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REGISTERED NUMBER: 01189806

Abridged Financial Statements for the Year Ended 30 April 2025

for

WASP JOINERY

& CONSTRUCTION COMPANY LIMITED

WASP JOINERY

& CONSTRUCTION COMPANY LIMITED (REGISTERED NUMBER: 01189806)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Abridged Income Statement | 3 |

Abridged Balance Sheet | 4 |

Notes to the Financial Statements | 6 |

WASP JOINERY

& CONSTRUCTION COMPANY LIMITED

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | I G Pearse

| R J G Pearse

| REGISTERED OFFICE: | Unit A, Actrees Farm

| Heathfield

| Alkington

| Berkeley

| Gloucestershire

| GL13 9PP

| REGISTERED NUMBER: | 01189806

| ACCOUNTANTS: | West Country Accounting Services Limited

| Chartered Accountants

| BS15 1NT

WASP JOINERY

& CONSTRUCTION COMPANY LIMITED (REGISTERED NUMBER: 01189806)

Report of the Directors

for the Year Ended 30 April 2025

The directors present their report with the financial statements of the company for the year ended 30 April 2025.

DIRECTORS

The directors during the year under review were:

I G Pearse

R J G Pearse

The beneficial interests of the directors holding office on 30 April 2025 in the issued share capital of the company were as follows:

| 30.4.25 |  | 1.5.24

Ordinary shares £1.00 shares |

I G Pearse | 67 |  | 67 |  |

R J G Pearse | - |  | - |  |

A Ordinary Shares £1.00 shares |

I G Pearse | - |  | - |  |

R J G Pearse | 10 |  | 10 |  |

B Ordinary Shares £1.00 shares |

I G Pearse | - |  | - |  |

R J G Pearse | - |  | - |  |

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

R J G Pearse - Director

23 July 2025

WASP JOINERY

& CONSTRUCTION COMPANY LIMITED (REGISTERED NUMBER: 01189806)

Abridged Income Statement

for the Year Ended 30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

GROSS PROFIT | 213,897 |  | 211,077 |  |

Administrative expenses | 124,880 |  | 130,252 |  |

OPERATING PROFIT | 4 | 89,017 |  | 80,825 |  |

Income from shares in group undertakings | - |  | 54,000 |  |

Interest receivable and similar income | 1,943 |  | 1,960 |  |

|  | 1,943 |  |  |  | 55,960 |  |

90,960 |  | 136,785 |  |

Interest payable and similar expenses | 406 |  | 658 |  |

PROFIT BEFORE TAXATION | 90,554 |  | 136,127 |  |

Tax on profit | 5 | 22,177 |  | 21,544 |  |

PROFIT FOR THE FINANCIAL YEAR | 68,377 |  | 114,583 |  |

WASP JOINERY

& CONSTRUCTION COMPANY LIMITED (REGISTERED NUMBER: 01189806)

Abridged Balance Sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 7 | 64,181 |  | 67,984 |  |

Investments | 8 | 223,000 |  | 223,000 |  |

287,181 |  | 290,984 |  |

CURRENT ASSETS

Stocks | 11,818 |  | 11,369 |  |

Debtors | 76,101 |  | 67,407 |  |

Cash at bank and in hand | 139,568 |  | 146,090 |  |

227,487 |  | 224,866 |  |

CREDITORS

Amounts falling due within one year | 107,676 |  | 82,806 |  |

NET CURRENT ASSETS | 119,811 |  | 142,060 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 406,992 |  | 433,044 |  |

CREDITORS

Amounts falling due after more than one year | (10,833 | ) | (20,833 | ) |

PROVISIONS FOR LIABILITIES | (15,945 | ) | (16,874 | ) |

NET ASSETS | 380,214 |  | 395,337 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 120 |  | 120 |  |

Retained earnings | 10 | 380,094 |  | 395,217 |  |

SHAREHOLDERS' FUNDS | 380,214 |  | 395,337 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

WASP JOINERY

& CONSTRUCTION COMPANY LIMITED (REGISTERED NUMBER: 01189806)

Abridged Balance Sheet - continued

30 April 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2025 and were signed on its behalf by:

R J G Pearse - Director

I G Pearse - Director

WASP JOINERY

& CONSTRUCTION COMPANY LIMITED (REGISTERED NUMBER: 01189806)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| WASP JOINERY & CONSTRUCTION COMPANY LIMITED is a private company, limited by shares , registered in Not specified/Other. 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 the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 10 (2024 - 10 ) .

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 4,967 |  | 5,902 |  |

WASP JOINERY

& CONSTRUCTION COMPANY LIMITED (REGISTERED NUMBER: 01189806)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

5. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 23,106 |  | 11,608 |  |

| Deferred tax | (929 | ) | 9,936 |  |

| Tax on profit | 22,177 |  | 21,544 |  |

| UK corporation tax was charged at 25%) in 2024.

6. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares shares of £1.00 each

| Final | 30,000 |  | 15,000 |  |

| A Ordinary Shares shares of £1.00 each

| Final | 36,000 |  | 32,000 |  |

| B Ordinary Shares shares of £1.00 each

| Final | 17,500 |  | 14,000 |  |

83,500 |  | 61,000 |  |

7. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2024 | 152,850 |  |

| Additions | 1,164 |  |

| At 30 April 2025 | 154,014 |  |

| DEPRECIATION

| At 1 May 2024 | 84,866 |  |

| Charge for year | 4,967 |  |

| At 30 April 2025 | 89,833 |  |

| NET BOOK VALUE

| At 30 April 2025 | 64,181 |  |

| At 30 April 2024 | 67,984 |  |

WASP JOINERY

& CONSTRUCTION COMPANY LIMITED (REGISTERED NUMBER: 01189806)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

8. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 223,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 223,000 |  |

| At 30 April 2024 | 223,000 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary shares | £1.00 | 100 |  | 100 |  |

| 10 | A Ordinary Shares | £1.00 | 10 |  | 10 |  |

| 10 | B Ordinary Shares | £1.00 | 10 |  | 10 |  |

120 |  | 120 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 May 2024 | 395,217 |  |

| Profit for the year | 68,377 |  |

| Dividends | (83,500 | ) |

| At 30 April 2025 | 380,094 |  |