REGISTERED NUMBER: 05313698 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WALSH CONSTRUCTION HOLDINGS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J Bird

P G Crosby

SECRETARY:

J Bird

REGISTERED OFFICE:

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

REGISTERED NUMBER:

05313698 (England and Wales)

ACCOUNTANTS:

Crombies Accountants Limited

Chartered Accountants

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

FIXED ASSETS

Tangible assets

4

847,280

888,416

CURRENT ASSETS

Debtors

5

637,361

536,000

Investments

6

12,002

12,002

Cash at bank

135,310

170,530

784,673

718,532

CREDITORS

Amounts falling due within one year

7

304,052

271,362

NET CURRENT ASSETS

480,621

447,170

TOTAL ASSETS LESS CURRENT LIABILITIES

1,327,901

1,335,586

CREDITORS

Amounts falling due after more than one year

8

(281,966

)

(418,169

)

PROVISIONS FOR LIABILITIES

(190,051

)

(186,902

)

NET ASSETS

855,884

730,515

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

855,784

730,415

SHAREHOLDERS' FUNDS

855,884

730,515

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 11 September 2026 and were signed on its behalf by:

P G Crosby - Director

1.	STATUTORY INFORMATION

Walsh Construction Holdings 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.

Preparation of consolidated financial statements

The financial statements contain information about Walsh Construction Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% on cost and 10% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

1,320,237

Additions

189,114

Disposals

(104,461

)

At 31 December 2025

1,404,890

DEPRECIATION

At 1 January 2025

431,821

Charge for year

165,559

Eliminated on disposal

(39,770

)

At 31 December 2025

557,610

NET BOOK VALUE

At 31 December 2025

847,280

At 31 December 2024

888,416

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

431,003

Additions

139,950

Transfer to ownership

(111,430

)

At 31 December 2025

459,523

DEPRECIATION

At 1 January 2025

112,851

Charge for year

66,081

Transfer to ownership

(40,808

)

At 31 December 2025

138,124

NET BOOK VALUE

At 31 December 2025

321,399

At 31 December 2024

318,152

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

637,361

536,000

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

12,002

12,002

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

199,311

174,792

Trade creditors

2

1

Amounts owed to group undertakings

33,938

25,020

Amounts owed to associates

60,400

27,651

Taxation and social security

10,401

43,898

304,052

271,362

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

281,966

418,169

9.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertakings and ultimate controlling parties are Almax Droitwich Limited, whose registered office is at 34 Waterloo Road, Wolverhampton, WV1 4DG, and JPE Construction Solutions Limited, whose registered office is at 93 Greyhound Lane, Stourbridge, West Midlands, DY8 3AD.

No consolidated financial statements are prepared by either the ultimate parent undertakings. The accounts of the relevant parent undertakings are available to the public and may be obtained from Companies House.