Company No: 04062317 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Mr N P Drew
	Mrs S Drew

SECRETARY

Mr N P Drew

REGISTERED OFFICE	Centenary House Peninsula Park
	Rydon Lane
	Exeter
	EX2 7XE
	United Kingdom

COMPANY NUMBER

04062317 (England and Wales)

CHARTERED ACCOUNTANTS	Francis Clark LLP
	Centenary House
	Peninsula Park
	Rydon Lane
	Exeter
	Devon EX2 7XE

	Note	2023		2022
		£		£
Fixed assets
Intangible assets	3	0		7,465
Tangible assets	4	260,271		263,505
Investments	5	100		100
		260,371		271,070
Current assets
Stocks		399,392		460,020
Debtors	6	589,029		695,712
Cash at bank and in hand		796,932		625,453
		1,785,353		1,781,185
Creditors: amounts falling due within one year	7	( 584,273)		( 824,005)
Net current assets		1,201,080		957,180
Total assets less current liabilities		1,461,451		1,228,250
Provision for liabilities		( 47,000)		( 50,000)
Net assets		1,414,451		1,178,250
Capital and reserves
Called-up share capital	8	2		2
Capital redemption reserve		1		1
Profit and loss account		1,414,448		1,178,247
Total shareholder's funds		1,414,451		1,178,250

For the financial year ending 31 August 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Civil Solutions Limited (registered number: 04062317) were approved and authorised for issue by the Board of Directors on 20 February 2024. They were signed on its behalf by:

Mr N P Drew Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Civil Solutions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Employee benefits

Defined contribution schemes
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Leasehold improvements	5 years straight line
Plant and machinery	5 years straight line
Vehicles	5 years straight line
Fixtures and fittings	5 years straight line
Office equipment	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

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

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2023		2022
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	17		17

3. Intangible assets

	Computer software		Total
	£		£
Cost
At 01 September 2022	37,321		37,321
At 31 August 2023	37,321		37,321
Accumulated amortisation
At 01 September 2022	29,856		29,856
Charge for the financial year	7,465		7,465
At 31 August 2023	37,321		37,321
Net book value
At 31 August 2023	0		0
At 31 August 2022	7,465		7,465

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£		£
Cost
At 01 September 2022	69,549		145,808		454,519		4,458		22,058		696,392
Additions	17,881		0		99,648		0		5,697		123,226
At 31 August 2023	87,430		145,808		554,167		4,458		27,755		819,618
Accumulated depreciation
At 01 September 2022	42,541		84,696		284,362		3,623		17,665		432,887
Charge for the financial year	11,287		26,071		85,583		566		2,953		126,460
At 31 August 2023	53,828		110,767		369,945		4,189		20,618		559,347
Net book value
At 31 August 2023	33,602		35,041		184,222		269		7,137		260,271
At 31 August 2022	27,008		61,112		170,157		835		4,393		263,505

5. Fixed asset investments

	Other investments		Total
	£		£
Carrying value before impairment
At 01 September 2022	100		100
At 31 August 2023	100		100
Provisions for impairment
At 01 September 2022	0		0
At 31 August 2023	0		0
Carrying value at 31 August 2023	100		100
Carrying value at 31 August 2022	100		100

6. Debtors

	2023		2022
	£		£
Trade debtors	481,072		552,606
Amounts owed by directors	0		927
Prepayments and accrued income	107,957		142,179
	589,029		695,712

7. Creditors: amounts falling due within one year

	2023		2022
	£		£
Trade creditors	332,089		483,631
Accruals	73,874		55,647
Taxation and social security	178,310		284,727
	584,273		824,005

8. Called-up share capital

	2023		2022
	£		£
Allotted, called-up and fully-paid
80 A ordinary shares of £ 0.01 each	0.80		0.80
20 B ordinary shares of £ 0.01 each	0.20		0.20
80 C ordinary shares of £ 0.01 each	0.80		0.80
20 D ordinary shares of £ 0.01 each	0.20		0.20
	2.00		2.00

9. Financial commitments

Commitments

Capital commitments are as follows:

	2023		2022
	£		£
Contracted for but not provided for:
Tangible fixed assets	108,622		158,755

The total amount of financial commitments not included in the balance sheet is £108,622 (2022: £158,755). The commitment relates to non cancellable operating leases relating to land and buildings with a commitment over the next 2 years.

10. Ultimate controlling party

Parent Company:

Civil Solutions (Holdings) Limited incorporated in England and Wales.

The ultimate controlling party is Mr N P Drew by virtue of his majority shareholding in Civil Solutions (Holdings) Limited.