Company registration number 06572888 (England and Wales)
SOMERSET STRUCTURAL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
SOMERSET STRUCTURAL LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
SOMERSET STRUCTURAL LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
8,593
8,412
Current assets
Debtors
4
30,408
23,723
Cash at bank and in hand
67,565
78,775
97,973
102,498
Creditors: amounts falling due within one year
5
(19,542)
(21,992)
Net current assets
78,431
80,506
Total assets less current liabilities
87,024
88,918
Provisions for liabilities
(113)
(104)
Net assets
86,911
88,814
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
86,910
88,813
Total equity
86,911
88,814

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 March 2026
Mr W B Buchanan
Director
Company registration number 06572888 (England and Wales)
SOMERSET STRUCTURAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

Somerset Structural Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 18, The Shakespeare Centre, Shakespeare Street, Southport, Merseyside, United Kingdom, PR8 5AB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
not depreciated
Fixtures and fittings
15% reducing balance
Computers
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax has not been discounted.

SOMERSET STRUCTURAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Retirement benefits

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

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 May 2024
8,000
2,078
2,260
12,338
Additions
-
0
-
0
516
516
At 30 April 2025
8,000
2,078
2,776
12,854
Depreciation and impairment
At 1 May 2024
-
0
1,786
2,140
3,926
Depreciation charged in the year
-
0
44
291
335
At 30 April 2025
-
0
1,830
2,431
4,261
Carrying amount
At 30 April 2025
8,000
248
345
8,593
At 30 April 2024
8,000
292
120
8,412
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
20,304
20,928
Other debtors
10,104
2,795
30,408
23,723
SOMERSET STRUCTURAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
8,244
7,828
Other creditors
11,298
14,164
19,542
21,992
6
Directors' transactions

The loan is unsecured, interest free and repayable on demand. All the figures are disclosed on an aggregate basis. The loan was repaid shortly after the year end.

Transactions with the director
Opening balance
Amounts advanced
Closing balance
£
£
£
Mr W B Buchanan
-
7,544
7,544
-
7,544
7,544
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