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Company Registration No. 8392419 (England and Wales)
WF WAGNER BUILDERS LTD Unaudited accounts for the year ended 31 May 2025
WF WAGNER BUILDERS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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WF WAGNER BUILDERS LTD Company Information for the year ended 31 May 2025
Director
Richard WAGNER
Company Number
8392419 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS LS6 1PY
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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WF WAGNER BUILDERS LTD Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
42,204 
46,894 
Current assets
Inventories
52,931 
20,800 
Debtors
5
- 
82,439 
Cash at bank and in hand
27,522 
67,569 
80,453 
170,808 
Creditors: amounts falling due within one year
6
(31,448)
(126,423)
Net current assets
49,005 
44,385 
Total assets less current liabilities
91,209 
91,279 
Creditors: amounts falling due after more than one year
7
(18,376)
(27,359)
Net assets
72,833 
63,920 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
72,832 
63,919 
Shareholders' funds
72,833 
63,920 
For the year ending 31 May 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 June 2026 and were signed on its behalf by
Richard WAGNER Director Company Registration No. 8392419
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WF WAGNER BUILDERS LTD Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
WF WAGNER BUILDERS LTD is a private company, limited by shares, registered in England and Wales, registration number 8392419. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 May 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2024
51,687 
41,310 
92,997 
At 31 May 2025
51,687 
41,310 
92,997 
Depreciation
At 1 June 2024
32,291 
13,812 
46,103 
Charge for the year
1,940 
2,750 
4,690 
At 31 May 2025
34,231 
16,562 
50,793 
Net book value
At 31 May 2025
17,456 
24,748 
42,204 
At 31 May 2024
19,396 
27,498 
46,894 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
82,439 
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WF WAGNER BUILDERS LTD Notes to the Accounts for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
(34,183)
4,131 
Obligations under finance leases and hire purchase contracts
- 
10,703 
Taxes and social security
3,307 
117 
Loans from directors
56,324 
105,472 
Accruals
6,000 
6,000 
31,448 
126,423 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
18,376 
27,359 
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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