REGISTERED NUMBER: 05864767 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

G F Atthowe Builders Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J F R Atthowe

K Atthowe

SECRETARY:

K Atthowe

REGISTERED OFFICE:

2a Cyprus Street

Norwich

Norfolk

NR1 3AX

REGISTERED NUMBER:

05864767 (England and Wales)

ACCOUNTANTS:

Shaw & Co

Chartered Certified Accountants

3 Colegate

Norwich

Norfolk

NR3 1BN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

98,599

84,467

98,599

84,467

CURRENT ASSETS

Stocks

5,401

10,762

Debtors

6

131,481

147,239

Cash at bank

89,785

66,525

226,667

224,526

CREDITORS

Amounts falling due within one year

7

185,200

186,210

NET CURRENT ASSETS

41,467

38,316

TOTAL ASSETS LESS CURRENT LIABILITIES

140,066

122,783

CREDITORS

Amounts falling due after more than one year

8

(71,563

)

(69,496

)

PROVISIONS FOR LIABILITIES

(24,650

)

(15,603

)

NET ASSETS

43,853

37,684

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

43,850

37,681

43,853

37,684

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 15 December 2025 and were signed on its behalf by:

K Atthowe - Director

1.	STATUTORY INFORMATION

G F Atthowe Builders 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.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment - 15% reducing balance

Computer equipment - 25% straight line

Motor vehicles - 20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 12 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

104,000

AMORTISATION

At 1 August 2024

and 31 July 2025

104,000

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

110,871

Additions

83,097

Disposals

(66,684

)

At 31 July 2025

127,284

DEPRECIATION

At 1 August 2024

26,404

Charge for year

27,965

Eliminated on disposal

(25,684

)

At 31 July 2025

28,685

NET BOOK VALUE

At 31 July 2025

98,599

At 31 July 2024

84,467

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

120,430

136,485

Other debtors

11,051

10,754

131,481

147,239

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

4,000

4,000

Hire purchase contracts

11,333

7,897

Trade creditors

79,792

57,466

Taxation and social security

33,235

53,904

Other creditors

56,840

62,943

185,200

186,210

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

465

4,465

Hire purchase contracts

21,861

15,794

Other creditors

49,237

49,237

71,563

69,496