Woodhouse Construction York Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11840461

WOODHOUSE CONSTRUCTION YORK LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2026

WOODHOUSE CONSTRUCTION YORK LTD

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026		2025
Note	£	£	£

FIXED ASSETS

Tangible assets	5		36,699	47,324

CURRENT ASSETS

Debtors	6	77,959	49,645
Cash at bank and in hand		161,529	142,473
		----------	----------
		239,488	192,118

CREDITORS: amounts falling due within one year	7	72,529		75,228
		----------		----------
NET CURRENT ASSETS			166,959	116,890
			----------	----------
TOTAL ASSETS LESS CURRENT LIABILITIES			203,658	164,214

PROVISIONS

Taxation including deferred tax	8,828	9,327
	----------	----------
NET ASSETS	194,830	154,887
	----------	----------

WOODHOUSE CONSTRUCTION YORK LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026

	2026		2025
Note	£	£	£

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	194,730	154,787
	----------	----------
SHAREHOLDERS FUNDS	194,830	154,887
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 25 August 2026 , and are signed on behalf of the board by:

Mr P Woodhouse
Director

Company registration number: 11840461

WOODHOUSE CONSTRUCTION YORK LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Ambleside, West Lilling, York, YO60 6RP.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(c) Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

(d) Current & deferred tax

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

(e) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

(f) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	15% reducing balance

(g) Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

(h) Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

(i) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. TANGIBLE ASSETS

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2025	19,952	58,649	6,532	85,133
Additions	350	–	–	350
Disposals	( 427)	–	( 1,058)	( 1,485)
	--------	--------	-------	--------
At 31 March 2026	19,875	58,649	5,474	83,998
	--------	--------	-------	--------
Depreciation
At 1 April 2025	8,386	26,338	3,085	37,809
Charge for the year	1,757	8,078	443	10,278
Disposals	( 223)	–	( 565)	( 788)
	--------	--------	-------	--------
At 31 March 2026	9,920	34,416	2,963	47,299
	--------	--------	-------	--------
Carrying amount
At 31 March 2026	9,955	24,233	2,511	36,699
	--------	--------	-------	--------
At 31 March 2025	11,566	32,311	3,447	47,324
	--------	--------	-------	--------

6. DEBTORS

	2026	2025
	£	£
Trade debtors	74,789	46,992
Other debtors	3,170	2,653
	--------	--------
	77,959	49,645
	--------	--------

7. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	34,278	30,670
Corporation tax	23,387	6,289
Social security and other taxes	2,157	34,741
Directors current account	9,000	–
Other creditors	3,707	3,528
	--------	--------
	72,529	75,228
	--------	--------

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director made available a loan to the company of £9,000 (2025: £nil). The loan is repayable on demand.