2022-08-012023-07-312023-07-31false11454970Robert Wilding Building 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Robert Wilding Building Ltd

Registered Number
11454970
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

Robert Wilding Building Ltd
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

Wilding, Robert

Registered Address

New Chapter
13 Southwoods
Yeovil
BA20 2QQ

Registered Number

11454970 (England and Wales)
Robert Wilding Building Ltd
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets5-2,000
Tangible assets632,15733,798
32,15735,798
Current assets
Stocks6,00015,000
Debtors31,21827,472
Cash at bank and on hand4,0343,662
41,25246,134
Creditors amounts falling due within one year8(54,307)(56,480)
Net current assets (liabilities)(13,055)(10,346)
Total assets less current liabilities19,10225,452
Provisions for liabilities(6,110)(6,422)
Net assets12,99219,030
Capital and reserves
Called up share capital11
Profit and loss account12,99119,029
Shareholders' funds12,99219,030
The financial statements were approved and authorised for issue by the Director on 16 November 2023, and are signed on its behalf by:
Wilding, Robert
Director
Registered Company No. 11454970
Robert Wilding Building Ltd
Notes to the Financial Statements
for the year ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Intangible assets policy
Goodwill is stated at cost less accumulated amortisation. Amortisation is provided over the useful life of 5 years.
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
4.Employee information

20232022
Average number of employees during the year12
5.Intangible assets

Total

£
Cost or valuation
At 01 August 2210,000
At 31 July 2310,000
Amortisation and impairment
At 01 August 228,000
Charge for year2,000
At 31 July 2310,000
Net book value
At 31 July 23-
At 31 July 222,000
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 August 2240,622
Additions12,250
Disposals(6,238)
At 31 July 2346,634
Depreciation and impairment
At 01 August 226,824
Charge for year7,653
At 31 July 2314,477
Net book value
At 31 July 2332,157
At 31 July 2233,798
7.Debtors within one year

2023

2022

££
Trade debtors / trade receivables29,16724,167
Other debtors-1,382
Prepayments and accrued income2,0511,923
Total31,21827,472
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables17,3048,875
Bank borrowings and overdrafts-3,650
Taxation and social security2,84811,490
Other creditors32,31530,647
Accrued liabilities and deferred income1,8401,818
Total54,30756,480
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.