Company No: 09051686 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

M L Kelly

REGISTERED OFFICE	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB
	United Kingdom

COMPANY NUMBER

09051686 (England and Wales)

ACCOUNTANT	S&W Partners (Thames Valley) Limited
	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	8,444		11,259
		8,444		11,259
Current assets
Debtors	4	2,357		5,130
Cash at bank and in hand		47,275		18,614
		49,632		23,744
Creditors: amounts falling due within one year	5	( 33,825)		( 20,629)
Net current assets		15,807		3,115
Total assets less current liabilities		24,251		14,374
Creditors: amounts falling due after more than one year	6	0		( 9,077)
Provision for liabilities		( 856)		( 1,343)
Net assets		23,395		3,954
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		23,295		3,854
Total shareholders' funds		23,395		3,954

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of West Coast Groundworks & R C Frames Limited (registered number: 09051686) were approved and authorised for issue by the Director on 25 May 2026. They were signed on its behalf by:

M L Kelly Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

West Coast Groundworks & R C Frames Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Wycombe End, Beaconsfield, Buckinghamshire, HP9 1NB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of West Coast Groundworks & R C Frames Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for the rendering of services in the normal course of business, and is shown net of discounts and VAT.

Revenue arises from the provision of construction services.
Revenue is recognised proportionally over the performance of the service contract, by reference to the stage of completion of the transaction at the end of the reporting period.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 November 2024	14,922		14,922
At 31 October 2025	14,922		14,922
Accumulated depreciation
At 01 November 2024	3,663		3,663
Charge for the financial year	2,815		2,815
At 31 October 2025	6,478		6,478
Net book value
At 31 October 2025	8,444		8,444
At 31 October 2024	11,259		11,259

4. Debtors

	2025		2024
	£		£
Other debtors	2,357		5,130

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	6,160		10,354
Taxation and social security	21,654		4,276
Obligations under finance leases and hire purchase contracts	2,917		5,000
Other creditors	3,094		999
	33,825		20,629

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		6,160
Obligations under finance leases and hire purchase contracts	0		2,917
	0		9,077

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
70 Ordinary shares of £ 1.00 each	70		70
30 B Ordinary shares of £ 1.00 each	30		30
	100		100