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W Gent Builders Ltd

Registered Number:07926934

For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements

2

Registered Number :

07926934

As at 31 March 2025

W Gent Builders Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

4,497
5,658
2

Financial assets

23,000
17,000
3
21,497
28,658

Current assets

Trade and other receivables

20,360
24,469
4
5,703

Cash and cash equivalents

18,134
42,603
26,063

Trade and other payables: amounts falling due within one
year

(58,163)
(62,970)
5
(32,100)
(20,367)
Net current liabilities

Total assets less current liabilities

1,130
(3,442)
1,130
Net assets/liabilities
(3,442)

Capital and reserves

Called up share capital

1,000
1,000

Retained earnings

130
(4,442)
1,130
(3,442)
Shareholders' funds

For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

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 director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

Wayne Gent Director

These financial statements were approved and authorised for issue by the Board on 22 October 2025 and were signed by:

The notes form part of these financial statements

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For the year ended 31 March 2025
W Gent Builders Ltd
Notes to the Financial Statements
Statutory Information

W Gent Builders Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration
number 07926934.

Registered address:

22 Thorley Hill
Bishops Stortford
Herts
CM23 3LY

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

25% Reducing balance

25% Reducing balance

Motor vehicles
Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

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4
For the year ended 31 March 2025
W Gent Builders Ltd
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Motor vehicles

Plant and
machinery

£

£

£

Cost or
valuation

At 01 April 2024

21,699
16,544
5,155

At 31 March 2025

5,155
16,544
21,699

Provision for depreciation and impairment

At 01 April 2024

16,041
11,496
4,545
Charge for year
1,161
1,009
152

At 31 March 2025

17,202
12,505
4,697

At 31 March 2025

Net book value

458
4,039
4,497

At 31 March 2024

610
5,048
5,658

3. Investments held as fixed assets

Loans to Group and participating interests

Total

At 01 April 2024

40,000
40,000

Cost

£

£

Disposals/Repayments

(23,000)
(23,000)

At 31 March 2025

17,000
17,000

At 31 March 2025

Net book value

17,000
17,000

At 01 April 2024

40,000
40,000
The unlisted investment relates to property held for long term development.

4. Trade and other receivables

2024
2025

£

£

Trade debtors

9,200
12,000

Amounts owed by directors

15,269
8,360
20,360
24,469
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5
For the year ended 31 March 2025
W Gent Builders Ltd
Notes to the Financial Statements Continued

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

5,458
4,430

Taxation and social security

55,052
49,840

Accruals and deferred income

2,460
2,645

Obligations under HP/Financial leases

-
1,248
62,970
58,163

6. Related party transactions

The company is controlled by the Director Wayne Gent who holds 100% of the voting rights of the company.

7. Directors advances and guarantees

At 01/04/2024

Loaned

At 31/03/2025

£

£

£

Wayne Gent
Director Loan Advance
15,269
8,360
6,909
15,269
8,360
6,909

8. Average number of persons employed

During the year the average number of employees was 2 (2024 : 2)
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