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REGISTERED NUMBER: 13678214 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

WHOLE CONSTRUCTION SERVICES LIMITED

WHOLE CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 13678214)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WHOLE CONSTRUCTION SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTOR: J Brady





REGISTERED OFFICE: 54 St James Street
Liverpool
Merseyside
L1 0AB





REGISTERED NUMBER: 13678214 (England and Wales)





ACCOUNTANTS: Coburn McKenna - Chartered Accountants
81-83a Allerton Road
Liverpool
Merseyside
L18 2DA

WHOLE CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 13678214)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 2,365 2,133

CURRENT ASSETS
Debtors 5 182,656 66,573
Cash at bank and in hand 235,958 1
418,614 66,574
CREDITORS
Amounts falling due within one year 6 405,728 29,325
NET CURRENT ASSETS 12,886 37,249
TOTAL ASSETS LESS CURRENT LIABILITIES 15,251 39,382

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 15,250 39,381
15,251 39,382

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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 31 October 2024 and were signed by:



J Brady - Director


WHOLE CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 13678214)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023


1. STATUTORY INFORMATION

Whole Construction Services Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - straight line over 3 years

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

WHOLE CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 13678214)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 November 2022 2,628
Additions 768
At 31 October 2023 3,396
DEPRECIATION
At 1 November 2022 495
Charge for year 536
At 31 October 2023 1,031
NET BOOK VALUE
At 31 October 2023 2,365
At 31 October 2022 2,133

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Amounts recoverable on contract 49,790 -
Other debtors 132,866 66,573
182,656 66,573

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 2,829 -
Taxation and social security 27,746 15,898
Other creditors 375,153 13,427
405,728 29,325

7. OTHER FINANCIAL COMMITMENTS

At the reporting date the company had non-cancellable operating lease commitments of £2,700 (2022: £NIL).

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the reporting date an advance of £30,160 was due from the director (2022: £66,573). Advances are subject to interest at 2.25% per annum are repayable on demand.