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REGISTERED NUMBER: 05188044 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

John F Wooster Construction (Lincs)
Limited

John F Wooster Construction (Lincs)
Limited (Registered number: 05188044)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

John F Wooster Construction (Lincs)
Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: Mr P J Wooster





REGISTERED OFFICE: Manor Farm Barn
Evedon
Sleaford
Lincolnshire
NG34 9PA





REGISTERED NUMBER: 05188044 (England and Wales)





ACCOUNTANTS: D Hubbard Accountancy Limited
3 Clover House
Boston Road
Sleaford
Lincolnshire
NG34 7HD

John F Wooster Construction (Lincs)
Limited (Registered number: 05188044)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,700 2,975
Tangible assets 5 5,376 8,264
7,076 11,239

CURRENT ASSETS
Stocks 5,000 5,000
Debtors 6 165,822 139,552
Cash at bank - 7,180
170,822 151,732
CREDITORS
Amounts falling due within one year 7 252,783 208,814
NET CURRENT LIABILITIES (81,961 ) (57,082 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(74,885

)

(45,843

)

CREDITORS
Amounts falling due after more than one
year

8

6,667

16,667
NET LIABILITIES (81,552 ) (62,510 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings (81,652 ) (62,610 )
SHAREHOLDERS' FUNDS (81,552 ) (62,510 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

John F Wooster Construction (Lincs)
Limited (Registered number: 05188044)

Balance Sheet - continued
31 October 2024


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 29 July 2025 and were signed by:





Mr P J Wooster - Director


John F Wooster Construction (Lincs)
Limited (Registered number: 05188044)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

John F Wooster Construction (Lincs) 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

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 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.

John F Wooster Construction (Lincs)
Limited (Registered number: 05188044)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 17,000
AMORTISATION
At 1 November 2023 14,025
Charge for year 1,275
At 31 October 2024 15,300
NET BOOK VALUE
At 31 October 2024 1,700
At 31 October 2023 2,975

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023 87,744
Disposals (9,500 )
At 31 October 2024 78,244
DEPRECIATION
At 1 November 2023 79,480
Charge for year 1,197
Eliminated on disposal (7,809 )
At 31 October 2024 72,868
NET BOOK VALUE
At 31 October 2024 5,376
At 31 October 2023 8,264

John F Wooster Construction (Lincs)
Limited (Registered number: 05188044)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 102,154 103,927
Other debtors 10,000 10,000
Directors' current accounts 53,668 25,625
165,822 139,552

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 37,991 10,000
Trade creditors 44,162 29,964
Wages control 8,283 8,156
Tax 18,168 50
Social security and other taxes 104,147 91,480
VAT control account 37,157 66,383
Pension creditor 565 556
Accrued expenses 2,310 2,225
252,783 208,814

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Bank loans - 2-5 years 6,667 16,667

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
100 Ordinary 1 100 100

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

31.10.24 31.10.23
£    £   
Mr P J Wooster
Balance outstanding at start of year 25,625 26,733
Amounts advanced 53,668 25,625
Amounts repaid (25,625 ) (26,733 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 53,668 25,625

John F Wooster Construction (Lincs)
Limited

Report of the Accountants to the Director of
John F Wooster Construction (Lincs)
Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2024 set out on pages two to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






D Hubbard Accountancy Limited
3 Clover House
Boston Road
Sleaford
Lincolnshire
NG34 7HD


29 July 2025