Wroot Contracts Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08495250

Wroot Contracts Limited

Filleted Unaudited Financial Statements

31 March 2025

Wroot Contracts Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	4	14,273	32,004
Cash at bank and in hand		1,861	10,199
		--------	--------
		16,134	42,203

Creditors: amounts falling due within one year	5	357		757
		--------		--------
Net current assets			15,777	41,446
			--------	--------
Total assets less current liabilities			15,777	41,446
			--------	--------
Net assets			15,777	41,446
			--------	--------

Capital and reserves

Called up share capital	300	300
Profit and loss account	15,477	41,146
	--------	--------
Shareholders funds	15,777	41,446
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 6 November 2025 , and are signed on behalf of the board by:

Mr J T E Wroot

Director

Company registration number: 08495250

Wroot Contracts Limited

Accounting Policies

Year ended 31 March 2025

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Motor vehicles	-	25% reducing balance

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

Wroot Contracts Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 Brewery Road, Crowle, Scunthorpe, DN17 4LT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 4 ).

4. Debtors

	2025	2024
	£	£
Trade debtors	5,160	22,919
Other debtors	9,113	9,085
	--------	--------
	14,273	32,004
	--------	--------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	357	757
	----	----

6. Events after the end of the reporting period

Although the company ceased trading on 31 January 2023, various amounts are still due to the company, in particular retention monies owed. Once all amounts due have been received, the company will commence a members voluntary winding up order. To that effect, capital distributions have been made to the shareholders during the year ended 31 March 2024 and further amounts will be paid during the year ended 31 March 2025 as and when retention monies are received.

7. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
MR M P Jennings	–	–	–
Mr J T E Wroot	( 4)	–	( 4)
Mrs C M Wroot	( 3)	–	( 3)
	----	----	----
	( 7)	–	( 7)
	----	----	----

	2024
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
MR M P Jennings	( 7,500)	7,500	–
Mr J T E Wroot	( 7,504)	7,500	( 4)
Mrs C M Wroot	( 7,503)	7,500	( 3)
	--------	--------	----
	( 22,507)	22,500	( 7)
	--------	--------	----

8. Related party transactions

The company's registered office and operating address was previously in a building jointly owned by Mr & Mrs Wroot, who each owned one third of the company's share capital, and leased to the company under a formal tenant's repairing lease for an annual rent of £6,300 per annum, payable monthly. This lease was terminated at the end of September 2023 and therefore no rental payments were made during the year ended 31 March 2025 (2024: £3,150). During the year the company provided goods and services amounting to £nil (2024: £3,200) to Wroot Homes Ltd, a company jointly owned by Mr & Mrs Wroot.