REGISTERED NUMBER: 08810260 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

Willerfoss Homes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M C Saunders

Mrs A J Crowther

Miss K Allen

REGISTERED OFFICE:

Alvenga

Godmans Lane

Kirk Ella

Hull

HU10 7NY

REGISTERED NUMBER:

08810260 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

791,628

799,128

791,628

799,128

CURRENT ASSETS

Debtors

6

85,429

78,394

Cash at bank and in hand

71,875

53,217

157,304

131,611

CREDITORS

Amounts falling due within one year

7

95,179

104,653

NET CURRENT ASSETS

62,125

26,958

TOTAL ASSETS LESS CURRENT LIABILITIES

853,753

826,086

CREDITORS

Amounts falling due after more than one year

8

-

(1,667

)

PROVISIONS FOR LIABILITIES

(4,314

)

(5,951

)

NET ASSETS

849,439

818,468

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

849,438

818,467

SHAREHOLDERS' FUNDS

849,439

818,468

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th August 2026 and were signed on its behalf by:

M C Saunders - Director

1.	STATUTORY INFORMATION

Willerfoss Homes 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Goodwill has been fully amortised.

Tangible fixed assets

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

Freehold property

-

2% Straight Line Basis

Fixtures and fittings

-

10% on Reducing Balance

Motor vehicles

-

20% on Reducing Balance

Computer equipment

-

33.3% Straight Line Basis

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statements if financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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 45 (2025 - 45 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

600,000

AMORTISATION

At 1st April 2025

and 31st March 2026

600,000

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2025

950,883

94,594

1,045,477

Additions

-

20,855

20,855

At 31st March 2026

950,883

115,449

1,066,332

DEPRECIATION

At 1st April 2025

195,340

51,009

246,349

Charge for year

19,018

9,337

28,355

At 31st March 2026

214,358

60,346

274,704

NET BOOK VALUE

At 31st March 2026

736,525

55,103

791,628

At 31st March 2025

755,543

43,585

799,128

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

74,282

69,553

Other debtors

11,147

8,841

85,429

78,394

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,667

10,000

Trade creditors

35,492

31,577

Taxation and social security

35,676

37,011

Other creditors

22,344

26,065

95,179

104,653

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

1,667

9.	ULTIMATE CONTROLLING PARTY

The controlling party is M C Saunders.