S.C.Wiper Roadworks Limited

Unaudited Financial Statements
for the year ended 30 April 2026

Company registration number 11317015

(England and Wales)

Statement of Financial Position

As at 30 April 2026

Notes

2026

2025

£

Fixed assets

Tangible assets

4

8,253

15,114

8,253

15,114

Current assets

Debtors

5

76,934

49,043

Cash at bank and in hand

22,569

38,277

99,503

87,320

Creditors

Amounts falling due within one year

6

(37,323)

(45,449)

(37,323)

(45,449)

Net current assets (liabilities)

62,180

41,871

Total assets less current liabilities

70,433

56,985

Creditors

Amounts falling due after one year

7

(14,649)

(15,973)

(14,649)

(15,973)

Net assets (liabilities)

55,784

41,012

Capital and reserves

Called up share capital

100

Profit and loss account

55,684

40,912

Total equity

55,784

41,012

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 September 2026 and are signed on its behalf by:

Wiper, Claire

Director

Company registration number 11317015

Notes to the Financial Statements

For the year ended 30 April 2026

1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

2.3. Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.4. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate

Method

%

Plant and machinery

20

Straight-line

Motor vehicles

25

Straight-line

3. Employees

The average number of employees during the year was 2 (2025: 2).

4. Tangible fixed assets

Plant and machinery

Motor vehicles

Office equipment

Total

£

Cost

At 1 May 2025

60,152

26,300

3,800

90,252

Additions

-

2,000

-

2,000

At 30 April 2026

60,152

28,300

3,800

92,252

Depreciation and impairment

At 1 May 2025

54,188

17,150

3,800

75,138

Charge for the period

3,786

5,075

-

8,861

At 30 April 2026

57,974

22,225

3,800

83,999

Net book value

At 30 April 2026

2,178

6,075

-

8,253

At 30 April 2025

5,964

9,150

-

15,114

5. Debtors

2026

2025

£

Trade debtors

70,722

39,397

Other debtors

5,377

8,914

Prepayments and accrued income

835

732

Total due within one year

76,934

49,043

Total due after one year

-

Total

76,934

49,043

6. Creditors due within one year

2026

2025

£

Trade creditors

356

9,833

Other creditors

4,413

10,000

Directors loan account

19,805

9,109

Finance leases and hire purchase due in one year

2,033

6,100

Taxation and social security

9,031

8,845

Accruals and deferred income

1,685

1,562

Total

37,323

45,449

7. Creditors due after one year

2026

2025

£

Bank loans and overdrafts

14,649

13,940

Finance leases and hire purchase due after one year

-

2,033

Total

14,649

15,973

Registered office	165 Benton Park Road
	Newcastle Upon Tyne
	NE7 7ND

Accountant	AWS Accountancy Ltd
	3 Berrymoor Court
	Cramlington
	Northumberland
	NE23 7RZ