Wilson Quality Homes Limited 31/12/2025 iXBRL

Company registration number: 13277935

Wilson Quality Homes Limited

Unaudited filleted abridged financial statements

for the year ended

31 December 2025

Wilson Quality Homes Limited

Contents

Directors and other information

Abridged statement of financial position

Notes to the financial statements

Wilson Quality Homes Limited

Directors and other information


	Directors	Mr R Wilson
		Mrs C H Wilson


	Company number	13277935


	Registered office	Office 8 The Barns
		Caddsdown Industrial Park
		Bideford
		Devon
		EX39 3BT


	Business address	Buckland House
		Buckland Brewer
		Bideford
		Devon
		EX39 5LW


	Accountants	Giffords LLP
		Office 8 The Barns
		Caddsdown Industrial Park
		Bideford
		Devon
		EX39 3BT

Wilson Quality Homes Limited

Abridged statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Current assets
Stocks		775,640		591,882
Debtors		7,900		9,888
Cash at bank and in hand		261,846		249,006
		________		________
		1,045,386		850,776
Creditors: amounts falling due
within one year		( 482,776)		( 464,052)
		________		________
Net current assets			562,610		386,724
			________		________
Total assets less current liabilities			562,610		386,724

			________		________
Net assets			562,610		386,724
			________		________

Capital and reserves
Called up share capital			100		100
Profit and loss account			562,510		386,624
			________		________
Shareholders funds			562,610		386,724
			________		________

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.

All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 18 June 2026 , and are signed on behalf of the board by:

Mr R Wilson Mrs C H Wilson

Director Director

Company registration number: 13277935

Wilson Quality Homes Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Office 8 The Barns, Caddsdown Industrial Park, Bideford, Devon, EX39 3BT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.

Transition to FRS 102

The entity transitioned from previous UK GAAP to FRS 102 as at 1 January 2024. Details of how FRS 102 has affected the reported financial position and financial performance is given in note .

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

4. Employee numbers

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