REGISTERED NUMBER: 05096865 (England and Wales)

S K DEER BUILDING CONTRACTORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S K Deer

Mrs P Deer

SECRETARY:

Mrs P Deer

REGISTERED OFFICE:

10 Park Plaza

Battlefield Enterprise Park

Shrewsbury

Shropshire

SY1 3AF

REGISTERED NUMBER:

05096865 (England and Wales)

ACCOUNTANTS:

Harvey Telford & Bates Chartered Accountants

10 Park Plaza

Battlefield Enterprise Park

Shrewsbury

Shropshire

SY1 3AF

FIXED ASSETS

Intangible assets

4

7,200

9,600

Tangible assets

5

125,770

85,532

132,970

95,132

CURRENT ASSETS

Stocks

93,000

98,250

Debtors

6

77,569

77,272

Cash at bank

336,223

502,253

506,792

677,775

CREDITORS

Amounts falling due within one year

7

103,439

251,592

NET CURRENT ASSETS

403,353

426,183

TOTAL ASSETS LESS CURRENT LIABILITIES

536,323

521,315

CREDITORS

Amounts falling due after more than one year

8

-

(8,410

)

PROVISIONS FOR LIABILITIES

(28,927

)

(21,383

)

NET ASSETS

507,396

491,522

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

507,296

491,422

507,396

491,522

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 8 October 2026 and were signed on its behalf by:

S K Deer - Director

Mrs P Deer - Director

1.	STATUTORY INFORMATION

S K Deer Building Contractors 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.

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 0, is being amortised evenly over its estimated useful life of nil 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.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2025

and 31 May 2026

60,000

AMORTISATION

At 1 June 2025

50,400

Charge for year

2,400

At 31 May 2026

52,800

NET BOOK VALUE

At 31 May 2026

7,200

At 31 May 2025

9,600

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

183,530

Additions

103,053

Disposals

(43,333

)

At 31 May 2026

243,250

DEPRECIATION

At 1 June 2025

97,998

Charge for year

30,315

Eliminated on disposal

(10,833

)

At 31 May 2026

117,480

NET BOOK VALUE

At 31 May 2026

125,770

At 31 May 2025

85,532

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

115

Amounts owed by associates

76,491

76,491

Other debtors

1,078

666

77,569

77,272

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,667

10,000

Hire purchase contracts

6,743

7,835

Trade creditors

37,881

35,370

Taxation and social security

54,759

130,362

Other creditors

2,389

68,025

103,439

251,592

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,667

Hire purchase contracts

-

6,743

-

8,410

9.	RELATED PARTY DISCLOSURES

At the year end SJ & P Developments Ltd a company which has two directors in common owed the company £76,491(2025: £76,491)