REGISTERED NUMBER: 02712969 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

CONSTRUCTION INTERIOR DESIGN

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A B Mohammed

Mr A Bullough

REGISTERED OFFICE:

The Old Greetham Inn

Greetham Inn Lane

Greetham

Oakham

Rutland

LE15 7TX

REGISTERED NUMBER:

02712969 (England and Wales)

FIXED ASSETS

Tangible assets

4

45,155

52,904

CURRENT ASSETS

Stocks

5

11,850

11,850

Debtors

6

2,452,185

2,523,684

Cash at bank

57,992

651,475

2,522,027

3,187,009

CREDITORS

Amounts falling due within one year

7

1,380,721

1,826,682

NET CURRENT ASSETS

1,141,306

1,360,327

TOTAL ASSETS LESS CURRENT LIABILITIES

1,186,461

1,413,231

CREDITORS

Amounts falling due after more than one year

8

(7,591

)

(73,194

)

PROVISIONS FOR LIABILITIES

-

(11,014

)

NET ASSETS

1,178,870

1,329,023

CAPITAL AND RESERVES

Called up share capital

50,001

50,001

Retained earnings

1,128,869

1,279,022

SHAREHOLDERS' FUNDS

1,178,870

1,329,023

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2025 and were signed on its behalf by:

Mr A B Mohammed - Director

Mr A Bullough - Director

1.	STATUTORY INFORMATION

Construction Interior Design 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue comprises the fair value for the provision of services excluding value added taxes and represents net invoice value less estimated rebates, returns and settlement discounts.

The company supplies services to customers under standard terms and conditions. In all cases revenue is recognised when the risks and rewards of ownership are transferred and this is defined to be on provision of the services.

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 cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Fixed assets are reviewed for impairment if events or changes in circumstances indicate that the carrying amount may not be recoverable or as otherwise required by relevant accounting standards.

Shortfalls between the carrying value of fixed assets and their recoverable amounts, being the higher of fair value less costs to sell and value-in-use, are recognised as impairment losses. Impairments of revalued assets are treated as a revaluation decrease. All other impairment losses are recognised in profit and loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Long term contracts

The attributable profit on long term contracts is recognised once their outcome can be assessed with reasonable certainty. The profit recognised reflects the proportion of work completed to date on the project.

Costs associated with long term contracts are included in the work in progress to the extent that they cannot be matched with contract work accounted for as turnover. Long term contract balances included in work in progress are stated at cost, after provision has been made for any foreseeable losses and the deduction of applicable payments on account.

Full provision is made for losses on all contracts in the year in which the loss is first foreseen.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 29 February 2024

147,912

54,613

239,368

441,893

Additions

1,053

1,250

21,867

24,170

Disposals

-

-

(16,849

)

(16,849

)

At 28 February 2025

148,965

55,863

244,386

449,214

DEPRECIATION

At 29 February 2024

147,248

51,065

190,676

388,989

Charge for year

954

1,776

29,189

31,919

Eliminated on disposal

-

-

(16,849

)

(16,849

)

At 28 February 2025

148,202

52,841

203,016

404,059

NET BOOK VALUE

At 28 February 2025

763

3,022

41,370

45,155

At 28 February 2024

664

3,548

48,692

52,904

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

Motor

vehicles

£

COST

At 29 February 2024

and 28 February 2025

64,890

DEPRECIATION

At 29 February 2024

23,698

Charge for year

16,222

At 28 February 2025

39,920

NET BOOK VALUE

At 28 February 2025

24,970

At 28 February 2024

41,192

5.

STOCKS

2025

2024

£

£

Stocks

11,850

11,850

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,253,043

1,461,270

Amounts owed by group undertakings

274,849

-

Amounts recoverable on contract

626,858

683,048

Other debtors

4,840

5,278

Retentions

240,772

295,863

Directors' current accounts

1

26,240

VAT

-

12,132

Deferred tax asset

23,816

-

Prepayments

28,006

39,853

2,452,185

2,523,684

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

46,875

46,875

Hire purchase contracts

15,623

18,303

Payments on account

1,127,166

1,137,698

Trade creditors

167,043

513,140

Taxation

-

24,446

Paye/Ni payable

7,460

33,342

VAT

3,389

-

Other creditors

2,531

3,838

Accruals and deferred income

10,634

49,040

1,380,721

1,826,682

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

6,813

56,793

Hire purchase contracts

778

16,401

7,591

73,194

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

16,401

34,704

The hire purchase loans are secured on the assets to which they relate.