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Company Registration No. 12964674 (England and Wales)
WHM BUILDERS LIMITED Unaudited accounts for the year ended 31 August 2025
WHM BUILDERS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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WHM BUILDERS LIMITED Company Information for the year ended 31 August 2025
Directors
A Purnell W Purnell
Company Number
12964674 (England and Wales)
Registered Office
165 Berengrave Lane Rainham Kent ME8 7UJ
Accountants
Nicola Edkins ACA 25 Salisbury Avenue Gillingham Kent ME8 0BH
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WHM BUILDERS LIMITED Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
2,000
3,000
Current assets
Debtors
5
777
-
Cash at bank and in hand
3,328
3,640
4,105
3,640
Creditors: amounts falling due within one year
6
(39,321)
(16,396)
Net current liabilities
(35,216)
(12,756)
Net liabilities
(33,216)
(9,756)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(33,218)
(9,758)
Shareholders' funds
(33,216)
(9,756)
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by
A Purnell Director Company Registration No. 12964674
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WHM BUILDERS LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
WHM BUILDERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12964674. The registered office is 165 Berengrave Lane, Rainham, Kent, ME8 7UJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Straight line over 3 years
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 1 September 2024
3,000
At 31 August 2025
3,000
Depreciation
Charge for the year
1,000
At 31 August 2025
1,000
Net book value
At 31 August 2025
2,000
At 31 August 2024
3,000
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WHM BUILDERS LIMITED Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
777
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
6,242
Taxes and social security
198
1,469
Loans from directors
39,123
8,685
39,321
16,396
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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