Woodcroft Construction Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4934603

Woodcroft Construction Limited

Filleted Unaudited Financial Statements

31 October 2025

Woodcroft Construction Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		–	7,072

Current assets

Stocks		–	27
Debtors	7	11,813	3,368
Cash at bank and in hand		6,176	843
		--------	-------
		17,989	4,238

Creditors: amounts falling due within one year	8	16,298		22,404
		--------		--------
Net current assets/(liabilities)			1,691	( 18,166)
			-------	--------
Total assets less current liabilities			1,691	( 11,094)
			-------	--------
Net assets/(liabilities)			1,691	( 11,094)
			-------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,591	( 11,194)
	-------	--------
Shareholders funds/(deficit)	1,691	( 11,094)
	-------	--------

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 income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Woodcroft Construction Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 24 March 2026 , and are signed on behalf of the board by:

I Hoskins Esq	Mrs D Hoskins
Director	Director

Company registration number: 4934603

Woodcroft Construction Limited

Notes to the Financial Statements

Year ended 31 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 TML House, 1a The Anchorage, Gosport, Hampshire, PO12 1LY.

2. Statement of compliance

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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 subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

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

Plant and Machinery	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

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

5. Tax on profit/(loss)

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	3,046	–
	-------	----
Tax on profit/(loss)	3,046	–
	-------	----

6. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 November 2024	6,335	14,100	8,503	28,938
Additions	–	–	660	660
Disposals	( 6,335)	( 14,100)	( 9,163)	( 29,598)
	-------	--------	-------	--------
At 31 October 2025	–	–	–	–
	-------	--------	-------	--------
Depreciation
At 1 November 2024	5,823	9,639	6,404	21,866
Disposals	( 5,823)	( 9,639)	( 6,404)	( 21,866)
	-------	--------	-------	--------
At 31 October 2025	–	–	–	–
	-------	--------	-------	--------
Carrying amount
At 31 October 2025	–	–	–	–
	-------	--------	-------	--------
At 31 October 2024	512	4,461	2,099	7,072
	-------	--------	-------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	7,382	–
Other debtors	4,431	3,368
	--------	-------
	11,813	3,368
	--------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	3,046	774
Other creditors	13,252	21,630
	--------	--------
	16,298	22,404
	--------	--------

9. Directors' advances, credits and guarantees

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

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
I Hoskins Esq	( 10,362)	4,189	( 6,173)
Mrs D Hoskins	( 10,363)	4,189	( 6,174)
	--------	-------	--------
	( 20,725)	8,378	( 12,347)
	--------	-------	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
I Hoskins Esq	( 9,914)	( 448)	( 10,362)
Mrs D Hoskins	( 9,914)	( 449)	( 10,363)
	--------	----	--------
	( 19,828)	( 897)	( 20,725)
	--------	----	--------