Robert Wilding Building Ltd


Director	Wilding, Robert


Registered Address	New Chapter
	13 Southwoods
	Yeovil
	BA20 2QQ


Registered Number	11454970 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		11,627		15,503
			11,627		15,503
Current assets
Stocks		8,930		9,720
Debtors	5	31,738		33,493
Cash at bank and on hand		47,684		18,569
		88,352		61,782
Creditors amounts falling due within one year	6	(64,190)		(68,876)
Net current assets (liabilities)			24,162		(7,094)
Total assets less current liabilities			35,789		8,409
Provisions for liabilities			(2,209)		(2,634)
Net assets			33,580		5,775
Capital and reserves
Called up share capital			1		1
Profit and loss account			33,579		5,774
Shareholders' funds			33,580		5,775

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 14 November 2025, and are signed on its behalf by:

Wilding, Robert
Director
Registered Company No. 11454970

Robert Wilding Building Ltd

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Goodwill is stated at cost less accumulated amortisation. Amortisation is provided over the useful life of 5 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25
	Office Equipment	25

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 August 24	10,000
	At 31 July 25	10,000
	Amortisation and impairment
	At 01 August 24	10,000
	At 31 July 25	10,000
	Net book value
	At 31 July 25	-
	At 31 July 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 August 24	31,127
	At 31 July 25	31,127
	Depreciation and impairment
	At 01 August 24	15,625
	Charge for year	3,876
	Other adjustments	(1)
	At 31 July 25	19,500
	Net book value
	At 31 July 25	11,627
	At 31 July 24	15,503

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	30,623	29,129
Other debtors	-	1,941
Prepayments and accrued income	1,115	2,423
Total	31,738	33,493


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	24,693	27,786
Taxation and social security	16,834	3,130
Other creditors	20,958	36,033
Accrued liabilities and deferred income	1,705	1,927
Total	64,190	68,876


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.