Woodhouse Construction York Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11840461

WOODHOUSE CONSTRUCTION YORK LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2025

WOODHOUSE CONSTRUCTION YORK LTD

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		47,324		36,890

CURRENT ASSETS

Debtors	6	49,645	136,003
Cash at bank and in hand		142,473	39,992
		----------	----------
		192,118	175,995

CREDITORS: amounts falling due within one year	7	75,228		65,729
		----------		----------
NET CURRENT ASSETS			116,890		110,266
			----------		----------
TOTAL ASSETS LESS CURRENT LIABILITIES			164,214		147,156

PROVISIONS

Taxation including deferred tax	9,327	7,345
	----------	----------
NET ASSETS	154,887	139,811
	----------	----------

WOODHOUSE CONSTRUCTION YORK LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	154,787	139,711
	----------	----------
SHAREHOLDERS FUNDS	154,887	139,811
	----------	----------

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.

Director's 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 director acknowledges his 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 27 November 2025 , and are signed on behalf of the board by:

Mr P Woodhouse
Director

Company registration number: 11840461

WOODHOUSE CONSTRUCTION YORK LTD

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 Ambleside, West Lilling, York, YO60 6RP.

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. ACCOUNTING POLICIES

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

(c) Current & deferred tax

The taxation expense represents the aggregate amount of current 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.

(d) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

(e) 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:

Plant and machinery	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	15% reducing balance

(f) Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

(g) Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

(h) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).

5. TANGIBLE ASSETS

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024	19,952	42,285	6,897	69,134
Additions	–	26,364	700	27,064
Disposals	–	( 10,000)	( 1,065)	( 11,065)
	--------	--------	-------	--------
At 31 March 2025	19,952	58,649	6,532	85,133
	--------	--------	-------	--------
Depreciation
At 1 April 2024	6,345	23,195	2,704	32,244
Charge for the year	2,041	10,770	608	13,419
Disposals	–	( 7,627)	( 227)	( 7,854)
	--------	--------	-------	--------
At 31 March 2025	8,386	26,338	3,085	37,809
	--------	--------	-------	--------
Carrying amount
At 31 March 2025	11,566	32,311	3,447	47,324
	--------	--------	-------	--------
At 31 March 2024	13,607	19,090	4,193	36,890
	--------	--------	-------	--------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	46,992	133,260
Other debtors	2,653	2,743
	--------	----------
	49,645	136,003
	--------	----------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	30,670	40,075
Corporation tax	6,289	7,444
Social security and other taxes	34,741	12,784
Other creditors	3,528	5,426
	--------	--------
	75,228	65,729
	--------	--------

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

There were no amounts owed to or from the director at 31 March 2025 and 31 March 2024.