William Tyler Developments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01183516 (England and Wales)

WILLIAM TYLER DEVELOPMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

Mrs D Tyler

D Tyler

Mrs R Tyler

SECRETARY:

Mrs D Tyler

REGISTERED OFFICE:

Gheluvelt Barn

Hay Lane

Longdon Green

Rugeley

Staffordshire

WS15 4QQ

REGISTERED NUMBER:

01183516 (England and Wales)

ACCOUNTANTS:

Equus Miller Limited

Chartered Certified Accountants

Brook House

47 High Street

Henley in Arden

Warwickshire

B95 5AA

FIXED ASSETS

Tangible assets

4

39,828

51,402

CURRENT ASSETS

Stocks

5

933,760

948,760

Debtors

6

13,630

19,650

Cash at bank and in hand

158,001

57,180

1,105,391

1,025,590

CREDITORS

Amounts falling due within one year

7

625,090

593,738

NET CURRENT ASSETS

480,301

431,852

TOTAL ASSETS LESS CURRENT
LIABILITIES

520,129

483,254

CREDITORS

Amounts falling due after more than one
year

8

-

(5,000

)

PROVISIONS FOR LIABILITIES

(9,957

)

(12,851

)

NET ASSETS

510,172

465,403

CAPITAL AND RESERVES

Called up share capital

10

2,500

Retained earnings

507,672

462,903

SHAREHOLDERS' FUNDS

510,172

465,403

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 28 August 2026 and were signed on its behalf by:

Mrs R Tyler - Director

1.	STATUTORY INFORMATION

William Tyler Developments 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 as modified by the revaluation of certain assets.

Critical accounting judgements and key sources of estimation uncertainty

The significant accounting estimates applied in the preparation of these financial statements are set out below:

Depreciation rates are calculated using rates applied to write off each asset over it's estimated useful life.

These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks and work in progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 December 2024

50,675

5,119

104,634

7,102

167,530

Additions

100

-

100

At 30 November 2025

50,775

5,119

104,634

7,102

167,630

DEPRECIATION

At 1 December 2024

34,935

4,300

71,705

5,188

116,128

Charge for year

2,376

123

8,232

943

11,674

At 30 November 2025

37,311

4,423

79,937

6,131

127,802

NET BOOK VALUE

At 30 November 2025

13,464

696

24,697

971

39,828

At 30 November 2024

15,740

819

32,929

1,914

51,402

5.

STOCKS

30/11/25

30/11/24

£

Stocks

933,760

948,760

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

Trade debtors

5,071

11,374

Other debtors

6,441

4,110

Prepayments and accrued income

2,118

4,166

13,630

19,650

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

Bank loans and overdrafts

5,000

10,000

Trade creditors

2,537

2,106

Corporation tax payable

50,254

18,817

Social security & other taxes

121

310

VAT

9,161

2,330

Other creditors

2,704

1,692

Directors' loan accounts

542,631

543,675

Accrued expenses

12,682

14,808

625,090

593,738

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/11/25

30/11/24

£

Bank loans - 1-2 years

-

5,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

30/11/25

30/11/24

£

Bank loans

5,000

15,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/11/25

30/11/24

value:

£

2,500

Ordinary

£1

2,500

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of William Tyler Developments Limited for the year ended 30 November 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of William Tyler Developments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of William Tyler Developments Limited and state those matters that we have agreed to state to the Board of Directors of William Tyler Developments Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that William Tyler Developments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of William Tyler Developments Limited. You consider that William Tyler Developments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of William Tyler Developments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Equus Miller Limited

Chartered Certified Accountants

Brook House

47 High Street

Henley in Arden

Warwickshire

B95 5AA

28 August 2026