REGISTERED NUMBER: 06185018 (England and Wales)

CAA BUILDING SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

C R Wright

REGISTERED OFFICE:

45 High Street

Haverfordwest

Pembrokeshire

SA61 2BP

REGISTERED NUMBER:

06185018 (England and Wales)

ACCOUNTANTS:

Bevan Buckland LLP

Chartered Accountants

45 High Street

Haverfordwest

Pembrokeshire

SA61 2BP

FIXED ASSETS

Tangible assets

4

31,411

6,570

CURRENT ASSETS

Debtors

5

9,634

1,148

Cash at bank

3,046

27,101

12,680

28,249

CREDITORS

Amounts falling due within one year

6

12,851

11,784

NET CURRENT (LIABILITIES)/ASSETS

(171

)

16,465

TOTAL ASSETS LESS CURRENT LIABILITIES

31,240

23,035

CREDITORS

Amounts falling due after more than one year

7

(30,802

)

(21,512

)

PROVISIONS FOR LIABILITIES

8

(3

)

(1,249

)

NET ASSETS

435

274

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

335

174

SHAREHOLDERS' FUNDS

435

274

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 24 November 2025 and were signed by:

C R Wright - Director

1.	STATUTORY INFORMATION

CAA Building Services Ltd 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.	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

Turnover represents net invoiced services, excluding value added tax

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

-

15% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

25% straight line

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

845

22,948

3,650

27,443

Additions

532

37,351

709

38,592

Disposals

-

(19,220

)

-

(19,220

)

At 31 March 2025

1,377

41,079

4,359

46,815

DEPRECIATION

At 1 April 2024

324

16,899

3,650

20,873

Charge for year

158

9,995

177

10,330

Eliminated on disposal

-

(15,799

)

-

(15,799

)

At 31 March 2025

482

11,095

3,827

15,404

NET BOOK VALUE

At 31 March 2025

895

29,984

532

31,411

At 31 March 2024

521

6,049

-

6,570

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,236

-

Other debtors

4,398

1,148

9,634

1,148

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,419

-

Trade creditors

1,241

1

Taxation and social security

3,510

5,909

Other creditors

5,681

5,874

12,851

11,784

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

19,135

-

Other creditors

11,667

21,512

30,802

21,512

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

3

1,249

Deferred

tax

£

Balance at 1 April 2024

1,249

Movement

(1,246

)

Balance at 31 March 2025

3

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

C R Wright

Balance outstanding at start of year

-

1,185

Amounts repaid

-

(1,185

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The loan is repayable on demand. Interest where applicable has been charged at the official rate.

10.	RELATED PARTY DISCLOSURES

During the year the director made funds available to the company to assist with the provision of working capital. The loan was interest free, unsecured and repayable on demand. The amount outstanding on the balance sheet date was £3,650 (2024 £3,843).