REGISTERED NUMBER: NI704079 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

W S WILSON CONTRACTS LTD

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

WS Wilson

REGISTERED OFFICE:

8B Drumatee Road

Markethill

Co. Armagh

BT60 1QE

REGISTERED NUMBER:

NI704079 (Northern Ireland)

ACCOUNTANTS:

Henderson & Co

Chartered Certified Accountants

15 Killuney Drive

Armagh

Co. Armagh

BT60 1AY

BANKERS:

Santander UK plc

Sunderland

SR43 4ET

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2025 set out on pages four to ten and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Henderson & Co

Chartered Certified Accountants

15 Killuney Drive

Armagh

Co. Armagh

BT60 1AY

29 July 2026

FIXED ASSETS

Intangible assets

4

4,800

5,400

Tangible assets

5

74,367

61,923

79,167

67,323

CURRENT ASSETS

Debtors

6

6,738

7,872

Cash at bank

143,856

40,713

150,594

48,585

CREDITORS

Amounts falling due within one year

7

180,184

108,344

NET CURRENT LIABILITIES

(29,590

)

(59,759

)

TOTAL ASSETS LESS CURRENT LIABILITIES

49,577

7,564

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

49,575

7,562

SHAREHOLDERS' FUNDS

49,577

7,564

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 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 29 July 2026 and were signed by:

WS Wilson - Director

1.	STATUTORY INFORMATION

W S WILSON CONTRACTS LTD is a private company, limited by shares , registered in Northern Ireland. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

10% on reducing balance

Motor vehicles

-

10% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

6,000

AMORTISATION

At 1 December 2024

600

Amortisation for year

600

At 30 November 2025

1,200

NET BOOK VALUE

At 30 November 2025

4,800

At 30 November 2024

5,400

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 December 2024

44,807

46,500

91,307

Additions

20,707

-

20,707

At 30 November 2025

65,514

46,500

112,014

DEPRECIATION

At 1 December 2024

20,878

8,506

29,384

Charge for year

4,464

3,799

8,263

At 30 November 2025

25,342

12,305

37,647

NET BOOK VALUE

At 30 November 2025

40,172

34,195

74,367

At 30 November 2024

23,929

37,994

61,923

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

1,296

3,120

Tax

5,442

3,938

Prepayments

-

814

6,738

7,872

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

6,178

12,640

Tax

7,194

3,121

Social security and other taxes

94

20

VAT

2,135

1,339

Directors' current accounts

164,583

91,224

180,184

108,344

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

2

Ordinary

1

2

2

9.

RESERVES

Retained

earnings

£

At 1 December 2024

7,562

Profit for the year

42,513

Dividends

(500

)

At 30 November 2025

49,575