REGISTERED NUMBER: 01630745 (England and Wales)

Audited Financial Statements

for the Year Ended 30 April 2025

for

W. Songhurst Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C T Chittick

S D Wait

Ms C B Wait

SECRETARY:

S D Wait

REGISTERED OFFICE:

Rayleigh House Chapel Lane

Westcott

Dorking

Surrey

RH4 3PJ

REGISTERED NUMBER:

01630745 (England and Wales)

AUDITORS:

Bullimores LLP

Statutory Auditor & Chartered Accountants

Old Printers Yard

156 South Street

Dorking

Surrey

RH4 2HF

FIXED ASSETS

Tangible assets

4

93,556

102,770

CURRENT ASSETS

Work in progress

179,923

474,013

Debtors

5

1,407,291

1,735,565

Cash at bank

659,409

679,693

2,246,623

2,889,271

CREDITORS

Amounts falling due within one year

6

1,619,257

2,397,719

NET CURRENT ASSETS

627,366

491,552

TOTAL ASSETS LESS CURRENT LIABILITIES

720,922

594,322

PROVISIONS FOR LIABILITIES

14,648

7,862

NET ASSETS

706,274

586,460

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

706,174

586,360

706,274

586,460

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 21 November 2025 and were signed on its behalf by:

Ms C B Wait - Director

1.	STATUTORY INFORMATION

W. Songhurst 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 FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover shown in the profit and loss account represents amounts receivable for property development and similar sales provided during the year in the normal course of business, net of trade discounts, VAT and other sales related taxes.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

The assets' residual values, useful life and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains or losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Work in progress

Work in progress is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the work in progress to its 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.

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 9 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

13,591

71,759

157,915

38,198

281,463

Additions

-

-

51,642

-

51,642

Disposals

-

-

(54,307

)

-

(54,307

)

At 30 April 2025

13,591

71,759

155,250

38,198

278,798

DEPRECIATION

At 1 May 2024

13,480

70,226

63,278

31,709

178,693

Charge for year

26

212

29,356

951

30,545

Eliminated on disposal

-

-

(23,996

)

-

(23,996

)

At 30 April 2025

13,506

70,438

68,638

32,660

185,242

NET BOOK VALUE

At 30 April 2025

85

1,321

86,612

5,538

93,556

At 30 April 2024

111

1,533

94,637

6,489

102,770

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

399,564

863,891

Amounts owed by group undertakings

844,094

843,276

Other debtors

48,786

3,913

Prepayments and accrued income

114,847

24,485

1,407,291

1,735,565

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

66,204

114,225

Amounts owed to group undertakings

1,029,658

1,408,110

Tax

43,832

8,810

Social security and other taxes

25,700

26,135

VAT

103,375

93,376

Other creditors

11,034

(11,006

)

Accruals and deferred income

339,454

758,069

1,619,257

2,397,719

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Nicholas Boot FCA (Senior Statutory Auditor)

for and on behalf of Bullimores LLP

8.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Towerlodge Limited.

The registered office of Towerlodge Limited is Rayleigh House, Chapel Lane, Westcott, Surrey RH4 3PJ.