REGISTERED NUMBER: 05449066 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

OWENS CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Owens

M A T Harvey

REGISTERED OFFICE:

61 Station Road

Sudbury

Suffolk

CO10 2SP

REGISTERED NUMBER:

05449066 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

-

Intangible assets

4

-

64,191

Tangible assets

5

65,663

64,191

65,663

CURRENT ASSETS

166,000

Stocks

79,375

320,082

Debtors

6

494,364

173,033

Cash at bank and in hand

284,099

659,115

857,838

CREDITORS

193,348

Amounts falling due within one year

7

223,491

465,767

NET CURRENT ASSETS

634,347

529,958

TOTAL ASSETS LESS CURRENT LIABILITIES

700,010

10,941

PROVISIONS FOR LIABILITIES

11,724

519,017

NET ASSETS

688,286

CAPITAL AND RESERVES

100

Called up share capital

100

518,917

Retained earnings

688,186

519,017

SHAREHOLDERS' FUNDS

688,286

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 7 September 2026 and were signed on its behalf by:

M A T Harvey - Director

1.	STATUTORY INFORMATION

Owens Construction 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 represents the value of work completed during the year, by reference to invoiced sales and the movement between opening and closing work in progress and trade debtor balances.

Intangible assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, has been amortised in full over its estimated useful life of ten years.

Tangible fixed assets

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

Plant & equipment - 25% on reducing balance

Motor vehicles - 25% on reducing balance

Computer equipment - 25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

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 and loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

12,500

AMORTISATION

At 1 April 2025

and 31 March 2026

12,500

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant &

Motor

Computer

Totals

equipment

vehicles

equipment

£

£

£

£

COST

At 1 April 2025

279,515

83,226

191,642

4,647

Additions

28,467

5,361

21,744

1,362

Disposals

(38,072

)

(18,814

)

(19,258

)

-

At 31 March 2026

269,910

69,773

194,128

6,009

DEPRECIATION

At 1 April 2025

215,324

59,281

153,438

2,605

Charge for year

21,904

6,910

14,140

854

Eliminated on disposal

(32,981

)

(17,122

)

(15,859

)

-

At 31 March 2026

204,247

49,069

151,719

3,459

NET BOOK VALUE

At 31 March 2026

65,663

20,704

42,409

2,550

At 31 March 2025

64,191

23,945

38,204

2,042

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

9,158

14,451

Amounts owed by group undertakings

445,234

270,315

Other debtors

39,972

35,316

494,364

320,082

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

18,329

76,512

Taxation and social security

191,889

106,923

Other creditors

13,273

9,913

223,491

193,348