Registered number
06413795
Whitfield Civil Engineering Ltd
Report and Accounts
31 March 2025

Whitfield Civil Engineering Ltd
Registered number: | 06413795
Directors' Report
The directors present their report and accounts for the year ended 31 March 2025.
Principal activities
The company's principal activity during the year continued to be the provison of engineering solutions for the infrastructure sector.
Directors
The following persons served as directors during the year:
| Mr Asa Whitfield
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 8 December 2025 and signed on its behalf.
Mr Asa Whitfield
0
Director

Whitfield Civil Engineering Ltd
Report to the directors on the preparation of the unaudited statutory accounts of Whitfield Civil Engineering Ltd for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Whitfield Civil Engineering Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Whitfield Civil Engineering Ltd, as a body, in accordance with the terms of our engagement letter dated 0 January 1900. Our work has been undertaken solely to prepare for your approval the accounts of Whitfield Civil Engineering Ltd and state those matters that we have agreed to state to the Board of Directors of Whitfield Civil Engineering Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Whitfield Civil Engineering Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Whitfield Civil Engineering Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Whitfield Civil Engineering Ltd. You consider that Whitfield Civil Engineering Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Whitfield Civil Engineering Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
DALE Accounting and Tax Services Ltd
Suite 152 Pegaxis House
61 Victoria Road
Surbiton
12/
KT6 4JX
8 December 2025

Whitfield Civil Engineering Ltd
Profit and Loss Account
for the year ended 31 March 2025
|  |  |  |  |  | 2025 |  | 2024
£ | £
Turnover | 4,925,811 |  | 3,366,277
Cost of sales | (327,953) |  | (270,722)
Gross profit | 4,597,858 |  | 3,095,555
Administrative expenses | (3,318,819) |  | (2,973,663)
Operating profit | 1,279,039 |  | 121,892
Interest receivable | 50,209 |  | 13,634
Interest payable | (530) |  | (782)
Profit before taxation | 1,328,718 |  | 134,744
Tax on profit | (343,818) |  | -
Profit for the financial year | 984,900 |  | 134,744

Whitfield Civil Engineering Ltd
Registered number: | 06413795
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 4 |  |  | 114,064 |  |  | 133,065
|  |  |  | 114,064 |  |  | 133,065
Current assets
R&D |  |  | - |  |  | 56,444
Debtors | 6 |  | 1,098,859 |  |  | 284,420
Prepayments | 7 |  | 156,636 |  |  | 90,109
Cash at bank and in hand |  |  | 1,533,363 |  |  | 996,160
|  |  | 2,788,858 |  |  | 1,427,133
Creditors: amounts falling due within one year | 8 |  | (1,129,193) |  |  | (429,235)
Net current assets |  |  |  | 1,659,665 |  |  | 997,898
Total assets less current liabilities |  |  |  | 1,773,729 |  |  | 1,130,963
Creditors: amounts falling due after more than one year | 9 |  |  | (15,661) |  |  | (25,779)
Net assets |  |  |  | 1,758,068 |  |  | 1,105,184
Capital and reserves
Called up share capital |  |  |  | 10,000 |  |  | 100
Profit and loss account |  |  |  | 1,748,068 |  |  | 1,105,084
Shareholders' funds |  |  |  | 1,758,068 |  |  | 1,105,184
Number of employees |  |  |  | 33 |  |  | 27
During the year 2023-2024, the company advanced an unsecured loan of £45930 to the director of the company. The loan is interest bearing at 2.25%.
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Asa Whitfield
Director
Approved by the board on 8 December 2025

Whitfield Civil Engineering Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| 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.
| Creditors
| 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
| Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 34 |  | 27
4 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 April 2024 | - |  | 190,646 |  | - |  | 190,646
| Additions | - |  | 21,690 |  | - |  | 21,690
| Surplus on revaluation | - |  | - |  | - |  | -
| Disposals | - |  | - |  | - |  | -
| At 31 March 2025 | - |  | 212,336 |  | - |  | 212,336
| Depreciation
| At 1 April 2024 | - |  | 57,581 |  | - |  | 57,581
| Charge for the year | - |  | 40,691 |  | - |  | 40,691
| Surplus on revaluation | - |  | - |  | - |  | -
| On disposals | - |  | - |  | - |  | -
| At 31 March 2025 | - |  | 98,272 |  | - |  | 98,272
| Net book value
| At 31 March 2025 | - |  | 114,064 |  | - |  | 114,064
| At 31 March 2024 | - |  | 133,065 |  | - |  | 133,065
6 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 1,035,704 |  | 238,490
| Director's loan |  | 46,963 |  | 45,930
| DoWant Loan | 16,192 |  | -
|  |  |  |  |  | 1,098,859 |  | 284,420
7 | Prepayments | 2025 |  | 2024
£ | £
| Prepayments | 156,636 |  | 90,109
|  |  |  |  |  | 156,636 |  | 90,109
8 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | - |  | 320
| Trade creditors | 231,782 |  | 91,182
| Taxation and social security costs | 755,078 |  | 213,532
| Other creditors | 142,333 |  | 124,201
|  |  |  |  |  | 1,129,193 |  | 429,235
9 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 15,661 |  | 25,779
|  |  |  |  |  | 15,661 |  | 25,779
22 | Other information
| Whitfield Civil Engineering Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Platinum House 5th Floor
| St. Mark's Hill
| Surbiton
| KT6 4QD
| Number of employees | 34 |  | 27

Whitfield Civil Engineering Ltd 06413795 false 2024-04-01 2025-03-31 2025-03-31 VT Final Accounts April 2025 0 06413795 2023-04-01 2024-03-31 06413795 core:WithinOneYear 2024-03-31 06413795 core:AfterOneYear 2024-03-31 06413795 core:ShareCapital 2024-03-31 06413795 core:RetainedEarningsAccumulatedLosses 2024-03-31 06413795 2024-04-01 2025-03-31 06413795 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06413795 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06413795 bus:Director1 2024-04-01 2025-03-31 06413795 bus:CompanySecretary1 2024-04-01 2025-03-31 06413795 1 2024-04-01 2025-03-31 06413795 2 2024-04-01 2025-03-31 06413795 core:LandBuildings 2024-04-01 2025-03-31 06413795 core:PlantMachinery 2024-04-01 2025-03-31 06413795 core:Vehicles 2024-04-01 2025-03-31 06413795 countries:England 2024-04-01 2025-03-31 06413795 bus:FRS102 2024-04-01 2025-03-31 06413795 bus:FullAccounts 2024-04-01 2025-03-31 06413795 2025-03-31 06413795 core:WithinOneYear 2025-03-31 06413795 core:AfterOneYear 2025-03-31 06413795 core:ShareCapital 2025-03-31 06413795 core:RetainedEarningsAccumulatedLosses 2025-03-31 06413795 core:LandBuildings 2025-03-31 06413795 core:PlantMachinery 2025-03-31 06413795 core:Vehicles 2025-03-31 06413795 2024-03-31 06413795 core:LandBuildings 2024-03-31 06413795 core:PlantMachinery 2024-03-31 06413795 core:Vehicles 2024-03-31 iso4217:GBP xbrli:pure