Stretton & Lang Builders Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02605824 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

STRETTON & LANG BUILDERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J C Stretton

Mrs T L Stretton

SECRETARY:

J C Stretton

REGISTERED OFFICE:

The Old Gospel Chapel

Cavalry Farmhouse

Stowting Common

ASHFORD

Kent

TN25 6BG

REGISTERED NUMBER:

02605824 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

FIXED ASSETS

Tangible assets

4

33,819

45,092

CURRENT ASSETS

Debtors

5

74,156

200,175

Cash at bank

163,231

30,760

237,387

230,935

CREDITORS

Amounts falling due within one year

6

98,804

113,186

NET CURRENT ASSETS

138,583

117,749

TOTAL ASSETS LESS CURRENT
LIABILITIES

172,402

162,841

CREDITORS

Amounts falling due after more than one
year

7

-

(12,818

)

PROVISIONS FOR LIABILITIES

(8,455

)

(8,567

)

NET ASSETS

163,947

141,456

CAPITAL AND RESERVES

Called up share capital

9

19,696

Retained earnings

144,251

121,760

SHAREHOLDERS' FUNDS

163,947

141,456

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 9 October 2026 and were signed on its behalf by:

J C Stretton - Director

1.	STATUTORY INFORMATION

Stretton & Lang Builders 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.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Where the substance of a contract is that the company's contractual obligations are performed gradually over time, turnover is recognised as contract activity progresses to reflect the company's partial performance of its contractual obligations by reference to the value of work performed.

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

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.

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets at their fair value (the cash purchase price) at the inception of the contract. These assets are depreciated over their estimated useful economic lives on a basis consistent with the company's normal depreciation policy for owned assets.

The corresponding liabilities are recorded as obligations under hire purchase contracts. The finance elements of the payments are allocated to the profit and loss account over the period of the contract.

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.

The company pays contributions into the personal pension scheme of one of the directors. The pension cost charge represents contributions paid by the company during the year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1 July 2025

and 30 June 2026

44,118

13,523

127,450

185,091

DEPRECIATION

At 1 July 2025

41,482

13,444

85,073

139,999

Charge for year

659

20

10,594

11,273

At 30 June 2026

42,141

13,464

95,667

151,272

NET BOOK VALUE

At 30 June 2026

1,977

59

31,783

33,819

At 30 June 2025

2,636

79

42,377

45,092

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Trade debtors

55,415

148,243

Amounts recoverable on contracts

16,348

48,179

Other debtors

-

1,392

Prepayments

2,393

2,361

74,156

200,175

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Hire purchase contracts

12,817

13,983

Trade creditors

19,204

37,999

Tax

20,810

4,576

Social security and other taxes

40,894

49,131

Other creditors

2,659

2,647

Directors' current accounts

2,420

4,850

98,804

113,186

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.6.26

30.6.25

£

Hire purchase contracts

-

12,818

8.	SECURED DEBTS

The bank holds an equitable charge over all the company's assets. At 30 June 2026, the total aggregate bank debt secured by this charge was £NIL (2025 - £NIL).

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

19,696

Ordinary

£1

19,696