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Company Registration No. 8392419 (England and Wales)
WF WAGNER BUILDERS LTD Unaudited accounts for the year ended 31 May 2024
WF WAGNER BUILDERS LTD Unaudited accounts Contents
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WF WAGNER BUILDERS LTD Company Information for the year ended 31 May 2024
Director
Richard WAGNER
Company Number
8392419 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS LS6 1PY
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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WF WAGNER BUILDERS LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
46,894 
35,788 
Current assets
Inventories
20,800 
48,700 
Debtors
82,439 
23,739 
Cash at bank and in hand
67,569 
180,627 
170,808 
253,066 
Creditors: amounts falling due within one year
(126,423)
(214,018)
Net current assets
44,385 
39,048 
Total assets less current liabilities
91,279 
74,836 
Creditors: amounts falling due after more than one year
(27,359)
(36,797)
Net assets
63,920 
38,039 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
63,919 
38,038 
Shareholders' funds
63,920 
38,039 
For the year ending 31 May 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 20 May 2025 and were signed on its behalf by
Richard WAGNER Director Company Registration No. 8392419
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WF WAGNER BUILDERS LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
WF WAGNER BUILDERS LTD is a private company, limited by shares, registered in England and Wales, registration number 8392419. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY.
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
These financial statements for the year ended 31 May 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
51,687 
24,410 
76,097 
Additions
- 
16,900 
16,900 
At 31 May 2024
51,687 
41,310 
92,997 
Depreciation
At 1 June 2023
29,894 
10,415 
40,309 
Charge for the year
2,397 
3,397 
5,794 
At 31 May 2024
32,291 
13,812 
46,103 
Net book value
At 31 May 2024
19,396 
27,498 
46,894 
At 31 May 2023
21,793 
13,995 
35,788 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
82,439 
23,739 
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WF WAGNER BUILDERS LTD Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
4,131 
36,004 
Obligations under finance leases and hire purchase contracts
10,703 
- 
Taxes and social security
117 
2,964 
Proposed dividends
- 
12,000 
Loans from directors
105,472 
163,050 
Accruals
6,000 
- 
126,423 
214,018 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
27,359 
36,797 
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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