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Registered number: 15126510
Owen Construction NW Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Clear Accounting Limited
Parc Gwyddoniaeth Menai
Gaerwen
Ynys Mon
LL60 6AG
Owen Construction NW Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Owen Construction NW Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15126510

| 30 September 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 15,139 |  | 16,317
|  |  | 15,139 |  | 16,317
CURRENT ASSETS
Debtors | 5 | 89,724 |  | 9,082 |
Cash at bank and in hand |  | 100 |  | 1,653 |
|  | 89,824 |  | 10,735 |
Creditors: Amounts Falling Due Within One Year | 6 | (103,777 ) |  | (24,827 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (13,953 ) |  | (14,092 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,186 |  | 2,225
NET ASSETS |  |  | 1,186 |  | 2,225
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,086 |  | 2,125
SHAREHOLDERS' FUNDS |  |  | 1,186 |  | 2,225

For the 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.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Liam Owen Director
29th June 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Owen Construction NW Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Owen Construction NW Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15126510 . The registered office is 2 Maes Lletroed, Penysarn, LL69 9YQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 15% Straight Line
Motor Vehicles | 20% Straight Line
Computer Equipment | 15% Straight Line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
Owen Construction NW Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 4,000 | 15,700 | 420 | 20,120
Additions | - | 3,500 | - | 3,500
As at 30 September 2025 | 4,000 | 19,200 | 420 | 23,620
Depreciation
As at 1 October 2024 | 600 | 3,140 | 63 | 3,803
Provided during the period | 600 | 4,015 | 63 | 4,678
As at 30 September 2025 | 1,200 | 7,155 | 126 | 8,481
Net Book Value
As at 30 September 2025 | 2,800 | 12,045 | 294 | 15,139
As at 1 October 2024 | 3,400 | 12,560 | 357 | 16,317

5. Debtors

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 89,724 |  | 9,082

6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,259 |  | 3,591
Bank loans and overdrafts | 5,700 |  | -
Other loans | 4,342 |  | -
Other creditors | - |  | 1,791
Taxation and social security | 91,476 |  | 19,445
| 103,777 |  | 24,827

7. Share Capital

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3
Page 4
Owen Construction NW Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Liam Owen | 9,082 | 124,601 | 66,600 | - | 67,083

The above loan is unsecured, interest has been charged at the official rate and is repayable on demand.
Page 4