2024-04-012025-03-312025-03-31false03975536Warman Building Company 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Warman Building Company Ltd

Registered Number
03975536
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Warman Building Company Ltd
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

Warman, Peter David
Warman, Sally Margaret

Company Secretary

Warman, Sally Margaret

Registered Address

107 North Street
Martock
TA12 6EJ

Registered Number

03975536 (England and Wales)
Warman Building Company Ltd
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets422,98430,566
22,98430,566
Current assets
Stocks-61,467
Debtors5160,132142,946
Cash at bank and on hand95,48276,088
255,614280,501
Creditors amounts falling due within one year6(107,603)(183,795)
Net current assets (liabilities)148,01196,706
Total assets less current liabilities170,995127,272
Creditors amounts falling due after one year7(32,026)(38,433)
Provisions for liabilities(4,367)(5,808)
Net assets134,60283,031
Capital and reserves
Called up share capital100100
Profit and loss account134,50282,931
Shareholders' funds134,60283,031
The financial statements were approved and authorised for issue by the Board of Directors on 24 July 2025, and are signed on its behalf by:
Warman, Peter David
Director
Warman, Sally Margaret
Director

Registered Company No. 03975536
Warman Building Company Ltd
Notes to the Financial Statements
for the year 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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
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 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 (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
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

20252024
Average number of employees during the year67
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2414,000
At 31 March 2514,000
Amortisation and impairment
At 01 April 2414,000
At 31 March 2514,000
Net book value
At 31 March 25-
At 31 March 24-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 24124,427
Additions749
At 31 March 25125,176
Depreciation and impairment
At 01 April 2493,861
Charge for year8,331
At 31 March 25102,191
Net book value
At 31 March 2522,984
At 31 March 2430,566
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables9,576693
Amounts owed by group undertakings145,433137,165
Prepayments and accrued income5,1235,088
Total160,132142,946
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables40,76975,481
Bank borrowings and overdrafts17,80428,096
Amounts owed to related parties9,85626,742
Taxation and social security36,38250,411
Other creditors287576
Accrued liabilities and deferred income2,5052,489
Total107,603183,795
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.
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts32,02638,433
Total32,02638,433