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Registration number: 06906560

Flisher Construction Limited Unaudited Financial Statements for the Year Ended 31 May 2025
Brebners Chartered Accountants 1 Suffolk Way Sevenoaks Kent TN13 1YL

Flisher Construction Limited

Statement of Financial Position as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,501 | 3,334
Current assets |  |  |
Debtors | 5 | 6,688 | 6,181
Cash at bank and in hand |  | 2,887 | 6,303
|  | 9,575 | 12,484
Creditors: Amounts falling due within one year | 6 | (8,740) | (8,807)
Net current assets |  | 835 | 3,677
Total assets less current liabilities |  | 3,336 | 7,011
Provisions for liabilities |  | (475) | (633)
Net assets |  | 2,861 | 6,378
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 2,761 | 6,278
Shareholders' funds |  | 2,861 | 6,378

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Flisher Construction Limited have elected not to include a copy of the profit and loss account within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Flisher Construction Limited

Statement of Financial Position as at 31 May 2025

Approved and authorised by the Board on 2 November 2025 and signed on its behalf by:

.........................................

Mr Paul Flisher

Director

.........................................

Mrs Donna Flisher

Director

Company registration number: 06906560

Flisher Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

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:
First Floor
1 Suffolk Way
Sevenoaks
Kent
TN13 1YL

The principal activity of the company is that of general building and carpentry.

2 | Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The directors believe the company will continue to trade profitably for the foreseeable future.
The directors have a reasonable expectation that the company has adequate resources to remain in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the 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 based upon the stage of completion of contractual building work.

Tax

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

Flisher Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position 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
Motor vehicles | 25% Reducing balance
Furniture, fittings and equipment | 25% 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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company during the year was 3 (2024 - 3).

Flisher Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 June 2024 | 265 | 18,495 | 18,760
At 31 May 2025 | 265 | 18,495 | 18,760
Depreciation
At 1 June 2024 | 154 | 15,272 | 15,426
Charge for the year | 28 | 805 | 833
At 31 May 2025 | 182 | 16,077 | 16,259
Carrying amount
At 31 May 2025 | 83 | 2,418 | 2,501
At 31 May 2024 | 111 | 3,223 | 3,334

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 5,069 | 3,960
Other debtors | 1,619 | 2,221
| 6,688 | 6,181

6 | Creditors

Creditors: amounts falling due within one year

|  | 2025 £ | 2024 £
Trade creditors |  | - | 125
Taxation and social security |  | 4,926 | 4,521
Other creditors |  | 3,814 | 4,161
|  | 8,740 | 8,807