Unaudited Financial Statements for the Year Ended 31 May 2025

for

W Calder Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W Calder

SECRETARY:

Mrs A Calder

REGISTERED OFFICE:

9 Brucefield Crescent

Clackmannan

Clackmannanshire

FK10 4DE

REGISTERED NUMBER:

SC323485 (Scotland)

ACCOUNTANTS:

LMC Accountants Ltd

Chartered Accountants

73 Stirling Business Centre

Wellgreen Place

Stirling

FK8 2DZ

FIXED ASSETS

Tangible assets

4

22,244

29,659

CURRENT ASSETS

Stocks

20,000

-

Debtors

5

3,144

12,471

Cash at bank

810

16,157

23,954

28,628

CREDITORS

Amounts falling due within one year

6

42,664

40,495

NET CURRENT LIABILITIES

(18,710

)

(11,867

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,534

17,792

CREDITORS

Amounts falling due after more than one year

7

3,515

17,782

NET ASSETS

19

10

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

17

8

SHAREHOLDERS' FUNDS

19

10

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 October 2025 and were signed by:

W Calder - Director

1.	STATUTORY INFORMATION

W Calder Construction Ltd is a private company, limited by shares , registered in Scotland. 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.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

91,863

DEPRECIATION

At 1 June 2024

62,204

Charge for year

7,415

At 31 May 2025

69,619

NET BOOK VALUE

At 31 May 2025

22,244

At 31 May 2024

29,659

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other debtors

3,144

12,471

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

4,267

3,853

Trade creditors

1,175

-

Taxation and social security

9,548

8,987

Other creditors

17,674

17,655

42,664

40,495

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

834

10,834

Hire purchase contracts

2,681

6,948

3,515

17,782

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

31.5.25

31.5.24

£

£

W Calder

Balance outstanding at start of year

12,471

9,582

Amounts advanced

(9,328

)

2,889

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,143

12,471

9.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors family..