2022-10-012023-09-302023-09-30false12210940Willerby Construction 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Willerby Construction Limited

Registered Number
12210940
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

Willerby Construction Limited
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

Mr Dominic Bowdler

Company Secretary

Mrs Sarah Bowdler

Registered Address

22 Bessie Avenue
Kirk Ella
HU10 7JX

Registered Number

12210940 (England and Wales)
Willerby Construction Limited
Statement of Financial Position
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets325,46214,016
25,46214,016
Current assets
Debtors225,274352,479
Cash at bank and on hand103,137123,379
328,411475,858
Creditors amounts falling due within one year4(154,506)(317,131)
Net current assets (liabilities)173,905158,727
Total assets less current liabilities199,367172,743
Creditors amounts falling due after one year5(10,868)-
Provisions for liabilities6(5,452)(2,663)
Net assets183,047170,080
Capital and reserves
Called up share capital22
Profit and loss account183,045170,078
Shareholders' funds183,047170,080
The financial statements were approved and authorised for issue by the Director on 25 March 2024, and are signed on its behalf by:
Mr Dominic Bowdler
Director
Registered Company No. 12210940
Willerby Construction Limited
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery25
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.
2.Average number of employees

20232022
Average number of employees during the year23
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 October 22-23,61361624,229
Additions1,70914,400-16,109
At 30 September 231,70938,01361640,338
Depreciation and impairment
At 01 October 22-9,85735610,213
Charge for year2594,339654,663
At 30 September 2325914,19642114,876
Net book value
At 30 September 231,45023,81719525,462
At 30 September 22-13,75626014,016
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables63,12870,845
Bank borrowings and overdrafts3,0565,000
Amounts owed to related parties3181,335
Taxation and social security64,125210,772
Other creditors-59
Accrued liabilities and deferred income23,87929,120
Total154,506317,131
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. Included within Bank borrowings and overdrafts is a hire purchase agreement repayable over 4 years and with the final instalment due in July 2027. The liability due within the next 12 months as at the balance sheet date is £3,056 (2022 £Nil), and the overall remaining liability is £13,924 (2022 £Nil).
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts10,868-
Total10,868-
Included within Bank borrowings and overdrafts is a hire purchase agreement repayable over 4 years and with the final instalment due in July 2027. The liability due after more than 12 months as at the balance sheet date is £10,868 (2022 £Nil), and the overall remaining liability is £13,924 (2022 £Nil).
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)5,4522,663
Total5,4522,663