P T Williams Building Contractors Limite - Accounts to registrar (filleted)

REGISTERED NUMBER: 06687513 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

P T WILLIAMS BUILDING CONTRACTORS

LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs E L N Williams

N J Williams

SECRETARY:

Mrs E L N Williams

REGISTERED OFFICE:

P T Williams Building Contractors Ltd

Severn Farm Industrial Estate

Welshpool

Powys

SY21 7DF

REGISTERED NUMBER:

06687513 (England and Wales)

ACCOUNTANTS:

D E Ball & Co Limited

Chartered Accountants

15 Bridge Road

Wellington

Telford

Shropshire

TF1 1EB

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

23,595

29,592

23,595

29,592

CURRENT ASSETS

Stocks

8,000

Debtors

6

63,963

64,004

Cash at bank

188,006

292,870

259,969

364,874

CREDITORS

Amounts falling due within one year

7

34,569

59,701

NET CURRENT ASSETS

225,400

305,173

TOTAL ASSETS LESS CURRENT
LIABILITIES

248,995

334,765

CREDITORS

Amounts falling due after more than one year

8

(1,474

)

(1,660

)

PROVISIONS FOR LIABILITIES

-

(1,377

)

NET ASSETS

247,521

331,728

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

247,421

331,628

SHAREHOLDERS' FUNDS

247,521

331,728

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 27th August 2026 and were signed on its behalf by:

Mrs E L N Williams - Director

N J Williams - Director

1.	STATUTORY INFORMATION

P T Williams Building Contractors 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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 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 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.

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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

and 30th September 2025

50,000

AMORTISATION

At 1st October 2024

and 30th September 2025

50,000

NET BOOK VALUE

At 30th September 2025

-

At 30th September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1st October 2024

32,647

9,457

60,850

7,842

110,796

Additions

1,132

-

1,132

At 30th September 2025

33,779

9,457

60,850

7,842

111,928

DEPRECIATION

At 1st October 2024

19,593

7,407

46,887

7,317

81,204

Charge for year

2,818

410

3,491

410

7,129

At 30th September 2025

22,411

7,817

50,378

7,727

88,333

NET BOOK VALUE

At 30th September 2025

11,368

1,640

10,472

115

23,595

At 30th September 2024

13,054

2,050

13,963

525

29,592

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

41,769

59,454

Other debtors

22,194

4,550

63,963

64,004

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade creditors

23,029

49,955

Taxation and social security

4,229

4,927

Accruals

7,311

4,819

34,569

59,701

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

Directors loan account

1,474

1,660

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs E L N Williams.