REGISTERED NUMBER: 13678214 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

WHOLE CONSTRUCTION SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Brady

REGISTERED OFFICE:

54 St James Street

Liverpool

Merseyside

L1 0AB

REGISTERED NUMBER:

13678214 (England and Wales)

ACCOUNTANTS:

Coburn McKenna - Chartered Accountants

81-83a Allerton Road

Liverpool

Merseyside

L18 2DA

FIXED ASSETS

Tangible assets

4

62,517

73,903

CURRENT ASSETS

Debtors

5

80,371

244,482

Cash at bank and in hand

418,187

278,639

498,558

523,121

CREDITORS

Amounts falling due within one year

6

442,606

450,987

NET CURRENT ASSETS

55,952

72,134

TOTAL ASSETS LESS CURRENT LIABILITIES

118,469

146,037

CREDITORS

Amounts falling due after more than one year

7

(31,517

)

(46,874

)

PROVISIONS FOR LIABILITIES

-

(1,400

)

NET ASSETS

86,952

97,763

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

86,951

97,762

86,952

97,763

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 4 June 2026 and were signed by:

J Brady - Director

1.	STATUTORY INFORMATION

Whole Construction Services 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.

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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

straight line over 3 years

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

2,628

72,664

2,796

78,088

Additions

-

4,000

-

4,000

At 31 October 2025

2,628

76,664

2,796

82,088

DEPRECIATION

At 1 November 2024

1,263

2,422

500

4,185

Charge for year

273

14,182

931

15,386

At 31 October 2025

1,536

16,604

1,431

19,571

NET BOOK VALUE

At 31 October 2025

1,092

60,060

1,365

62,517

At 31 October 2024

1,365

70,242

2,296

73,903

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

Motor

vehicles

£

COST

At 1 November 2024

72,664

Additions

4,000

At 31 October 2025

76,664

DEPRECIATION

At 1 November 2024

2,422

Charge for year

14,182

At 31 October 2025

16,604

NET BOOK VALUE

At 31 October 2025

60,060

At 31 October 2024

70,242

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

16,002

2,205

Other debtors

64,369

242,277

80,371

244,482

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

14,262

12,022

Trade creditors

242,650

173,007

Taxation and social security

120,232

109,593

Other creditors

65,462

156,365

442,606

450,987

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

31,517

46,874

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

45,779

-

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the reporting date an advance of £44,132 was due from the director (2024: £52,687). During the year total repayments were £90,000. Advances were subject to interest at 2.25% per annum and have been repaid since the reporting date.