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REGISTERED NUMBER: 08468443 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2025

for

W & L PILING LIMITED

W & L PILING LIMITED (REGISTERED NUMBER: 08468443)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


W & L PILING LIMITED

Company Information
FOR THE YEAR ENDED 31 MARCH 2025







Directors: Mr C Brookes
Mrs K L Brookes





Registered office: C2 Walter Leigh Way
Moss Industrial Estate
Leigh
Greater Manchester
WN7 3PT





Registered number: 08468443 (England and Wales)





Accountants: Cowgills Limited
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

W & L PILING LIMITED (REGISTERED NUMBER: 08468443)

Balance Sheet
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 83,241 89,258

CURRENT ASSETS
Stocks 20,000 20,000
Debtors 5 154,616 152,549
Cash at bank 87,537 145,764
262,153 318,313
CREDITORS
Amounts falling due within one year 6 104,373 212,727
NET CURRENT ASSETS 157,780 105,586
TOTAL ASSETS LESS CURRENT
LIABILITIES

241,021

194,844

CREDITORS
Amounts falling due after more than one
year

7

(27,471

)

(37,955

)

PROVISIONS FOR LIABILITIES 8 (16,270 ) (7,683 )
NET ASSETS 197,280 149,206

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 197,180 149,106
SHAREHOLDERS' FUNDS 197,280 149,206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2025 and were signed on its behalf by:





Mr C Brookes - Director


W & L PILING LIMITED (REGISTERED NUMBER: 08468443)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

W & L Piling 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 3 (2024 - 2 ) .

W & L PILING LIMITED (REGISTERED NUMBER: 08468443)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 199,927 122,321 2,686 324,934
Additions 6,675 32,180 1,040 39,895
Disposals - (69,076 ) - (69,076 )
At 31 March 2025 206,602 85,425 3,726 295,753
DEPRECIATION
At 1 April 2024 153,480 80,498 1,698 235,676
Charge for year 12,442 10,381 425 23,248
Eliminated on disposal - (46,412 ) - (46,412 )
At 31 March 2025 165,922 44,467 2,123 212,512
NET BOOK VALUE
At 31 March 2025 40,680 40,958 1,603 83,241
At 31 March 2024 46,447 41,823 988 89,258

The net book value of tangible fixed assets includes £34,273 (2023 £45,696) in respect of assets held under finance leases or hire purchase contracts. The depreciation charge in respect of such assets amounted to £11,423 for the year ( 2023 £15,233 ).

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 29,340 128,615
Amounts owed by associates 105,000 -
Other debtors 20,276 23,934
154,616 152,549

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,000 10,168
Hire purchase contracts 4,643 10,534
Trade creditors 55,442 136,926
Taxation and social security 26,339 42,685
Other creditors 7,949 12,414
104,373 212,727

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans 2,440 12,271
Hire purchase contracts 25,031 25,684
27,471 37,955

8. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 16,270 7,683

W & L PILING LIMITED (REGISTERED NUMBER: 08468443)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 7,683
Provided during year 8,587
Balance at 31 March 2025 16,270

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
50 Ordinary A Shares 50 50 50
50 Ordinary B Shares 50 50 50
100 100