REGISTERED NUMBER: 07813849 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

W B Surveyors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Benbow

REGISTERED OFFICE:

3 Sandy Lane

RhosNeigr

Anglesey

LL64 5QF

REGISTERED NUMBER:

07813849 (England and Wales)

ACCOUNTANTS:

Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

FIXED ASSETS

Tangible assets

4

13,077

16,154

CURRENT ASSETS

Debtors

5

249,796

248,252

Cash at bank

6,106

36,362

255,902

284,614

CREDITORS

Amounts falling due within one year

6

39,910

65,276

NET CURRENT ASSETS

215,992

219,338

TOTAL ASSETS LESS CURRENT LIABILITIES

229,069

235,492

CREDITORS

Amounts falling due after more than one year

7

16,262

25,588

NET ASSETS

212,807

209,904

CAPITAL AND RESERVES

Called up share capital

8

3

3

Retained earnings

9

212,804

209,901

SHAREHOLDERS' FUNDS

212,807

209,904

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

M Benbow - Director

1.	STATUTORY INFORMATION

W B Surveyors 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.

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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

12,432

40,998

5,327

58,757

Additions

-

-

350

350

At 31 October 2025

12,432

40,998

5,677

59,107

DEPRECIATION

At 1 November 2024

5,444

33,701

3,458

42,603

Charge for year

1,048

1,824

555

3,427

At 31 October 2025

6,492

35,525

4,013

46,030

NET BOOK VALUE

At 31 October 2025

5,940

5,473

1,664

13,077

At 31 October 2024

6,988

7,297

1,869

16,154

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

249,000

248,000

VAT

441

-

Prepayments

355

252

249,796

248,252

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

577

150

Tax

1,403

14,836

Social security and other taxes

98

-

VAT

-

5,994

Directors' current accounts

36,847

43,251

Accrued expenses

985

1,045

39,910

65,276

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Other loans - 1-2 years

16,262

25,588

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

1

Ordinary

£1

1

1

2

Ordinary A Shares

£1

2

2

3

3

9.

RESERVES

Retained

earnings

£

At 1 November 2024

209,901

Profit for the year

2,903

At 31 October 2025

212,804