Winsley-White Building Contractors & Dev - Accounts to registrar (filleted)

REGISTERED NUMBER: 02425946 (England and Wales)

Winsley-White Building Contractors &

Developers Ltd.

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Winsley

M Winsley

SECRETARY:

R Winsley

REGISTERED OFFICE:

3 Northside

Wells Road

Chilcompton

Radstock

BA3 4ET

REGISTERED NUMBER:

02425946 (England and Wales)

ACCOUNTANTS:

Webb & Co Ltd

Accountants and Business Advisers

One New Street

Wells

Somerset

BA5 2LA

FIXED ASSETS

Tangible assets

4

141,454

181,032

CURRENT ASSETS

Stocks

459,000

4,000

Debtors

5

2,127,417

1,117,608

Cash at bank

295,657

1,085,156

2,882,074

2,206,764

CREDITORS

Amounts falling due within one year

6

1,342,632

1,027,279

NET CURRENT ASSETS

1,539,442

1,179,485

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,680,896

1,360,517

PROVISIONS FOR LIABILITIES

35,364

45,258

NET ASSETS

1,645,532

1,315,259

CAPITAL AND RESERVES

Called up share capital

7

100

Capital redemption reserve

100

Retained earnings

1,645,332

1,315,059

1,645,532

1,315,259

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2026 and were signed on its behalf by:

S Winsley - Director

1.	STATUTORY INFORMATION

Winsley-White Building Contractors & Developers Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from building construction and development is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to work undertaken to date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Construction contracts

When the outcome of a construction contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

straight line over 3 years and 25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 April 2025

253,976

183,260

437,236

Additions

8,575

-

8,575

Disposals

-

(1,875

)

(1,875

)

At 31 March 2026

262,551

181,385

443,936

DEPRECIATION

At 1 April 2025

151,576

104,628

256,204

Charge for year

28,353

19,659

48,012

Eliminated on disposal

-

(1,734

)

(1,734

)

At 31 March 2026

179,929

122,553

302,482

NET BOOK VALUE

At 31 March 2026

82,622

58,832

141,454

At 31 March 2025

102,400

78,632

181,032

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

743,341

691,646

Amounts owed by group undertakings

1,263,570

319,179

Other debtors

120,506

106,783

2,127,417

1,117,608

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

706,455

516,213

Taxation and social security

247,687

188,130

Other creditors

388,490

322,936

1,342,632

1,027,279

7.	CALLED UP SHARE CAPITAL

Allotted,

allotted and fully paid :

Number:

Class:

Nominal

2026

2025

Value

£ p

188

Ordinary

£0.10

18.80

350

Ordinary A

£0.10

35.00

350

Ordinary B

£0.10

35.00

50

Ordinary C

£0.10

5.00

50

Ordinary D

£0.10

5.00

6

Ordinary E

£0.10

0.60

6

Ordinary F

£0.10

0.60

100.00