SH CARPENTRY AND CONSTRUCTION LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09280274

SH CARPENTRY AND CONSTRUCTION LTD

Filleted Unaudited Financial Statements

31 December 2025

SH CARPENTRY AND CONSTRUCTION LTD

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	14,243	21,345

Current assets

Stocks		300	300
Debtors	7	60,948	56,054
Cash at bank and in hand		646,695	583,071
		---------	---------
		707,943	639,425

Creditors: amounts falling due within one year	8	119,292	115,886
		---------	---------
Net current assets		588,651	523,539
		---------	---------
Total assets less current liabilities		602,894	544,884
		---------	---------
Net assets		602,894	544,884
		---------	---------

Capital and reserves

Called up share capital	5	5
Profit and loss account	602,889	544,879
	---------	---------
Shareholders funds	602,894	544,884
	---------	---------

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 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

SH CARPENTRY AND CONSTRUCTION LTD

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 16 September 2026 , and are signed on behalf of the board by:

Mrs C Hiskins

Director

Company registration number: 09280274

SH CARPENTRY AND CONSTRUCTION LTD

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 20,Cobweb Buildings, The Lane, Lyford, Wantage, Oxfordshire, OX12 0EE.

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

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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	-	25% straight line
Motor vehicles	-	25% straight line
Equipment	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Construction contracts

Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end. Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred. The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.

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 (2024: 2 ).

5. Dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	94,250	75,091
	--------	--------

6. Tangible assets

	Plant and machinery	Motor vehicles	Office Equipment	Total
	£	£	£	£
Cost
At 1 January 2025	939	24,138	3,304	28,381
Additions	–	–	852	852
Disposals	–	( 3,700)	–	( 3,700)
	----	--------	-------	--------
At 31 December 2025	939	20,438	4,156	25,533
	----	--------	-------	--------
Depreciation
At 1 January 2025	470	3,713	2,853	7,036
Charge for the year	98	4,335	437	4,870
Disposals	–	( 616)	–	( 616)
	----	--------	-------	--------
At 31 December 2025	568	7,432	3,290	11,290
	----	--------	-------	--------
Carrying amount
At 31 December 2025	371	13,006	866	14,243
	----	--------	-------	--------
At 31 December 2024	469	20,425	451	21,345
	----	--------	-------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	26,300	26,383
Other debtors	34,648	29,671
	--------	--------
	60,948	56,054
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	25,015	32,098
Corporation tax	52,851	55,038
Social security and other taxes	38,553	28,750
Other creditors	2,873	–
	---------	---------
	119,292	115,886
	---------	---------

9. Directors' advances, credits and guarantees

At the beginning of the year the directors owed £15,086 to the company which was repaid in full on 17 March 2025. The maximum loan outstanding at any time was £28,263 and interest was charged on the average outstanding balance. At the end of the year £2,326 was owed to the directors.