REGISTERED NUMBER: 03682587 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

STUART GOLDSMITH CONSTRUCTION LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S R Goldsmith

REGISTERED OFFICE:

Highclere House

Eastbourne Road

Ridgewood Uckfield

East Sussex

TN22 5ST

REGISTERED NUMBER:

03682587 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Tangible assets

4

8,986

12,662

CURRENT ASSETS

Stocks

5

502,691

123,858

Debtors

6

39,569

45,976

Cash at bank

593,410

1,197,416

1,135,670

1,367,250

CREDITORS

Amounts falling due within one year

7

136,538

367,164

NET CURRENT ASSETS

999,132

1,000,086

TOTAL ASSETS LESS CURRENT LIABILITIES

1,008,118

1,012,748

PROVISIONS FOR LIABILITIES

8

2,174

3,076

NET ASSETS

1,005,944

1,009,672

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

1,005,942

1,009,670

SHAREHOLDERS' FUNDS

1,005,944

1,009,672

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 director acknowledges his 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 director and authorised for issue on 24 September 2026 and were signed by:

Mr S R Goldsmith - Director

1.	STATUTORY INFORMATION

Stuart Goldsmith Construction Ltd 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.

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, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

STOCKS

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

GOING CONCERN

The financial statements have been prepared on a going concern basis unless it is inappropriate to presume that the company will continue in business.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 January 2025

and 31 December 2025

135,738

7,410

24,006

6,573

173,727

Depreciation

At 1 January 2025

125,431

7,293

22,655

5,685

161,064

Charge for year

2,577

29

338

733

3,677

At 31 December 2025

128,008

7,322

22,993

6,418

164,741

Net book value

At 31 December 2025

7,730

88

1,013

155

8,986

At 31 December 2024

10,307

117

1,351

888

12,663

5.

STOCKS

2025

2024

£

£

Work-in-progress

502,691

123,858

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

37,243

Amounts owed by participating interests

559

375

VAT

39,010

8,358

39,569

45,976

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

102,717

33,435

Tax

-

43,301

CIS Tax

441

(213

)

Other creditors

-

193,000

Directors' current accounts

30,916

58,078

Accruals and deferred income

2,464

39,563

136,538

367,164

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,174

3,076

Deferred

tax

£

Balance at 1 January 2025

3,076

Credit to Statement of Income and Retained Earnings during year

(902

)

Balance at 31 December 2025

2,174

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2