Company No: 03017852 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	41,019		24,255
		41,019		24,255
Current assets
Stocks	4	77,416		86,069
Debtors	5	132,526		77,749
Cash at bank and in hand		14,124		13,446
		224,066		177,264
Creditors: amounts falling due within one year	6	( 149,197)		( 125,514)
Net current assets		74,869		51,750
Total assets less current liabilities		115,888		76,005
Creditors: amounts falling due after more than one year	7	( 51,413)		( 62,177)
Net assets		64,475		13,828
Capital and reserves
Called-up share capital		600		600
Profit and loss account		63,875		13,228
Total shareholder's funds		64,475		13,828

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge 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 Profit and Loss Account has not been delivered.

The financial statements of Warrior Building Co Limited (registered number: 03017852) were approved and authorised for issue by the Board of Directors on 19 June 2026. They were signed on its behalf by:

T H Bloor 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

Warrior Building Co 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 43 Bloxworth Road, Parkstone, Poole, BH12 4BL, 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 Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

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 reducing balance basis over its expected useful life, as follows:

Plant and machinery	15 % reducing balance
Vehicles	25 % reducing balance
Office equipment	15 % 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

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.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 October 2024	42,450		49,080		13,554		105,084
Additions	0		35,988		0		35,988
Disposals	0		( 25,990)		0		( 25,990)
At 30 September 2025	42,450		59,078		13,554		115,082
Accumulated depreciation
At 01 October 2024	34,093		35,427		11,309		80,829
Charge for the financial year	1,253		7,584		336		9,173
Disposals	0		( 15,939)		0		( 15,939)
At 30 September 2025	35,346		27,072		11,645		74,063
Net book value
At 30 September 2025	7,104		32,006		1,909		41,019
At 30 September 2024	8,357		13,653		2,245		24,255

4. Stocks

	2025		2024
	£		£
Work in progress	77,416		86,069

5. Debtors

	2025		2024
	£		£
Trade debtors	81,210		54,459
Other debtors	51,316		23,290
	132,526		77,749

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	24,000		5,773
Trade creditors	46,334		70,213
Other taxation and social security	0		2,916
Obligations under finance leases and hire purchase contracts	5,684		444
Other creditors	73,179		46,168
	149,197		125,514

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

	2025		2024
	£		£
Bank loans	13,263		23,027
Amounts owed to Group undertakings	38,150		39,150
	51,413		62,177

There are no amounts included above in respect of which any security has been given by the small entity.

8. Ultimate controlling party

Parent Company:

Bloor Civil Engineering Limited

43 Bloxworth Road, Poole, United Kingdom, BH12 4BL