REGISTERED NUMBER: 02969316 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

COMPLETE DESIGN & BUILD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

P A Ollerton

J C Ollerton

G R Johnson

G A Ollerton

Secretary:

G A Ollerton

Registered office:

Northern Assurance Buildings

9-21 Princess Street

Manchester

M2 4DN

Registered number:

02969316 (England and Wales)

Accountants:

S&W Partners (Manchester) Limited

Accountants

Northern Assurance Buildings

9-21 Princess Street

Manchester

M2 4DN

Fixed assets

Tangible assets

5

45,077

55,364

Current assets

Debtors

6

435,855

267,822

Cash at bank and in hand

755,331

252,101

1,191,186

519,923

Creditors

Amounts falling due within one year

7

816,056

418,150

Net current assets

375,130

101,773

Total assets less current liabilities

420,207

157,137

Provisions for liabilities

11,269

13,841

Net assets

408,938

143,296

Capital and reserves

Called up share capital

8

100

100

Retained earnings

408,838

143,196

Shareholders' funds

408,938

143,296

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

G A Ollerton - Director

1.	Statutory information

Complete Design & Build 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.

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% straight line

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% straight line

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Debtors receivable and creditors payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Profit and Loss Account in administrative expenses.

4.	Employees and directors

The average number of employees during the year was 11 (2024 - 10 ) .

5.	Tangible fixed assets

Fixtures

Property

Plant and

and

improvements

machinery

fittings

£

£

£

Cost

At 1 March 2024

4,255

2,869

51,929

Additions

-

-

1,020

At 28 February 2025

4,255

2,869

52,949

Depreciation

At 1 March 2024

4,255

2,869

49,995

Charge for year

-

-

739

At 28 February 2025

4,255

2,869

50,734

Net book value

At 28 February 2025

-

-

2,215

At 29 February 2024

-

-

1,934

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 March 2024

86,354

12,686

158,093

Additions

-

9,999

11,019

At 28 February 2025

86,354

22,685

169,112

Depreciation

At 1 March 2024

39,180

6,430

102,729

Charge for year

14,896

5,671

21,306

At 28 February 2025

54,076

12,101

124,035

Net book value

At 28 February 2025

32,278

10,584

45,077

At 29 February 2024

47,174

6,256

55,364

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

289,158

242,670

Other debtors

146,697

25,152

435,855

267,822

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

446,729

93,147

Amounts owed to group undertakings

59,460

59,460

Taxation and social security

227,991

123,496

Other creditors

81,876

142,047

816,056

418,150

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	Other financial commitments

The company has financial commitments under non-cancellable operationg leases totalling £62,270 (2024 - £5,980)

10.

Control

The company is controlled by CDB North West Limited.