WDF DEMOLITION & EXCAVATION LIMITED


Director	J E Lumb


Registered Address	Whitfield Dairy Farm
	Shaw
	Oldham
	OL2 7UJ


Registered Number	07517555 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,621,872		1,262,209
			1,621,872		1,262,209
Current assets
Debtors	4	2,629,499		2,308,254
Cash at bank and on hand		56,984		47,647
		2,686,483		2,355,901
Creditors amounts falling due within one year	5	(1,482,097)		(1,570,402)
Net current assets (liabilities)			1,204,386		785,499
Total assets less current liabilities			2,826,258		2,047,708
Creditors amounts falling due after one year	6		(673,030)		(289,214)
Net assets			2,153,228		1,758,494
Capital and reserves
Called up share capital			1		1
Profit and loss account			2,153,227		1,758,493
Shareholders' funds			2,153,228		1,758,494

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 financial statements were approved and authorised for issue by the Director on 29 December 2025, and are signed on its behalf by:

J E Lumb
Director
Registered Company No. 07517555

WDF DEMOLITION & EXCAVATION LIMITED

Notes to the Financial Statements
for the year ended 31 March 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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 is recognised on the provision of service obligations where a right to consideration is due.

	Operating leases
	Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	15
	Fixtures and fittings	15
	Vehicles	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		8

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	1,466,037	422,880	2,130	1,891,047
Additions	617,615	40,039	2,363	660,017
Disposals	-	(22,424)	-	(22,424)
At 31 March 25	2,083,652	440,495	4,493	2,528,640
Depreciation and impairment
At 01 April 24	393,584	234,934	320	628,838
Charge for year	243,584	48,655	626	292,865
On disposals	-	(14,935)	-	(14,935)
At 31 March 25	637,168	268,654	946	906,768
Net book value
At 31 March 25	1,446,484	171,841	3,547	1,621,872
At 31 March 24	1,072,453	187,946	1,810	1,262,209

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	998,979	1,296,383
Amounts owed by associates and joint ventures / participating interests	1,454,376	876,228
Other debtors	41,100	81,100
Prepayments and accrued income	135,044	54,543
Total	2,629,499	2,308,254

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	409,879	489,561
Bank borrowings and overdrafts	10,000	10,000
Amounts owed to related parties	360,146	360,146
Taxation and social security	226,780	401,758
Finance lease and HP contracts	233,635	55,450
Other creditors	237,756	237,756
Accrued liabilities and deferred income	3,901	15,731
Total	1,482,097	1,570,402

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,500	12,500
Other creditors	670,530	276,714
Total	673,030	289,214

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	904,165		332,164