REGISTERED NUMBER: 06203752 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Wood-Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R B Wood

Mrs H Wood

SECRETARY:

Mrs H Wood

REGISTERED OFFICE:

37 Esingdon Drive

Thame

Oxfordshire

OX9 3DS

REGISTERED NUMBER:

06203752 (England and Wales)

ACCOUNTANTS:

Webb Teasdale Accountancy Ltd

Boston House

Grove Business Park

Downsview Road

Wantage

Oxfordshire

OX12 9FF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

12,375

14,888

Investments

6

100

100

12,475

14,988

CURRENT ASSETS

Debtors

7

491,307

133,787

Cash at bank

1,210,882

1,134,362

1,702,189

1,268,149

CREDITORS

Amounts falling due within one year

8

689,989

486,340

NET CURRENT ASSETS

1,012,200

781,809

TOTAL ASSETS LESS CURRENT LIABILITIES

1,024,675

796,797

PROVISIONS FOR LIABILITIES

2,133

2,011

NET ASSETS

1,022,542

794,786

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,022,442

794,686

SHAREHOLDERS' FUNDS

1,022,542

794,786

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 12 December 2025 and were signed on its behalf by:

R B Wood - Director

1.	STATUTORY INFORMATION

Wood-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.

Turnover

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

Revenue that is received but incurs a future liability will be deferred and excluded from current years turnover.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

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

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 9 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2024

and 30 April 2025

16,500

AMORTISATION

At 1 May 2024

and 30 April 2025

16,500

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 May 2024

21,858

14,265

36,123

Additions

888

-

888

At 30 April 2025

22,746

14,265

37,011

DEPRECIATION

At 1 May 2024

12,420

8,815

21,235

Charge for year

2,583

818

3,401

At 30 April 2025

15,003

9,633

24,636

NET BOOK VALUE

At 30 April 2025

7,743

4,632

12,375

At 30 April 2024

9,438

5,450

14,888

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2024

and 30 April 2025

100

NET BOOK VALUE

At 30 April 2025

100

At 30 April 2024

100

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

68,206

34,322

Other debtors

423,101

99,465

491,307

133,787

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

218,740

54,287

Other creditors

471,249

432,053

689,989

486,340

Within other creditors is £467,664.52 of deferred income to represent future commitment on monies already received or invoiced (2024 £424,808.49)

9.	RELATED PARTY DISCLOSURES

During the year ended 30th April 2025, Wood-Construction Ltd entered into transactions with the following related parties:

Ava Rose Property Ltd, Lil Nasville Ltd, and Ava Rose Design Ltd are entities controlled by the directors of Wood-Construction Ltd.

The company has provided loans to these entities on the following terms:

Interest Rate: 0% (interest-free)

Repayment Terms: Repayable on demand

The balances outstanding at the balance sheet date are as follows:

Ava Rose Property Ltd: £97,335.13 (2025), £96,684.92 (2024)

Lil Nasville Ltd: £301,562.23 (2025)

Ava Rose Design Ltd: £1,999.00 (2025)

The loan balances reflect amounts that are repayable on demand. No provision has been made for any impairment of these loans as the directors believe that the loans are recoverable in full.

The total amount of related party loans outstanding at the balance sheet date is £400,896.36.