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W H Adams & Sons (Construction) Ltd

Registered Number
06488580
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

W H Adams & Sons (Construction) Ltd
Company Information
for the period from 1 January 2024 to 31 March 2025

Directors

Jack Adams
Mark Antony Adams

Registered Address

107 North Street
Martock
Somerset
TA12 6EJ

Registered Number

06488580 (England and Wales)
W H Adams & Sons (Construction) Ltd
Balance Sheet as at
31 March 2025

Notes

31 Mar 2025

31 Dec 2023

£

£

£

£

Fixed assets
Tangible assets317,34034,311
17,34034,311
Current assets
Stocks9,47618,879
Debtors418,53420,082
Cash at bank and on hand64,02465,012
92,034103,973
Creditors amounts falling due within one year5(44,284)(50,387)
Net current assets (liabilities)47,75053,586
Total assets less current liabilities65,09087,897
Creditors amounts falling due after one year6-(5,754)
Provisions for liabilities(3,295)(6,519)
Net assets61,79575,624
Capital and reserves
Called up share capital100100
Profit and loss account61,69575,524
Shareholders' funds61,79575,624
The financial statements were approved and authorised for issue by the Board of Directors on 28 July 2025, and are signed on its behalf by:
Jack Adams
Director
Mark Antony Adams
Director

Registered Company No. 06488580
W H Adams & Sons (Construction) Ltd
Notes to the Financial Statements
for the period ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20252023
Average number of employees during the year42
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2471,851
Additions2,000
Disposals(40,305)
At 31 March 2533,547
Depreciation and impairment
At 01 January 2437,540
Charge for year6,990
On disposals(28,324)
At 31 March 2516,207
Net book value
At 31 March 2517,340
At 31 December 2334,311
4.Debtors: amounts due within one year

2025

2023

££
Trade debtors / trade receivables15,80915,100
Other debtors1,9663,758
Prepayments and accrued income7591,224
Total18,53420,082
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2025

2023

££
Trade creditors / trade payables9,9396,388
Bank borrowings and overdrafts4,6673,955
Amounts owed to related parties3,58822,421
Taxation and social security25,69314,358
Other creditors-1,809
Accrued liabilities and deferred income3971,456
Total44,28450,387
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2025

2023

££
Bank borrowings and overdrafts-5,754
Total-5,754