Registration number: 13613254

Wholebuild Construction Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Wholebuild Construction Limited

Company Information

Director

Mr Christian Hawksbee

Registered office

Suite 1a Forge Farm Bedgebury Business Park Goudhurst Kent TN17 2QZ

Accountants

Charter Tax Consulting Limited 8th Floor 1 Southampton Street London WC2R 0LR

Wholebuild Construction Limited

(Registration number: 13613254)
Balance Sheet as at 30 September 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	25,529	39,518
Current assets
Debtors	5	103,320	935
Cash at bank and in hand		2,786	458
		106,106	1,393
Creditors: Amounts falling due within one year	6	(84,895)	(8,101)
Net current assets/(liabilities)		21,211	(6,708)
Net assets		46,740	32,810
Capital and reserves
Called up share capital	7	2	2
Retained earnings		46,738	32,808
Shareholders' funds		46,740	32,810

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 September 2025
 

Mr Christian Hawksbee Director

Wholebuild Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 1a
Forge Farm
Bedgebury Business Park
Goudhurst
Kent
TN17 2QZ

These financial statements were authorised for issue by the director on 29 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

The company recognises construction contract revenue and costs by reference to the stage of completion of the contract activity at the end of the reporting period.

The director completes surveys of works performed to determine the stage of completion of a construction
contract.

The company reviews and revises the estimates of revenue and costs as the construction contracts progress
and recognises as an expense any costs where recovery is not probable.

Wholebuild Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	20% Straight Line
Office and Electrical Equipment	20% Straight Line
Motor Vehicles	20% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Wholebuild Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2023	7,143	54,084	61,227
Additions	2,828	-	2,828
Adjustment to cost	(861)	(9,014)	(9,875)
At 30 September 2024	9,110	45,070	54,180
Depreciation
At 1 October 2023	2,239	19,470	21,709
Charge for the year	1,822	5,120	6,942
At 30 September 2024	4,061	24,590	28,651
Carrying amount
At 30 September 2024	5,049	20,480	25,529
At 30 September 2023	4,904	34,614	39,518

Wholebuild Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

5

Debtors

	2024 £	2023 £
Trade debtors	66,668	-
Prepayments	146	-
Other debtors	36,506	935
	103,320	935

6

Creditors

Creditors: amounts falling due within one year

	2024 £	2023 £
Due within one year
Trade creditors	38,832	-
Taxation and social security	28,629	-
Accruals and deferred income	16,502	3,324
Other creditors	932	4,777
	84,895	8,101

7	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary Share Capital of £1 each	2	2	2	2

Wholebuild Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

8	Related party transactions

Transactions with the director

2024	At 1 October 2023 £	Advances to director £	Repayments by director £	At 30 September 2024 £
Mr Christian Hawksbee
A loan exists between the Company and the Director. Interest was charged at 2.25% on overdrawn balances exceeding £10,000. The loan is repayable on demand.	(893)	72,753	(43,275)	28,585

2023	At 1 October 2022 £	Advances to director £	Repayments by director £	At 30 September 2023 £
Mr Christian Hawksbee
A loan exists between the Company and the Director. Interest was charged at 2.25% on overdrawn balances exceeding £10,000. The loan is repayable on demand.	4,274	76,060	(81,227)	(893)