Notes to the Financial Statements
For the year ended 30 June 2026

General Information

C & A Property Maintenance Limited is a private company, limited by shares, registered in England and Wales, registration number 06231531, registration address 7 Valley View, Birtley, Durham, DH3 1PN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	Nil Reducing Balance
Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	33.33% Straight Line
Computer Equipment	33.33% Reducing Balance

Stocks

Where the substance of a contract is that the contractual obligations are performed gradually over time, revenue is recognised as contract activity progresses to reflect the partial performance of our contractual obligations. The amount of revenue included reflects the accrual of the right to consideration as contract activity progresses by reference to value of the work performed.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 6 (2025 : 5).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£	£
At 01 July 2025	9,961	70,004	210,733	25,992	3,032	319,722
Additions	-	2,616	61,744	825	1,386	66,571
Disposals	-	-	(14,123)	-	-	(14,123)
At 30 June 2026	9,961	72,620	258,354	26,817	4,418	372,170
Depreciation
At 01 July 2025	-	29,551	129,944	23,227	1,840	184,562
Charge for year	-	8,772	19,546	1,014	802	30,134
On disposals	-	-	(10,066)	-	-	(10,066)
At 30 June 2026	-	38,323	139,424	24,241	2,642	204,630
Net book values
Closing balance as at 30 June 2026	9,961	34,297	118,930	2,576	1,776	167,540
Opening balance as at 01 July 2025	9,961	40,453	80,789	2,765	1,192	135,160

Stocks

	2026 £		2025 £
Work in Progress	20,695		21,341
	20,695		21,341

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	428,739	185,244
Prepayments & Accrued Income	24,438	2,458
Other Debtors	15,365	7,273
VAT	8,585	34,449
	477,127	229,424

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	11,412	83,030
Corporation Tax	112,049	1,073
PAYE & Social Security	7,633	3,919
Pension Control Account	352	367
Accrued Expenses	500	500
Other Creditors	13,677	37,542
Wages & Salaries Control Account	1,710	1,372
Directors' Current Accounts	63,834	56,850
	211,167	184,653

Share Premium Account

	2026 £		2025 £
Equity Share Premium b/fwd	4,500		4,500
	4,500		4,500

8.	Directors advances, credits and guarantees Included in creditors: amounts due within one year, are amounts owed to the Director of £63,834 (2025 - £56,850)

9.	Disclosure of controlling party For the whole of the period under review the company was under the control of Colin Fiddes, director of the company.