REGISTERED NUMBER: 04660531 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

J.W. Kenyon Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J Kenyon

SECRETARY:

Mrs D L Kenyon

REGISTERED OFFICE:

Tufted Duck Lodge

Lickbarrow Road

Windermere

Cumbria

LA23 2FL

REGISTERED NUMBER:

04660531 (England and Wales)

ACCOUNTANTS:

CCW Limited

Chartered Accountants

295/297 Church Street

Blackpool

Lancashire

FY1 3PJ

FIXED ASSETS

Tangible assets

4

9,603

11,094

CURRENT ASSETS

Stocks

1,530

2,750

Debtors

5

588

579

Cash at bank

46,520

50,591

48,638

53,920

CREDITORS

Amounts falling due within one year

6

35,253

37,197

NET CURRENT ASSETS

13,385

16,723

TOTAL ASSETS LESS CURRENT LIABILITIES

22,988

27,817

CREDITORS

Amounts falling due after more than one year

7

(2,500

)

(12,497

)

PROVISIONS FOR LIABILITIES

(1,824

)

(2,447

)

NET ASSETS

18,664

12,873

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

18,564

12,773

SHAREHOLDERS' FUNDS

18,664

12,873

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 3 December 2025 and were signed by:

Mr J Kenyon - Director

1.	STATUTORY INFORMATION

J.W. Kenyon 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 represents net income from building and construction work, excluding value added tax.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

13,179

35,773

48,952

Additions

1,286

-

1,286

Disposals

-

(11,563

)

(11,563

)

At 31 March 2025

14,465

24,210

38,675

DEPRECIATION

At 1 April 2024

9,741

28,117

37,858

Charge for year

709

1,863

2,572

Eliminated on disposal

-

(11,358

)

(11,358

)

At 31 March 2025

10,450

18,622

29,072

NET BOOK VALUE

At 31 March 2025

4,015

5,588

9,603

At 31 March 2024

3,438

7,656

11,094

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Prepayments

588

579

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

13,684

4,121

Tax

6,758

18,619

Social security and other taxes

1,587

408

Directors' loan accounts

1,209

2,037

Accrued expenses

2,015

2,012

35,253

37,197

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

2,500

10,000

Bank loans - 2-5 years

-

2,497

2,500

12,497

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

£

Mr J Kenyon

Balance outstanding at start of year

2,037

(37,661

)

Amounts advanced

-

(55,717

)

Amounts repaid

-

95,415

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

2,037