Werneth Construction Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09727271

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		30,000		30,000
Tangible Assets	5		923,926		792,600

			953,926		822,600
CURRENT ASSETS
Cash at bank and in hand		4,167		25,339

		4,167		25,339
Creditors: Amounts Falling Due Within One Year	6	(64,271 )		(47,127 )

NET CURRENT ASSETS (LIABILITIES)			(60,104 )		(21,788 )

TOTAL ASSETS LESS CURRENT LIABILITIES			893,822		800,812

Creditors: Amounts Falling Due After More Than One Year	7		(913,638 )		(820,422 )

NET LIABILITIES			(19,816 )		(19,610 )

CAPITAL AND RESERVES
Called up share capital	8		4		4
Profit and Loss Account			(19,820 )		(19,614 )

SHAREHOLDERS' FUNDS			(19,816)		(19,610)

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Werneth Construction Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Taylor

Director

21/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Werneth Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09727271 . The registered office is 6 Quarry Rise, Romiley, Stockport, SK6 4DD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No Depreciation
Plant & Machinery	3 Year Straight line

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Werneth Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	30,000

As at 31 August 2025	30,000

Net Book Value
As at 31 August 2025	30,000

As at 1 September 2024	30,000

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 September 2024	792,600	11,500	804,100
Additions	131,326	-	131,326

As at 31 August 2025	923,926	11,500	935,426

Depreciation
As at 1 September 2024	-	11,500	11,500

As at 31 August 2025	-	11,500	11,500

...CONTINUED

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Werneth Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025	923,926	-	923,926

As at 1 September 2024	792,600	-	792,600

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Goodwill	30,000	30,000
Loan Interest	33,671	16,527
Accruals and deferred income	600	600

	64,271	47,127

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	28,068	33,072
MRS A WALMSLEY	100,000	100,000
MS L WALMSLEY	115,280	90,000
MRS K SMITH	20,000	20,000
MR L SMITH	20,000	20,000
Andrew Taylor	291,380	255,000
TMCS	76,280	70,000
Zack Taylor	60,000	60,000
Adam Taylor	20,000	20,000
N Taylor	20,000	20,000
J Sturman	150,280	110,000
Ms C Smith	2,350	22,350
ME Taylor	10,000	-

	913,638	820,422

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

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