REGISTERED NUMBER: 05322068 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

ROBERT J WESTERN BUILDING SERVICES LTD

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

DIRECTOR:

Mr R J Western

SECRETARY:

Ms L Osborne

REGISTERED OFFICE:

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

REGISTERED NUMBER:

05322068 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

FIXED ASSETS

Tangible assets

4

259,689

329,615

CURRENT ASSETS

Stocks

5

219,324

74,224

Debtors

6

106,387

219,061

Cash at bank

1,121,572

1,122,164

1,447,283

1,415,449

CREDITORS

Amounts falling due within one year

7

106,196

97,796

NET CURRENT ASSETS

1,341,087

1,317,653

TOTAL ASSETS LESS CURRENT LIABILITIES

1,600,776

1,647,268

PROVISIONS FOR LIABILITIES

9,566

39,712

NET ASSETS

1,591,210

1,607,556

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

1,591,190

1,607,536

SHAREHOLDERS' FUNDS

1,591,210

1,607,556

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4 December 2025 and were signed by:

Mr R J Western - Director

1.	STATUTORY INFORMATION

Robert J Western Building Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

not provided

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

STOCKS

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 June 2024

and 31 May 2025

50,000

466,787

6,150

DEPRECIATION

At 1 June 2024

-

226,564

6,059

Charge for year

-

60,056

23

At 31 May 2025

-

286,620

6,082

NET BOOK VALUE

At 31 May 2025

50,000

180,167

68

At 31 May 2024

50,000

240,223

91

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2024

and 31 May 2025

55,497

1,045

579,479

DEPRECIATION

At 1 June 2024

16,477

764

249,864

Charge for year

9,755

92

69,926

At 31 May 2025

26,232

856

319,790

NET BOOK VALUE

At 31 May 2025

29,265

189

259,689

At 31 May 2024

39,020

281

329,615

5.

STOCKS

2025

2024

£

£

Stocks

-

5,500

Work-in-progress

219,324

68,724

219,324

74,224

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

(100,652

)

-

Intercompany balance

200,000

200,000

Prepayments

7,039

19,061

106,387

219,061

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

53,711

34,997

Tax

3,518

42

Social security and other taxes

3,803

3,139

VAT

1,124

9,031

Directors' current accounts

41,777

48,986

Accrued expenses

2,263

1,601

106,196

97,796

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

2025

2024

£

£

Mr R J Western

Balance outstanding at start of year

(48,986

)

(21,590

)

Amounts advanced

18,000

30,072

Amounts repaid

(10,791

)

(57,468

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(41,777

)

(48,986

)

The director's loan does not attract interest and has no set repayment terms.

9.	RELATED PARTY DISCLOSURES

Included in debtors is a balance at the financial statements date of £200,000 due from Longhill Developments Ltd, a company in which the director Robert Weston has a 50% holding and is a director. There are no set repayment terms and interest has not been charged.