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REGISTERED NUMBER: 06344149 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Somrow Construction Limited

Somrow Construction Limited (Registered number: 06344149)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Somrow Construction Limited

Company Information
for the Year Ended 30 April 2025







DIRECTORS: P Rowsell
Mrs V J Rowsell





SECRETARY: Mrs V J Rowsell





REGISTERED OFFICE: 12 Acorn Business Park
Northarbour Road
Portsmouth
Hampshire
PO6 3TH





REGISTERED NUMBER: 06344149 (England and Wales)





ACCOUNTANTS: Hughes Spencer
12 Acorn Business Park
Northarbour Road
Portsmouth
Hampshire
PO6 3TH

Somrow Construction Limited (Registered number: 06344149)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 229,401 154,830

CURRENT ASSETS
Debtors 5 404,781 214,819
Cash at bank 1,319,647 1,904,831
1,724,428 2,119,650
CREDITORS
Amounts falling due within one year 6 455,108 928,329
NET CURRENT ASSETS 1,269,320 1,191,321
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,498,721

1,346,151

PROVISIONS FOR LIABILITIES 36,277 25,179
NET ASSETS 1,462,444 1,320,972

CAPITAL AND RESERVES
Called up share capital 50 50
Retained earnings 1,462,394 1,320,922
SHAREHOLDERS' FUNDS 1,462,444 1,320,972

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Somrow Construction Limited (Registered number: 06344149)

Balance Sheet - continued
30 April 2025


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 Board of Directors and authorised for issue on 12 August 2025 and were signed on its behalf by:




P Rowsell - Director



Mrs V J Rowsell - Director


Somrow Construction Limited (Registered number: 06344149)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Somrow Construction 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 25% on reducing balance

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Somrow Construction Limited (Registered number: 06344149)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 14 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2024 288,948
Additions 131,384
Disposals (31,644 )
At 30 April 2025 388,688
DEPRECIATION
At 1 May 2024 134,118
Charge for year 52,591
Eliminated on disposal (27,422 )
At 30 April 2025 159,287
NET BOOK VALUE
At 30 April 2025 229,401
At 30 April 2024 154,830

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 May 2024 45,736
Transfer to ownership (45,736 )
At 30 April 2025 -
DEPRECIATION
At 1 May 2024 27,097
Charge for year 4,659
Transfer to ownership (31,756 )
At 30 April 2025 -
NET BOOK VALUE
At 30 April 2025 -
At 30 April 2024 18,639

Somrow Construction Limited (Registered number: 06344149)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 346,908 115,873
Amounts recoverable on contract - 30,285
Other debtors 57,873 68,661
404,781 214,819

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts - 8,357
Trade creditors 150,962 314,195
Taxation and social security 281,776 586,320
Other creditors 22,370 19,457
455,108 928,329

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025 2024
£    £   
Mrs V J Rowsell
Balance outstanding at start of year 50,399 59,400
Amounts repaid (10,517 ) (9,001 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 39,882 50,399

The interest rate charged on the directors loan was 2.25% HMRC's official rate.