REGISTERED NUMBER: 04129791 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Wentbridge Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N W Joyce

Mrs M T Joyce

SECRETARY:

Mrs M T Joyce

REGISTERED OFFICE:

Coleswood Lodge

East Common

Harpenden

Hertfordshire

AL5 1DG

REGISTERED NUMBER:

04129791 (England and Wales)

ACCOUNTANTS:

Godfrey Laws & Co Limited

1 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

FIXED ASSETS

Tangible assets

4

2,055

3,689

Investment property

5

2,720,000

2,720,000

2,722,055

2,723,689

CURRENT ASSETS

Debtors

6

886

4,497

Cash at bank

10,201

6,645

11,087

11,142

CREDITORS

Amounts falling due within one year

7

353,586

321,960

NET CURRENT LIABILITIES

(342,499

)

(310,818

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,379,556

2,412,871

PROVISIONS FOR LIABILITIES

354,520

355,779

NET ASSETS

2,025,036

2,057,092

CAPITAL AND RESERVES

Called up share capital

8

200

200

Non distributable reserves

9

1,291,241

1,291,241

Retained earnings

733,595

765,651

SHAREHOLDERS' FUNDS

2,025,036

2,057,092

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by:

N W Joyce - Director

1.	STATUTORY INFORMATION

Wentbridge Construction Ltd 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.

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 etc

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

11,698

Additions

359

At 31 March 2025

12,057

DEPRECIATION

At 1 April 2024

8,009

Charge for year

1,993

At 31 March 2025

10,002

NET BOOK VALUE

At 31 March 2025

2,055

At 31 March 2024

3,689

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

2,720,000

NET BOOK VALUE

At 31 March 2025

2,720,000

At 31 March 2024

2,720,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2023

695,000

Valuation in 2017

255,000

Valuation in 2015

320,000

Valuation in 2009

(120,000

)

Valuation in 2008

(30,000

)

Valuation in 2006

70,000

Valuation in 2005

456,097

Cost

1,073,903

2,720,000

Investment property values have been arrived at by using valuations carried out by Chartered Surveyors, who are not connected with the company. The valuations were made on an open market value basis by reference to market evidence of transaction prices for similar properties.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

886

4,497

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

169

1,468

Amounts owed to group undertakings

31,400

31,400

Taxation and social security

815

647

Other creditors

321,202

288,445

353,586

321,960

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

200

Ordinary

1

200

200

9.

RESERVES

Non

distributable

reserves

£

At 1 April 2024

and 31 March 2025

1,291,241

10.	OPERATING LEASE COMMITMENTS

As at the year end, the company had operating lease commitments totalling £2,927 (2024: £15,427).

11.	ULTIMATE CONTROLLING PARTY

Ultimate controlling party is Wentbridge Group Ltd, registered office address is Coleswood Lodge, East Common,

Harpenden, Hertfordshire, England, AL5 1DG.