IRIS Accounts Production v25.4.12.37 04099394 director 1.4.24 31.3.25 31.3.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04099394 2024-03-31 04099394 2025-03-31 04099394 2024-04-01 2025-03-31 04099394 2023-03-31 04099394 2023-04-01 2024-03-31 04099394 2024-03-31 04099394 ns15:EnglandWales 2024-04-01 2025-03-31 04099394 ns14:PoundSterling 2024-04-01 2025-03-31 04099394 ns10:Director1 2024-04-01 2025-03-31 04099394 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04099394 ns10:SmallEntities 2024-04-01 2025-03-31 04099394 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04099394 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 04099394 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04099394 ns10:FullAccounts 2024-04-01 2025-03-31 04099394 ns5:CurrentFinancialInstruments 2025-03-31 04099394 ns5:CurrentFinancialInstruments 2024-03-31 04099394 ns5:ShareCapital 2025-03-31 04099394 ns5:ShareCapital 2024-03-31 04099394 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 04099394 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 04099394 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 04099394 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 04099394 ns10:RegisteredOffice 2024-04-01 2025-03-31 04099394 ns5:PlantMachinery 2024-04-01 2025-03-31 04099394 ns5:FurnitureFittings 2024-04-01 2025-03-31 04099394 ns5:ComputerEquipment 2024-04-01 2025-03-31 04099394 ns5:PlantMachinery 2024-03-31 04099394 ns5:FurnitureFittings 2024-03-31 04099394 ns5:ComputerEquipment 2024-03-31 04099394 ns5:PlantMachinery 2025-03-31 04099394 ns5:FurnitureFittings 2025-03-31 04099394 ns5:ComputerEquipment 2025-03-31 04099394 ns5:PlantMachinery 2024-03-31 04099394 ns5:FurnitureFittings 2024-03-31 04099394 ns5:ComputerEquipment 2024-03-31 04099394 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 04099394 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 04099394 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31

REGISTERED NUMBER: 04099394 (England and Wales)

W A (BUILDERS) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

W A (BUILDERS) LTD (REGISTERED NUMBER: 04099394)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| Page |

Balance Sheet | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 6

W A (BUILDERS) LTD (REGISTERED NUMBER: 04099394)

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,692 |  | 2,399 |  |

Investment property | 5 | 250,000 |  | 475,000 |  |

251,692 |  | 477,399 |  |

CURRENT ASSETS

Debtors | 6 | 22,277 |  | 264 |  |

Cash at bank | 14,740 |  | 8,970 |  |

37,017 |  | 9,234 |  |

CREDITORS

Amounts falling due within one year | 7 | (93,079 | ) | (92,409 | ) |

NET CURRENT LIABILITIES | (56,062 | ) | (83,175 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 195,630 |  | 394,224 |  |

PROVISIONS FOR LIABILITIES | - |  | (6,052 | ) |

NET ASSETS | 195,630 |  | 388,172 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Fair value reserve | 8 | - |  | 116,014 |  |

Retained earnings | 195,628 |  | 272,156 |  |

195,630 |  | 388,172 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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 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.

W A (BUILDERS) LTD (REGISTERED NUMBER: 04099394)

BALANCE SHEET - continued

31 MARCH 2025

The 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.

The financial statements were approved by the director and authorised for issue on 17 February 2026 and were signed by:

Mr J K Lamb - Director

W A (BUILDERS) LTD (REGISTERED NUMBER: 04099394)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| W A (Builders) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04099394

| Registered office: | Town Wall House

| Balkerne Hill

| Colchester

| Essex

| CO3 3AD

| For the purposes of presentation, the financial statements are rounded to the nearest Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small

| Entities" 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 cost convention as modified by the revaluation of certain assets.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Equipment | - | 20% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Basic financial instruments are recognised at amortised cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

W A (BUILDERS) LTD (REGISTERED NUMBER: 04099394)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Subvention policy

| Where tax losses are surrendered between group companies the company surrendering the loss receives

| compensation from the recipient company in the form of subvention payments. The value of the subvention

| payment is the amount of tax saved by the recipient.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 2,983 |  | 685 |  | 1,098 |  | 4,766 |  |

| DEPRECIATION

| At 1 April 2024 | 913 |  | 685 |  | 769 |  | 2,367 |  |

| Charge for year | 487 |  | - |  | 220 |  | 707 |  |

| At 31 March 2025 | 1,400 |  | 685 |  | 989 |  | 3,074 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,583 |  | - |  | 109 |  | 1,692 |  |

| At 31 March 2024 | 2,070 |  | - |  | 329 |  | 2,399 |  |

W A (BUILDERS) LTD (REGISTERED NUMBER: 04099394)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 475,000 |  |

| Revaluations | (225,000 | ) |

| At 31 March 2025 | 250,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 250,000 |  |

| At 31 March 2024 | 475,000 |  |

| The investment property was valued by the directors on the 31 March 2025. The historic cost of the investment property was £354,359 (2024: £354,359).

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 2,522 |  | - |  |

| Deferred tax asset | 19,506 |  | - |  |

| Prepayments and accrued income | 249 |  | 264 |  |

22,277 |  | 264 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 1,046 |  | 898 |  |

| Amounts due to parent undertakings | 90,277 |  | 88,061 |  |

| Corporation tax | - |  | 586 |  |

| Other tax and social security | - |  | 847 |  |

| Other creditors | - |  | 71 |  |

| Accruals and deferred income | 1,756 |  | 1,946 |  |

93,079 |  | 92,409 |  |

W A (BUILDERS) LTD (REGISTERED NUMBER: 04099394)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 April 2024 | 116,014 |  |

| Revaluation | (121,610 | ) |

| Deferred tax | 5,596 |  |

| At 31 March 2025 | - |  |