REGISTERED NUMBER: 04226030 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

WROUGHTON BUILDING CONTRACTORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Ackrill

Mrs W M Ackrill

SECRETARY:

W M Meredith

REGISTERED OFFICE:

93 High Street

Wroughton

Swindon

Wiltshire

SN4 9JZ

REGISTERED NUMBER:

04226030 (England and Wales)

ACCOUNTANTS:

Rob McCulloch Ltd

Pinecroft

Saxmundham Road

Aldeburgh

Suffolk

IP15 5PD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,905,718

1,833,710

1,905,718

1,833,710

CURRENT ASSETS

Prepayments and accrued income

815

1,605

Cash at bank

21,671

61,416

22,486

63,021

CREDITORS

Amounts falling due within one year

6

(150,238

)

(177,130

)

NET CURRENT LIABILITIES

(127,752

)

(114,109

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,777,966

1,719,601

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,777,866

1,719,501

1,777,966

1,719,601

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2025 and were signed on its behalf by:

P J Ackrill - Director

1.	STATUTORY INFORMATION

Wroughton Building Contractors 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net rents received and services provided, excluding value added tax.

Goodwill

Goodwill being the amount paid in connection with the acquisition of a business in 2001, is being amortised evenly over its remaining estimated useful life of four years.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

15,000

AMORTISATION

At 1 July 2024

and 30 June 2025

15,000

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 1 July 2024

1,832,294

551

10,440

1,843,285

Additions

149,154

-

-

149,154

Disposals

(146,864

)

-

-

(146,864

)

Revaluations

70,000

-

-

70,000

At 30 June 2025

1,904,584

551

10,440

1,915,575

DEPRECIATION

At 1 July 2024

-

537

9,038

9,575

Charge for year

-

2

280

282

At 30 June 2025

-

539

9,318

9,857

NET BOOK VALUE

At 30 June 2025

1,904,584

12

1,122

1,905,718

At 30 June 2024

1,832,294

14

1,402

1,833,710

Cost or valuation at 30 June 2025 is represented by:

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

Valuation in 2014

189,511

-

-

189,511

Valuation in 2017

260,000

-

-

260,000

Valuation in 2022

215,000

-

-

215,000

Valuation in 2025

70,000

-

-

70,000

Cost

1,170,073

551

10,440

1,181,064

1,904,584

551

10,440

1,915,575

The freehold properties were valued on an open market basis on 30 June 2025 by the directors .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

5,599

5,199

Taxation and social security

8,490

13,265

Other creditors

136,149

158,666

150,238

177,130

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the company owed the directors £134,529 (2024 £144,866). The loan is unsecured, interest free and repayable on demand.