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Company Registration No. 12274898 (England and Wales)
WILLERS & SONS LIMITED Unaudited accounts for the year ended 31 October 2025
WILLERS & SONS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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WILLERS & SONS LIMITED Company Information for the year ended 31 October 2025
Director
Matthew Willers
Company Number
12274898 (England and Wales)
Registered Office
NEWTON HALL TOWN STREET NEWTON CAMBRIDGE CB22 7ZE ENGLAND
Accountants
Coles Accounting (Cambridge) Limited Newton Hall Town Street, Newton Cambridge Cambridgeshire CB22 7ZE
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WILLERS & SONS LIMITED Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
633
4,300
Current assets
Debtors
5
42,310
13,971
Cash at bank and in hand
2,992
4,319
45,302
18,290
Creditors: amounts falling due within one year
6
(33,954)
(18,748)
Net current assets/(liabilities)
11,348
(458)
Total assets less current liabilities
11,981
3,842
Creditors: amounts falling due after more than one year
7
-
(2,916)
Provisions for liabilities
Deferred tax
(119)
(816)
Net assets
11,862
110
Capital and reserves
Called up share capital
1
1
Profit and loss account
11,861
109
Shareholders' funds
11,862
110
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. 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 9 July 2026 and were signed on its behalf by
Matthew Willers Director Company Registration No. 12274898
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WILLERS & SONS LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
WILLERS & SONS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12274898. The registered office is NEWTON HALL TOWN STREET, NEWTON, CAMBRIDGE, CB22 7ZE, ENGLAND.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% straight line
Computer equipment
25% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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 or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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WILLERS & SONS LIMITED Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
1,264
14,423
931
16,618
At 31 October 2025
1,264
14,423
931
16,618
Depreciation
At 1 November 2024
1,264
10,678
376
12,318
Charge for the year
-
3,434
233
3,667
At 31 October 2025
1,264
14,112
609
15,985
Net book value
At 31 October 2025
-
311
322
633
At 31 October 2024
-
3,745
555
4,300
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
42,310
13,971
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
2,915
5,000
VAT
2,316
5,692
Trade creditors
5,846
20,949
Taxes and social security
17,899
8,691
Other creditors
3,978
705
Loans from directors
-
(23,289)
Accruals
1,000
1,000
33,954
18,748
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
2,916
8
Loans to directors
The loan made to the director is unsecured, interest free and repayable on demand. The full value of the loan was repaid after the year end.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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