Waller Construction Equipment Limited Final Accounts To 30-04-26

Company Registration No. 05707026 (England & Wales)

Waller Construction Equipment Limited
Unaudited Accounts
for the period ended 30 April 2026

Waller Construction Equipment Limited
Statement of financial position
as at 30 April 2026

2026

2025

Fixed assets

Tangible assets

4

60,055

111,009

60,055

111,009

Current assets

Inventories

81,000

131,500

Debtors

5

14,053

117,678

Cash at bank and in hand

103,204

88,099

198,257

337,277

Creditors: amounts falling due within one year

6

(115,803)

(198,036)

Net current assets

82,454

139,241

Total assets less current liabilities

142,509

250,250

Net assets

142,509

250,250

Capital and reserves

Called up share capital

2

Profit and loss account

142,507

250,248

Shareholder funds

142,509

250,250

For the period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by .............................................................. WALLER, Stephen Director Company Registration Number: 05707026

Waller Construction Equipment Limited
Notes to the Accounts
for the period ended 30 April 2026

1. Statutory information

Waller Construction Equipment Limited is a private company, limited by shares, registered in England & Wales, registration number 05707026. The registered office is Inchmead Suite, 100 Berkshire Place, Winnersh, Wokingham, RG41 5RD.

2. Compliance with accounting standards

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.

3. Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Basis of preparation

The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Presentation currency

The accounts are presented in £ sterling.

Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Sale of goods: Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Motor Vehicles: 4 years straight line

Waller Construction Equipment Limited
Notes to the Accounts (continued)
for the period ended 30 April 2026

Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slowmoving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

4. Tangible fixed assets

Motor;

Total

vehicles

Cost or valuation

At cost

At 1 May 2025

203,817

At 30 April 2026

203,817

Depreciation

At 1 May 2025

92,808

Charge for the year

50,954

At 30 April 2026

143,762

Net book value

At 30 April 2026

60,055

At 30 April 2025

111,009

5. Debtors

2026

2025

Amounts falling due within one year

Trade debtors

-

109,080

-

109,080

Amounts falling due after more than one year

Other debtors

14,053

8,598

14,053

8,598

6. Creditors: amounts falling due within one year

2026

2025

Bank loans and overdrafts

9,470

7,120

Trade creditors

-

90,002

Taxes and social security

580

274

Loans from directors

105,753

100,640

115,803

198,036

8. Average number of employees

During the period the average number of employees was 2 (2025: 2).