REGISTERED NUMBER: 13867070 (England and Wales)

WILKINSON CIVILS AND STRUCTURES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D A Wilkinson

REGISTERED OFFICE:

Excel House

Millbrook Lane

Wragby

Market Rasen

Lincolnshire

LN8 5AB

BUSINESS ADDRESS:

5 Parklands Drive

Scothern

Lincoln

Lincolnshire

LN2 2ZH

REGISTERED NUMBER:

13867070 (England and Wales)

ACCOUNTANTS:

Socius Accountants Limited

Excel House

Millbrook Lane

Wragby

Market Rasen

Lincolnshire

LN8 5AB

FIXED ASSETS

Tangible assets

4

1,257,380

914,751

CURRENT ASSETS

Stocks

96,590

122,406

Debtors

218,327

177,047

Cash at bank

103,020

26,969

417,937

326,422

CREDITORS

Amounts falling due within one year

352,190

382,693

NET CURRENT ASSETS/(LIABILITIES)

65,747

(56,271

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,323,127

858,480

CREDITORS

Amounts falling due after more than one year

(100,820

)

(73,561

)

PROVISIONS FOR LIABILITIES

(308,561

)

(209,935

)

NET ASSETS

913,746

574,984

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

913,646

574,884

913,746

574,984

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 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2025 and were signed by:

Mr D A Wilkinson - Director

1.	STATUTORY INFORMATION

Wilkinson Civils and Structures 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

1,105,529

Additions

556,823

Disposals

(76,000

)

At 30 April 2025

1,586,352

DEPRECIATION

At 1 May 2024

190,778

Charge for year

156,707

Eliminated on disposal

(18,513

)

At 30 April 2025

328,972

NET BOOK VALUE

At 30 April 2025

1,257,380

At 30 April 2024

914,751

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

Totals

£

COST

At 1 May 2024

288,412

Additions

396,060

At 30 April 2025

684,472

DEPRECIATION

At 1 May 2024

52,172

Charge for year

56,176

At 30 April 2025

108,348

NET BOOK VALUE

At 30 April 2025

576,124

At 30 April 2024

236,240