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Registered Number: 08517094
England and Wales
WARREN CONTRACTING SERVICES (NW) LTD
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Warren Contracting Services (NW) Ltd Contents Page For the year ended 31 May 2025
Company information | 1
Accountants' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Warren Contracting Services (NW) Ltd Company Information For the year ended 31 May 2025
Directors | Warren Skelly Jo Ann Skelly Adam Skelly
Registered Number | 08517094
Registered Office | Unit 1 Borrowdale Business Park White Lund Industrial Estate Morecambe Lancashire LA3 3BS
Accountants | Kazbor Services Limited 102 Fairhope Avenue Bare Morecambe Lancashire LA4 6LA
Secretary | Sharon Spolding
Bankers | HSBC 35 Market Street Lancaster Lancashire LA1 1JQ
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Warren Contracting Services (NW) Ltd Accountants' Report For the year ended 31 May 2025
As described in the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2025 and you consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. .................................................... Kazbor Services Limited 102 Fairhope Avenue Bare Morecambe Lancashire LA4 6LA 05 January 2026 2

Registered Number: 08517094 Warren Contracting Services (NW) Ltd Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 104,696 |  | 105,121
|  | 104,696 |  | 105,121
Current assets |  |  |
Stocks and work in progress | 5 | 32,425 |  | 4,700
Debtors: amounts falling due within one year | 6 | 606,948 |  | 552,735
Cash at bank and in hand |  | 167,914 |  | 185,487
|  | 807,287 |  | 742,922
Creditors: amount falling due within one year | 7 | (771,205) |  | (723,587)
Net current assets |  | 36,082 |  | 19,335
Total assets less current liabilities |  | 140,778 |  | 124,456
Creditors: amount falling due after more than one year | 8 | (67,915) |  | (86,003)
Provisions for liabilities | 9 | (31,604) |  | (31,344)
Net assets |  | 41,259 |  | 7,109
Capital and reserves |  |  |
Called up share capital | 10 | 102 |  | 102
Profit and loss account |  | 41,157 |  | 7,007
Shareholders' funds |  | 41,259 |  | 7,109
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 05 January 2026 and were signed on its behalf by:
------------------------------- Warren Skelly Director
3

Warren Contracting Services (NW) Ltd Notes to the Financial Statements For the year ended 31 May 2025
General Information Warren Contracting Services (NW) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08517094, registration address Unit 1 Borrowdale Business Park, White Lund Industrial Estate, Morecambe, Lancashire, LA3 3BS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Going concern basis The directors have the opinion that COVID-19 no longer impacts on the company's trading or financial position. The directors also consider that they have good control of managing the business risks of the company and therefore they continue to prepare the financial statements using the going concern basis. Turnover Turnover comprises of the invoiced value of goods and services provided by the company, net of VAT and discounts. Turnover is recognised in the financial statements following the completion of services provided or goods supplied at which point an invoice is issued. Invoices are issued on a monthly basis for the work done and goods supplied during the month. A provision is made at the accounting date for any work done that has not been invoiced which is based on the sale value of the amount of work done. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight-line basis. Staff costs The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Taxation The tax position for the current period is based on the taxable profit or loss. The taxable profit or loss may differ from the profit or loss reported in the financial statements because adjustments are made for items that are treated differently for tax purposes compared to their treatment for accounting purposes. The tax liability is based on current tax law and rates. Deferred taxation Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation compared to their treatment for accounting purposes. The deferred tax balance has not been discounted. Dividends Dividends that are deemed to have been approved and paid during the period are included in these financial statements. Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets 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:
Leasehold Property | 3 years Straight Line
Motor Vehicles | 4 years Straight Line
Fixtures and Fittings | 4 years Straight Line
Computer Equipment | 3 years Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks & work in progress Stocks are valued at the lower of cost and net realisable value after making allowances for obsolete and slow-moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work in progress is valued at the selling price of any work done but not invoiced at the accounting date. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Basic financial instruments included within these financial statements which includes current assets and liabilities are valued at the transaction price ruling at the date of the transaction. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees The average number of persons given below includes directors: Average number of employees during the year was 30 (2024 : 31).
3. | Financial Commitments, Guarantees and Contingencies The company is committed to making aggregate lease hire payments of £57,486 (2024; £65,114) for non-cancellable agreements that were in place at the year ended 31 May 2025.
4. | Tangible fixed assets
Cost or valuation | Leasehold Property |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 June 2024 | 18,436 |  | 205,933 |  | 5,728 |  | 2,581 |  | 232,678
Additions | - |  | 38,633 |  | - |  | - |  | 38,633
Disposals | - |  | (10,104) |  | - |  | - |  | (10,104)
At 31 May 2025 | 18,436 |  | 234,462 |  | 5,728 |  | 2,581 |  | 261,207
Depreciation
At 01 June 2024 | 18,436 |  | 100,812 |  | 5,728 |  | 2,581 |  | 127,557
Charge for year | - |  | 32,995 |  | - |  | - |  | 32,995
On disposals | - |  | (4,041) |  | - |  | - |  | (4,041)
At 31 May 2025 | 18,436 |  | 129,766 |  | 5,728 |  | 2,581 |  | 156,511
Net book values
Closing balance as at 31 May 2025 | - |  | 104,696 |  | - |  | - |  | 104,696
Opening balance as at 01 June 2024 | - |  | 105,121 |  | - |  | - |  | 105,121
5. | Stocks and work in progress
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in Progress | 31,425 |  | 3,700
Stocks | 1,000 |  | 1,000
| 32,425 |  | 4,700
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 490,917 |  | 413,933
Other Debtors | 116,031 |  | 138,802
| 606,948 |  | 552,735
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 409,623 |  | 419,248
Bank Loans & Overdrafts | 40,000 |  | 40,000
Taxation and Social Security | 67,772 |  | 61,559
Obligations under HP/Financial Leases | 14,465 |  | 23,289
Other Creditors | 239,345 |  | 179,491
| 771,205 |  | 723,587
Obligations under HP contracts are secured on the assets to which the HP is attributable to. The bank loan is secured under the Corona Virus Business Interruption Scheme.
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | - |  | 40,000
Obligations under HP/Financial Leases | 67,915 |  | 46,003
| 67,915 |  | 86,003
Obligations under HP contracts are secured on the assets to which the HP is attributable to. The bank loan is secured under the Corona Virus Business Interruption Scheme.
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax b/f | 14,444 |  | 15,353
Deferred Tax Charged to Profit & Loss | 2,750 |  | (909)
Other provisions | 14,410 |  | 16,900
| 31,604 |  | 31,344
Other provisions The company has an obligation to carry out repair work for a predetermined period following the completion of any work. The cost of this work must be absorbed by the company and therefore a provision is made in the financial statements for the cost of specific work that may be required under this obligation. These are included as other provisions in the financial statements.
10. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ord shares of £1.00 each | 100 |  | 100
2 Letter shares of £1.00 each | 2 |  | 2
| 102 |  | 102
11. | Director’s loan
| Advances - W and J Skelly The directors, W Skelly and J Skelly, were given an advance of £25,000 each in September 2024 via their director's loan accounts creating loan account balances of £23,000 and £22,000 respectively. At the end of each month interest was charged by the company on the loan account balance using the HMRC average beneficial loan interest rate for which the income is included as other income in the financial statements. There were no terms or conditions to the advances but these were being repaid from excess income until March 2025 when the loans were repaid in full.
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