REGISTERED NUMBER: 05757888 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Firdale Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P K Birch

F K Birch

Mrs E Birch

Miss L D Fisher

REGISTERED OFFICE:

Atlantic Business Centre

Atlantic Street

Broadheath

Altrincham

Cheshire

WA14 5NQ

REGISTERED NUMBER:

05757888 (England and Wales)

ACCOUNTANTS:

Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

FIXED ASSETS

Tangible assets

4

693,407

638,486

CURRENT ASSETS

Debtors

5

1,266,773

1,114,332

Cash at bank

1,700,236

940,158

2,967,009

2,054,490

CREDITORS

Amounts falling due within one year

6

731,672

377,943

NET CURRENT ASSETS

2,235,337

1,676,547

TOTAL ASSETS LESS CURRENT LIABILITIES

2,928,744

2,315,033

CAPITAL AND RESERVES

Called up share capital

7

8

8

Retained earnings

8

2,928,736

2,315,025

SHAREHOLDERS' FUNDS

2,928,744

2,315,033

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 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 27 October 2025 and were signed on its behalf by:

P K Birch - Director

1.	STATUTORY INFORMATION

Firdale Construction Limited 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

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

Computer equipment

-

25% on reducing balance

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 19 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

578,413

631,309

9,830

1,219,552

Additions

68,589

161,167

510

230,266

At 31 March 2025

647,002

792,476

10,340

1,449,818

DEPRECIATION

At 1 April 2024

228,580

345,419

7,067

581,066

Charge for year

62,763

111,764

818

175,345

At 31 March 2025

291,343

457,183

7,885

756,411

NET BOOK VALUE

At 31 March 2025

355,659

335,293

2,455

693,407

At 31 March 2024

349,833

285,890

2,763

638,486

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,086,816

952,929

Other debtors

-

430

VAT

131,618

140,007

Prepayments

48,339

20,966

1,266,773

1,114,332

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

9,404

6,939

Trade creditors

400,242

196,775

Tax

236,107

115,537

Social security and other taxes

43,159

33,278

Other creditors

10,200

9,368

Directors' current accounts

7,220

12,285

Accrued expenses

25,340

3,761

731,672

377,943

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

8

Ordinary

£1

8

8

8.

RESERVES

Retained

earnings

£

At 1 April 2024

2,315,025

Profit for the year

763,711

Dividends

(150,000

)

At 31 March 2025

2,928,736