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REGISTERED NUMBER: 02633977 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

M. WHITING BUILDERS & CONTRACTORS LTD.
M. WHITING BUILDERS & CONTRACTORS LTD. (REGISTERED NUMBER: 02633977)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026




Page

Balance Sheet 1

Notes to the Financial Statements 2


M. WHITING BUILDERS & CONTRACTORS LTD. (REGISTERED NUMBER: 02633977)

BALANCE SHEET
31 JANUARY 2026

2026 2025
Notes £    £   
CURRENT ASSETS
Debtors 4 84,009 206,984
Cash at bank and in hand 1,001 95
85,010 207,079
CREDITORS
Amounts falling due within one year 5 15,268 114,868
NET CURRENT ASSETS 69,742 92,211
TOTAL ASSETS LESS CURRENT
LIABILITIES
69,742
92,211

CREDITORS
Amounts falling due after more than one
year
6
10,232
16,870
NET ASSETS 59,510 75,341

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 59,410 75,241
SHAREHOLDERS' FUNDS 59,510 75,341

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

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





Mr J W Whiting - Director


The notes form part of these financial statements

Page 1
M. WHITING BUILDERS & CONTRACTORS LTD. (REGISTERED NUMBER: 02633977)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

1. STATUTORY INFORMATION

M. Whiting Builders & Contractors Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 02633977

Registered office: 31 Church Close
Poringland
Norwich
Norfolk
NR14 7LB

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 the fair value of services provided during the year. Turnover is recognised as contract activity progresses and the right to consideration is earned. Fair value reflects the amount expected to be recoverable from clients. Turnover excludes value added tax.

Unbilled turnover on individual contracts is included as accrued income within other debtors.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 NIL (2025 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Other debtors 84,009 206,984

Page 2 continued...
M. WHITING BUILDERS & CONTRACTORS LTD. (REGISTERED NUMBER: 02633977)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Bank loans and overdrafts 8,084 46,449
Trade creditors 3,220 6,724
Taxation and social security 464 58,195
Other creditors 3,500 3,500
15,268 114,868

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2026 2025
£    £   
Bank loans 10,232 16,870

7. SECURED DEBTS

The following secured debts are included within creditors:

2026 2025
£    £   
Bank overdraft - 37,278
Bank loans 18,316 26,041
18,316 63,319

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2026 2025
value: £    £   
45 Ordinary "A" £1 45 45
50 Ordinary "B" £1 50 50
5 Ordinary "C" £1 5 5
100 100

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026 2025
£    £   
Mr J W Whiting
Balance outstanding at start of year 151,527 183,344
Amounts advanced 891 5,488
Amounts repaid (124,710 ) (37,305 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 27,708 151,527

Interest of £891 (2025 - £2,988) has been charged on the overdrawn loan account. The loan is unsecured and repayable on demand.

Page 3