S Williams and Son Contracting Ltd 31/10/2025 iXBRL

Company registration number: 13662938

S WILLIAMS AND SON CONTRACTING LTD

UNAUDITED FILLETED FINANCIAL STATEMENTS

31 October 2025

S WILLIAMS AND SON CONTRACTING LTD

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

S WILLIAMS AND SON CONTRACTING LTD

DIRECTORS AND OTHER INFORMATION


	Director	Mr S Williams


	Company number	13662938


	Registered office	Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB


	Business address	2 Northwood
		Shrewsbury
		Shropshire
		SY4 5NN


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

S WILLIAMS AND SON CONTRACTING LTD

CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF S WILLIAMS AND SON CONTRACTING LTD

YEAR ENDED 31ST OCTOBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of S Williams and Son Contracting Ltd for the year ended 31 October 2025 which comprise the statement of financial position, statement of changes in equity and 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of S Williams and Son Contracting Ltd, as a body, in accordance with the terms of our engagement letter dated 8 October 2021. Our work has been undertaken solely to prepare for your approval the financial statements of S Williams and Son Contracting Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S Williams and Son Contracting Ltd and its director as a body for our work or for this report.

It is your duty to ensure that S Williams and Son Contracting Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of S Williams and Son Contracting Ltd. You consider that S Williams and Son Contracting Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of S Williams and Son Contracting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

20 March 2026

S WILLIAMS AND SON CONTRACTING LTD

STATEMENT OF FINANCIAL POSITION

31ST OCTOBER 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	112,800		28,267
		_______		_______
			112,800		28,267

Current assets
Stock and Work-in-Progress		3,000		3,000
Debtors	6	53,861		21,540
Cash at bank and in hand		25,161		24,975
		_______		_______
		82,022		49,515
Creditors: amounts falling due
within one year	7	( 63,405)		( 22,287)
		_______		_______
Net current assets			18,617		27,228
			_______		_______
Total assets less current liabilities			131,417		55,495

Creditors: amounts falling due
after more than one year	8		( 16,140)		-

Provisions for liabilities			( 21,432)		( 3,423)

			_______		_______
Net assets			93,845		52,072
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			93,844		52,071
			_______		_______
Shareholder funds			93,845		52,072
			_______		_______

For the 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 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 their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 13 April 2026 , and are signed on behalf of the board by:

Mr S Williams

Director

Company registration number: 13662938

S WILLIAMS AND SON CONTRACTING LTD

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 31ST OCTOBER 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 November 2023	1	12,427	12,428

Profit for the year		47,644	47,644
	_______	_______	_______
Total comprehensive income for the year	-	47,644	47,644

Dividends paid and payable		( 8,000)	( 8,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 8,000)	( 8,000)

	_______	_______	_______
At 31 October 2024 and 1 November 2024	1	52,071	52,072

Profit for the year		51,773	51,773
	_______	_______	_______
Total comprehensive income for the year	-	51,773	51,773

Dividends paid and payable		( 10,000)	( 10,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 10,000)	( 10,000)

	_______	_______	_______
At 31 October 2025	1	93,844	93,845
	_______	_______	_______

S WILLIAMS AND SON CONTRACTING LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31ST OCTOBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Countrywide House, Knights Way, Shrewsbury, Shropshire, SY1 3AB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, over the useful economic life of that asset as follows:


Plant and machinery	-	15 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks and Work-in-Progress

Stock and Work-in-Progress is measured at the lower of cost and estimated selling price less costs to complete and sell.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 1 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 November 2024	16,335	575	12,500	29,410
Additions	123,143	524	-	123,667
Disposals	( 27,750)	-	-	( 27,750)
	_______	_______	_______	_______
At 31 October 2025	111,728	1,099	12,500	125,327
	_______	_______	_______	_______
Depreciation
At 1 November 2024	1,023	121	-	1,144
Charge for the year	8,124	134	3,125	11,383
	_______	_______	_______	_______
At 31 October 2025	9,147	255	3,125	12,527
	_______	_______	_______	_______
Carrying amount
At 31 October 2025	102,581	844	9,375	112,800
	_______	_______	_______	_______
At 31 October 2024	15,312	454	12,500	28,266
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	47,976	21,540
Other debtors	5,885	-
	_______	_______
	53,861	21,540
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	16,179	-
Trade creditors	33,930	7,965
Corporation tax	4,158	8,316
Social security and other taxes	3,866	4,205
Other creditors	5,272	1,801
	_______	_______
	63,405	22,287
	_______	_______

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

	2025	2024
	£	£
Other creditors	16,140	-
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr S Williams	( 667)	( 2,071)	-	( 2,738)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr S Williams	( 1,634)	-	967	( 667)
		_______	_______	_______	_______