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Company Registration No. 05958550 (England and Wales)
W. A. S. Construction Limited Unaudited accounts for the year ended 31 October 2024
W. A. S. Construction Limited Unaudited accounts Contents
Page
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W. A. S. Construction Limited Company Information for the year ended 31 October 2024
Director
Michael Simpson
Company Number
05958550 (England and Wales)
Registered Office
Office 6 Riverside Business Park King's Lynn Norfolk PE30 2HD England
Accountants
ALMS Limited 12 Orchard Drive West Walton Cambs PE14 7EZ
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W. A. S. Construction Limited Accountants' report
Accountants' report to the director of W. A. S. Construction Limited on the preparation of the unaudited statutory accounts for the year ended 31 October 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of W. A. S. Construction Limited for the year ended 31 October 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of W. A. S. Construction Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of W. A. S. Construction Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W. A. S. Construction Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that W. A. S. Construction Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of W. A. S. Construction Limited. You consider that W. A. S. Construction Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of W. A. S. Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
ALMS Limited 12 Orchard Drive West Walton Cambs PE14 7EZ 27 March 2025
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W. A. S. Construction Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
854 
859 
Current assets
Debtors
168,407 
190,045 
Creditors: amounts falling due within one year
(61,438)
(57,114)
Net current assets
106,969 
132,931 
Total assets less current liabilities
107,823 
133,790 
Creditors: amounts falling due after more than one year
(15,833)
(25,833)
Net assets
91,990 
107,957 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
91,988 
107,955 
Shareholders' funds
91,990 
107,957 
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 March 2025 and were signed on its behalf by
Michael Simpson Director Company Registration No. 05958550
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W. A. S. Construction Limited Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
W. A. S. Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 05958550. The registered office is Office 6, Riverside Business Park, King's Lynn, Norfolk, PE30 2HD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Motor vehicles
25 % Reducing Balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 November 2023
1,105 
Additions
191 
At 31 October 2024
1,296 
Depreciation
At 1 November 2023
246 
Charge for the year
196 
At 31 October 2024
442 
Net book value
At 31 October 2024
854 
At 31 October 2023
859 
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W. A. S. Construction Limited Notes to the Accounts for the year ended 31 October 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
4,020 
4,415 
Trade debtors
164,051 
185,183 
Other debtors
336 
447 
168,407 
190,045 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
2,003 
1,850 
Trade creditors
49,151 
46,766 
Other creditors
- 
1,023 
Loans from directors
9,884 
7,075 
Accruals
400 
400 
61,438 
57,114 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
15,833 
25,833 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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