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Registered number: 09473838






WJC Construction Limited


ACCOUNTS

FOR THE YEAR ENDED 31/03/2025


ACCOUNTS
FOR THEYEARENDED31/03/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		2

Notes To The Accounts		3


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/03/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	4		636,865		447,382

CURRENT ASSETS
Stock		45,957		93,752
Debtors	6	138,970		113,767
Cash at bank and in hand		54,098		38,336
		239,025		245,855
CREDITORS: Amounts falling due within one year	7	344,484		383,560
NET CURRENT LIABILITIES			(105,459)		(137,705)
TOTAL ASSETS LESS CURRENT LIABILITIES			531,406		309,677


CREDITORS: Amounts falling due after more than one year	8		153,112		131,339

NET ASSETS			378,294		178,338

CAPITAL AND RESERVES

Called up share capital	9		102		102
Profit and loss account			378,192		178,236
SHAREHOLDERS' FUNDS			378,294		178,338

For the year ending 31/03/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 17/06/2025 and signed on their behalf by



.............................
Mr W J Cornthwaite
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 25%
Commercial Vehicles		reducing balance 25%
Equipment		reducing balance 25%




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	3	3




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.




3. INTANGIBLE FIXED ASSETS

	Purchased
	Goodwill	Total
	£	£
Cost
At 01/04/2024	10,850	10,850
At 31/03/2025	10,850	10,850
Depreciation
At 01/04/2024	10,850	10,850
At 31/03/2025	10,850	10,850
Net Book Amounts
At 31/03/2025	-	-




4. TANGIBLE FIXED ASSETS

	Plant and
	Machinery Etc.	Total
	£	£
Cost
At 01/04/2024	879,342	879,342
Additions	351,337	351,337
At 31/03/2025	1,230,679	1,230,679
Depreciation
At 01/04/2024	431,960	431,960
For the year	161,854	161,854
At 31/03/2025	593,814	593,814
Net Book Amounts
At 31/03/2025	636,865	636,865
At 31/03/2024	447,382	447,382




5. STOCK	2025	2024
	£	£
Stock comprises:

Work in progress	45,957	93,752
	45,957	93,752




6. DEBTORS	2025	2024
	£	£

Amounts falling due within one year:
Trade debtors	138,970	113,767
	138,970	113,767




7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
Bank loans and overdrafts	13,902	24,023
Trade creditors	34,800	105,408
Taxation and social security	15,345	6,382
Other creditors	280,437	247,747
	344,484	383,560




8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Other creditors	153,112	131,339
	153,112	131,339


Included in other creditors are:
Obligations under hire purchase	153,112	131,339




9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
1 Class 2 shares of £1 each	1	1
1 Class C shares of £1 each	1	1
	102	102