2023-04-012024-03-312024-03-31false03975536Warman Building Company Ltd.2024-09-1641100iso4217:GBPxbrli:pure039755362023-04-01039755362024-03-31039755362023-04-012024-03-31039755362022-04-01039755362023-03-31039755362022-04-012023-03-3103975536bus:SmallEntities2023-04-012024-03-3103975536bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3103975536bus:AbridgedAccounts2023-04-012024-03-3103975536bus:PrivateLimitedCompanyLtd2023-04-012024-03-3103975536core:WithinOneYear2024-03-3103975536core:AfterOneYear2024-03-3103975536core:WithinOneYear2023-03-3103975536core:AfterOneYear2023-03-3103975536core:ShareCapital2024-03-3103975536core:SharePremium2024-03-3103975536core:RevaluationReserve2024-03-3103975536core:OtherReservesSubtotal2024-03-3103975536core:RetainedEarningsAccumulatedLosses2024-03-3103975536core:ShareCapital2023-03-3103975536core:SharePremium2023-03-3103975536core:RevaluationReserve2023-03-3103975536core:OtherReservesSubtotal2023-03-3103975536core:RetainedEarningsAccumulatedLosses2023-03-3103975536core:LandBuildings2024-03-3103975536core:PlantMachinery2024-03-3103975536core:Vehicles2024-03-3103975536core:FurnitureFittings2024-03-3103975536core:OfficeEquipment2024-03-3103975536core:NetGoodwill2024-03-3103975536core:IntangibleAssetsOtherThanGoodwill2024-03-3103975536core:ListedExchangeTraded2024-03-3103975536core:UnlistedNon-exchangeTraded2024-03-3103975536core:LandBuildings2023-03-3103975536core:PlantMachinery2023-03-3103975536core:Vehicles2023-03-3103975536core:FurnitureFittings2023-03-3103975536core:OfficeEquipment2023-03-3103975536core:NetGoodwill2023-03-3103975536core:IntangibleAssetsOtherThanGoodwill2023-03-3103975536core:ListedExchangeTraded2023-03-3103975536core:UnlistedNon-exchangeTraded2023-03-3103975536core:LandBuildings2023-04-012024-03-3103975536core:PlantMachinery2023-04-012024-03-3103975536core:Vehicles2023-04-012024-03-3103975536core:FurnitureFittings2023-04-012024-03-3103975536core:OfficeEquipment2023-04-012024-03-3103975536core:NetGoodwill2023-04-012024-03-3103975536core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3103975536core:ListedExchangeTraded2023-04-012024-03-3103975536core:UnlistedNon-exchangeTraded2023-04-012024-03-3103975536core:MoreThanFiveYears2023-04-012024-03-3103975536core:Non-currentFinancialInstruments2024-03-3103975536core:Non-currentFinancialInstruments2023-03-3103975536dpl:CostSales2023-04-012024-03-3103975536dpl:DistributionCosts2023-04-012024-03-3103975536core:LandBuildings2023-04-012024-03-3103975536core:PlantMachinery2023-04-012024-03-3103975536core:Vehicles2023-04-012024-03-3103975536core:FurnitureFittings2023-04-012024-03-3103975536core:OfficeEquipment2023-04-012024-03-3103975536dpl:AdministrativeExpenses2023-04-012024-03-3103975536core:NetGoodwill2023-04-012024-03-3103975536core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3103975536dpl:GroupUndertakings2023-04-012024-03-3103975536dpl:ParticipatingInterests2023-04-012024-03-3103975536dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3103975536core:ListedExchangeTraded2023-04-012024-03-3103975536dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3103975536core:UnlistedNon-exchangeTraded2023-04-012024-03-3103975536dpl:CostSales2022-04-012023-03-3103975536dpl:DistributionCosts2022-04-012023-03-3103975536core:LandBuildings2022-04-012023-03-3103975536core:PlantMachinery2022-04-012023-03-3103975536core:Vehicles2022-04-012023-03-3103975536core:FurnitureFittings2022-04-012023-03-3103975536core:OfficeEquipment2022-04-012023-03-3103975536dpl:AdministrativeExpenses2022-04-012023-03-3103975536core:NetGoodwill2022-04-012023-03-3103975536core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3103975536dpl:GroupUndertakings2022-04-012023-03-3103975536dpl:ParticipatingInterests2022-04-012023-03-3103975536dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3103975536core:ListedExchangeTraded2022-04-012023-03-3103975536dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3103975536core:UnlistedNon-exchangeTraded2022-04-012023-03-3103975536core:NetGoodwill2024-03-3103975536core:IntangibleAssetsOtherThanGoodwill2024-03-3103975536core:LandBuildings2024-03-3103975536core:PlantMachinery2024-03-3103975536core:Vehicles2024-03-3103975536core:FurnitureFittings2024-03-3103975536core:OfficeEquipment2024-03-3103975536core:AfterOneYear2024-03-3103975536core:WithinOneYear2024-03-3103975536core:ListedExchangeTraded2024-03-3103975536core:UnlistedNon-exchangeTraded2024-03-3103975536core:ShareCapital2024-03-3103975536core:SharePremium2024-03-3103975536core:RevaluationReserve2024-03-3103975536core:OtherReservesSubtotal2024-03-3103975536core:RetainedEarningsAccumulatedLosses2024-03-3103975536core:NetGoodwill2023-03-3103975536core:IntangibleAssetsOtherThanGoodwill2023-03-3103975536core:LandBuildings2023-03-3103975536core:PlantMachinery2023-03-3103975536core:Vehicles2023-03-3103975536core:FurnitureFittings2023-03-3103975536core:OfficeEquipment2023-03-3103975536core:AfterOneYear2023-03-3103975536core:WithinOneYear2023-03-3103975536core:ListedExchangeTraded2023-03-3103975536core:UnlistedNon-exchangeTraded2023-03-3103975536core:ShareCapital2023-03-3103975536core:SharePremium2023-03-3103975536core:RevaluationReserve2023-03-3103975536core:OtherReservesSubtotal2023-03-3103975536core:RetainedEarningsAccumulatedLosses2023-03-3103975536core:NetGoodwill2022-04-0103975536core:IntangibleAssetsOtherThanGoodwill2022-04-0103975536core:LandBuildings2022-04-0103975536core:PlantMachinery2022-04-0103975536core:Vehicles2022-04-0103975536core:FurnitureFittings2022-04-0103975536core:OfficeEquipment2022-04-0103975536core:AfterOneYear2022-04-0103975536core:WithinOneYear2022-04-0103975536core:ListedExchangeTraded2022-04-0103975536core:UnlistedNon-exchangeTraded2022-04-0103975536core:ShareCapital2022-04-0103975536core:SharePremium2022-04-0103975536core:RevaluationReserve2022-04-0103975536core:OtherReservesSubtotal2022-04-0103975536core:RetainedEarningsAccumulatedLosses2022-04-0103975536core:AfterOneYear2023-04-012024-03-3103975536core:WithinOneYear2023-04-012024-03-3103975536core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3103975536core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3103975536core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3103975536core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3103975536core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3103975536core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3103975536core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3103975536core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3103975536core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3103975536core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3103975536core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3103975536core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3103975536core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3103975536core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3103975536core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3103975536core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3103975536core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3103975536core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3103975536core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3103975536core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3103975536core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3103975536core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3103975536core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3103975536core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3103975536core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3103975536core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3103975536core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3103975536bus:Director12023-04-012024-03-3103975536bus:Director22023-04-012024-03-31

