L W Construction Solutions Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13742101 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

L W CONSTRUCTION SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Wye

Mrs M Wye

REGISTERED OFFICE:

28 Main Road

Friday Bridge

Wisbech

Cambridgeshire

PE14 0HJ

REGISTERED NUMBER:

13742101 (England and Wales)

ACCOUNTANTS:

Wheelers

Chartered Accountants & Tax Consultants

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

FIXED ASSETS

Tangible assets

4

89,820

71,385

CURRENT ASSETS

Debtors

5

8,829

8,808

Cash at bank

160,202

91,651

169,031

100,459

CREDITORS

Amounts falling due within one year

6

91,307

25,893

NET CURRENT ASSETS

77,724

74,566

TOTAL ASSETS LESS CURRENT
LIABILITIES

167,544

145,951

CREDITORS

Amounts falling due after more than one year

7

(22,002

)

(25,512

)

PROVISIONS FOR LIABILITIES

(17,060

)

(13,563

)

NET ASSETS

128,482

106,876

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

128,480

106,874

128,482

106,876

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

L Wye - Director

1.	STATUTORY INFORMATION

L W Construction Solutions Limited 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, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% reducing balance

Motor vehicles

-

20% reducing balance

Computer equipment

-

25% on reducing balance

Taxation

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 December 2024

26,934

66,369

732

94,035

Additions

31,559

5,500

-

37,059

Disposals

-

(3,995

)

-

(3,995

)

At 30 November 2025

58,493

67,874

732

127,099

DEPRECIATION

At 1 December 2024

12,983

9,267

400

22,650

Charge for year

3,925

11,767

83

15,775

Eliminated on disposal

-

(1,146

)

-

(1,146

)

At 30 November 2025

16,908

19,888

483

37,279

NET BOOK VALUE

At 30 November 2025

41,585

47,986

249

89,820

At 30 November 2024

13,951

57,102

332

71,385

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 December 2024

-

42,874

Additions

29,900

-

29,900

At 30 November 2025

29,900

42,874

72,774

DEPRECIATION

At 1 December 2024

-

2,144

Charge for year

997

8,146

9,143

At 30 November 2025

997

10,290

11,287

NET BOOK VALUE

At 30 November 2025

28,903

32,584

61,487

At 30 November 2024

-

40,730

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

as restated

£

Trade debtors

2,000

8,808

Other debtors

6,829

-

8,829

8,808

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

as restated

£

Hire purchase contracts

26,433

12,495

Trade creditors

4,540

6,974

Taxation and social security

20,485

5,807

Other creditors

39,849

617

91,307

25,893

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

as restated

£

Hire purchase contracts

22,002

25,512

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

as restated

£

L Wye and Mrs M Wye

Balance outstanding at start of year

-

Amounts advanced

13,562

-

Amounts repaid

(9,145

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

4,417

-