West Leeds Civils Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12696509

WEST LEEDS CIVILS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

27 June 2025

WEST LEEDS CIVILS LIMITED

STATEMENT OF FINANCIAL POSITION

27 June 2025

	27 Jun 25		28 Jun 24
Note	£	£	£	£

FIXED ASSETS

Tangible assets	6		1,769,875		1,108,595

CURRENT ASSETS

Stocks		50,000	40,000
Debtors	7	964,818	840,937
Cash at bank and in hand		519,190	243,585
		------------	------------
		1,534,008	1,124,522

CREDITORS: amounts falling due within one year	8	( 969,898)		( 600,990)
		------------		------------
NET CURRENT ASSETS			564,110		523,532
			------------		------------
TOTAL ASSETS LESS CURRENT LIABILITIES			2,333,985		1,632,127

CREDITORS: amounts falling due after more than one year	9		( 602,076)		( 508,256)

PROVISIONS	( 430,859)	–
	------------	------------
NET ASSETS	1,301,050	1,123,871
	------------	------------

CAPITAL AND RESERVES

Called up share capital	1	1
Profit and loss account	1,301,049	1,123,870
	------------	------------
SHAREHOLDERS FUNDS	1,301,050	1,123,871
	------------	------------

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 period ending 27 June 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 period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

WEST LEEDS CIVILS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

27 June 2025

These financial statements were approved by the board of directors and authorised for issue on 25 June 2026 , and are signed on behalf of the board by:

A M Atkins
Director

Company registration number: 12696509

WEST LEEDS CIVILS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 29 JUNE 2024 TO 27 JUNE 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 Unit 4, Brown Avenue, Leeds, LS11 0DS, United Kingdom.

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

Revenue recognition

Turnover comprises revenue recognised by the company in respect of services provided, exclusive of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Income tax

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 Taxation is provided using the liability method on all timing differences that have originated but not reversed at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently state at cost less any accumulated depreciation.

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	-	20% straight line
Fixtures and fittings	-	20% straight line
Motor vehicles	-	20% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

4. EMPLOYEE NUMBERS

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

5. TAX ON PROFIT

Major components of tax expense/(income)

	Period from
	29 Jun 24 to	Year to
	27 Jun 25	28 Jun 24
	£	£

Current tax:

Adjustments in respect of prior periods	–	( 4,820)
Corporation tax refund	–	( 4,811)
	----	-------
Total current tax	–	( 9,631)
	----	-------

Deferred tax:

Origination and reversal of timing differences	430,859	–
	---------	-------
Tax on profit	430,859	( 9,631)
	---------	-------

6. TANGIBLE ASSETS

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 29 June 2024	1,398,367	9,186	177,839	1,585,392
Additions	1,278,510	5,630	127,704	1,411,844
Disposals	( 247,343)	–	–	( 247,343)
	------------	--------	---------	------------
At 27 June 2025	2,429,534	14,816	305,543	2,749,893
	------------	--------	---------	------------
Depreciation
At 29 June 2024	425,753	2,247	48,797	476,797
Charge for the period	485,907	2,965	51,349	540,221
Disposals	( 37,000)	–	–	( 37,000)
	------------	--------	---------	------------
At 27 June 2025	874,660	5,212	100,146	980,018
	------------	--------	---------	------------
Carrying amount
At 27 June 2025	1,554,874	9,604	205,397	1,769,875
	------------	--------	---------	------------
At 28 June 2024	972,614	6,939	129,042	1,108,595
	------------	--------	---------	------------

7. DEBTORS

	27 Jun 25	28 Jun 24
	£	£
Trade debtors	449,949	464,768
Other debtors	514,869	376,169
	---------	---------
	964,818	840,937
	---------	---------

8. CREDITORS: amounts falling due within one year

	27 Jun 25	28 Jun 24
	£	£
Trade creditors	264,579	321,904
Social security and other taxes	7,591	6,267
Amounts due to related companies	247,267	–
Other creditors	450,461	272,819
	---------	---------
	969,898	600,990
	---------	---------

9. CREDITORS: amounts falling due after more than one year

	27 Jun 25	28 Jun 24
	£	£
Other creditors	602,076	508,256
	---------	---------