Warman Building Company Ltd.

Registered Number
03975536
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Warman Building Company Ltd.
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Warman, Peter David
Warman, Sally Margaret

Company Secretary

Warman, Sally Margaret

Registered Address

107 North Street
Martock
TA12 6EJ

Registered Number

03975536 (England and Wales)
Warman Building Company Ltd.
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets430,56641,531
30,56641,531
Current assets
Stocks61,46713,345
Debtors142,946118,945
Cash at bank and on hand76,08843,691
280,501175,981
Creditors amounts falling due within one year5(183,795)(148,688)
Net current assets (liabilities)96,70627,293
Total assets less current liabilities127,27268,824
Creditors amounts falling due after one year6(38,433)(31,872)
Provisions for liabilities(5,808)(7,717)
Net assets83,03129,235
Capital and reserves
Called up share capital100100
Profit and loss account82,93129,135
Shareholders' funds83,03129,235
The financial statements were approved and authorised for issue by the Board of Directors on 16 September 2024, and are signed on its behalf by:
Warman, Peter David
Director
Registered Company No. 03975536
Warman Building Company Ltd.
Notes to the Financial Statements
for the year ended 31 March 2024

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.
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
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
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:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
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
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year78
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2314,000
At 31 March 2414,000
Amortisation and impairment
At 01 April 2314,000
At 31 March 2414,000
Net book value
At 31 March 24-
At 31 March 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23124,427
At 31 March 24124,427
Depreciation and impairment
At 01 April 2382,896
Charge for year10,965
At 31 March 2493,861
Net book value
At 31 March 2430,566
At 31 March 2341,531
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables75,48169,849
Bank borrowings and overdrafts28,09611,249
Amounts owed to related parties26,74240,149
Taxation and social security50,41125,032
Other creditors576-
Accrued liabilities and deferred income2,4892,409
Total183,795148,688
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.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts38,43331,872
Total38,43331,872
7.Obligations under finance leases