Registered number
09156236
Warner Carpentry Limited
Unaudited Filleted Accounts
31 July 2025

Warner Carpentry Limited
Report and accounts
Contents
Page
Company information | 1
Directors' report | 2
Chartered Accountants' report | 3
Balance sheet | 4
Notes to the accounts | 5

Warner Carpentry Limited
Company Information
Directors
M W Warner
L R Warner
Accountants
Cochrane & Co Accountants Limited
38 Kings Road
Lee-on-the-Solent
Hampshire
PO13 9NU
Registered office
9 The Meadows
Fareham
PO16 8UN
Registered number
09156236

Warner Carpentry Limited
Registered number: | 09156236
Directors' Report
The directors present their report and accounts for the year ended 31 July 2025.
Principal activities
The company's principal activity during the year continued to be that of the provision of carpentry works and project management.
Directors
The following persons served as directors during the year:
| M W Warner
| L R Warner
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 23 March 2026 and signed on its behalf.
L R Warner
Director

Warner Carpentry Limited
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Warner Carpentry Limited for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Warner Carpentry Limited for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.
Cochrane & Co Accountants Limited
Chartered Accountants
38 Kings Road
Lee-on-the-Solent
Hampshire
PO13 9NU
26 March 2026

Warner Carpentry Limited
Registered number: | 09156236
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 15,852 |  |  | 23,004
Current assets
Debtors | 4 |  | 3,248 |  |  | 8,982
Cash at bank and in hand |  |  | 39,653 |  |  | 46,285
|  |  | 42,901 |  |  | 55,267
Creditors: amounts falling due within one year | 5 |  | (38,875) |  |  | (19,134)
Net current assets |  |  |  | 4,026 |  |  | 36,133
Total assets less current liabilities |  |  |  | 19,878 |  |  | 59,137
Creditors: amounts falling due after more than one year | 6 |  |  | (141) |  |  | (8,631)
Provisions for liabilities |  |  |  | (2,367) |  |  | (4,370)
Net assets |  |  |  | 17,370 |  |  | 46,136
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 17,368 |  |  | 46,134
Shareholders' funds |  |  |  | 17,370 |  |  | 46,136
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M W Warner
Director
Approved by the board on 23 March 2026

Warner Carpentry Limited
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| 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).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Motor vehicles | over 5 years
| Plant and machinery | over 5 years
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 August 2024 | 9,144 |  | 67,145 |  | 76,289
| Additions | 1,555 |  | - |  | 1,555
| At 31 July 2025 | 10,699 |  | 67,145 |  | 77,844
| Depreciation
| At 1 August 2024 | 5,841 |  | 47,444 |  | 53,285
| Charge for the year | 2,140 |  | 6,567 |  | 8,707
| At 31 July 2025 | 7,981 |  | 54,011 |  | 61,992
| Net book value
| At 31 July 2025 | 2,718 |  | 13,134 |  | 15,852
| At 31 July 2024 | 3,303 |  | 19,701 |  | 23,004
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 3,108 |  | 7,896
| Other debtors | 140 |  | 1,086
|  |  |  |  |  | 3,248 |  | 8,982
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 2,994 |  | 3,000
| Obligations under finance lease and hire purchase contracts | 5,736 |  | 5,736
| Trade creditors | 495 |  | 3,670
| Taxation and social security costs | 5,690 |  | 5,083
| Other creditors | 23,960 |  | 1,645
|  |  |  |  |  | 38,875 |  | 19,134
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | - |  | 2,754
| Obligations under finance lease and hire purchase contracts | 141 |  | 5,877
|  |  |  |  |  | 141 |  | 8,631
7 | Controlling party
| The company is controlled jointly by it's directors.
8 | Other information
| Warner Carpentry Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 9 The Meadows
| Fareham
| PO16 8UN

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