REGISTERED NUMBER: 08724807 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Temporary Buildings Limited

Trading as

WS Temporary Buildings

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

5,180,147

5,845,415

CURRENT ASSETS

Stocks

3,116,615

3,144,178

Debtors

5

2,483,702

1,689,328

Cash at bank

887,705

1,018,067

6,488,022

5,851,573

CREDITORS

Amounts falling due within one year

6

(4,258,197

)

(4,443,968

)

NET CURRENT ASSETS

2,229,825

1,407,605

TOTAL ASSETS LESS CURRENT LIABILITIES

7,409,972

7,253,020

CREDITORS

Amounts falling due after more than one year

7

-

(27,000

)

PROVISIONS FOR LIABILITIES

(1,262,537

)

(1,429,555

)

NET ASSETS

6,147,435

5,796,465

CAPITAL AND RESERVES

Called up share capital

200

200

Share premium

579,900

579,900

Retained earnings

5,567,335

5,216,365

6,147,435

5,796,465

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

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

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2026 and were signed on its behalf by:

Mr D K Meir - Director

1.	STATUTORY INFORMATION

Temporary Buildings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08724807

Registered office:

Oakfield Manor Farm

Chelford Lane

Over Peover

Knutsford

Cheshire

WA16 8UQ

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, net of VAT and trade discounts.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of the goods.

Equipment rental income is recognised by reference to the rental agreement made with the hirer.

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

-

33% on cost, 20% on cost, 10% on cost and 4% on cost

Motor vehicles

-

20% on cost

Stocks

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 Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current and 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.

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 13 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

6,902,770

299,308

7,202,078

Additions

472,938

55,284

528,222

Disposals

(670,477

)

(60,599

)

(731,076

)

At 31 October 2025

6,705,231

293,993

6,999,224

DEPRECIATION

At 1 November 2024

1,272,774

83,889

1,356,663

Charge for year

633,295

63,372

696,667

Eliminated on disposal

(219,713

)

(14,540

)

(234,253

)

At 31 October 2025

1,686,356

132,721

1,819,077

NET BOOK VALUE

At 31 October 2025

5,018,875

161,272

5,180,147

At 31 October 2024

5,629,996

215,419

5,845,415

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

1,700,205

1,578,865

Other debtors

783,497

110,463

2,483,702

1,689,328

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

7,500

10,000

Hire purchase contracts

19,500

234,000

Trade creditors

507,544

478,748

Taxation and social security

265,771

289,193

Other creditors

3,457,882

3,432,027

4,258,197

4,443,968

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

7,500

Hire purchase contracts

-

19,500

-

27,000