REGISTERED NUMBER: 00900809 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

A.F. Drew (Construction) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J R Drew

SECRETARY:

REGISTERED OFFICE:

38 Mill Lane

Frampton Cotterell

Bristol

BS36 2AA

REGISTERED NUMBER:

00900809 (England and Wales)

ACCOUNTANTS:

OCL Accountancy

141 Englishcombe Lane

Bath

BA2 2EL

FIXED ASSETS

Tangible assets

4

41,208

50,215

CURRENT ASSETS

Stocks

14,140

16,800

Debtors

5

50,145

77,508

Cash at bank

356,577

323,235

420,862

417,543

CREDITORS

Amounts falling due within one year

6

82,038

84,251

NET CURRENT ASSETS

338,824

333,292

TOTAL ASSETS LESS CURRENT LIABILITIES

380,032

383,507

PROVISIONS FOR LIABILITIES

3,648

5,092

NET ASSETS

376,384

378,415

CAPITAL AND RESERVES

Called up share capital

490

490

Retained earnings

375,894

377,925

SHAREHOLDERS' FUNDS

376,384

378,415

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 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.

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 10 September 2025 and were signed by:

J R Drew - Director

1.	STATUTORY INFORMATION

A.F. Drew (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.

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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.

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 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

175,439

Additions

2,066

At 31 March 2025

177,505

DEPRECIATION

At 1 April 2024

125,224

Charge for year

11,073

At 31 March 2025

136,297

NET BOOK VALUE

At 31 March 2025

41,208

At 31 March 2024

50,215

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

46,235

74,132

Other debtors

3,910

3,376

50,145

77,508

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

33,889

31,599

Taxation and social security

24,643

27,979

Other creditors

23,506

24,673

82,038

84,251

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J R Drew.