REGISTERED NUMBER: 03277700 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Brian Woolnough (Dry Lining) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P R Green

Mr M R Mason

Mrs D Green

Mrs M Mason

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

03277700 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Property, plant and equipment

4

-

17,166

CURRENT ASSETS

Debtors

5

11,834

192,804

Cash at bank and in hand

16,426

194,352

28,260

387,156

CREDITORS

Amounts falling due within one year

6

(3,428

)

(111,965

)

NET CURRENT ASSETS

24,832

275,191

TOTAL ASSETS LESS CURRENT LIABILITIES

24,832

292,357

CREDITORS

Amounts falling due after more than one year

7

-

(10,950

)

NET ASSETS

24,832

281,407

CAPITAL AND RESERVES

Called up share capital

10,200

10,200

Retained earnings

14,632

271,207

24,832

281,407

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 16 November 2025 and were signed on its behalf by:

Mr P R Green - Director

Mr M R Mason - Director

1.	STATUTORY INFORMATION

Brian Woolnough (Dry Lining) 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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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 statement of financial position date.

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.

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 5 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

22,490

14,818

37,308

Disposals

(22,490

)

(14,818

)

(37,308

)

At 30 September 2025

-

-

-

DEPRECIATION

At 1 October 2024

5,623

14,519

20,142

Eliminated on disposal

(5,623

)

(14,519

)

(20,142

)

At 30 September 2025

-

-

-

NET BOOK VALUE

At 30 September 2025

-

-

-

At 30 September 2024

16,867

299

17,166

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

-

66,000

Amounts owed by group undertakings

-

121,857

Other debtors

11,834

4,947

11,834

192,804

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

-

10,648

Trade creditors

-

41,972

Taxation and social security

428

56,346

Other creditors

3,000

2,999

3,428

111,965

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

10,950

8.	RELATED PARTY DISCLOSURES

The Directors Mr P R Green and Mr M R Mason are considered to be the key management personnel.