REGISTERED NUMBER: 06012557 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Croxley Builders (West & Sons) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S G West

Mrs Y West

Adrian West

Adam West

SECRETARY:

Mrs Y West

REGISTERED OFFICE:

80 Scatterdells Lane

Chipperfield

Kings Langley

Hertfordshire

WD4 9EX

REGISTERED NUMBER:

06012557 (England and Wales)

ACCOUNTANTS:

Altway Business Services Limited

44 Links Way

Croxley Green

Rickmansworth

Hertfordshire

WD3 3RQ

FIXED ASSETS

Tangible assets

4

32,851

21,176

CURRENT ASSETS

Stocks

15,000

11,000

Debtors

5

331

605

Cash at bank

739

19,041

16,070

30,646

CREDITORS

Amounts falling due within one year

6

48,370

51,574

NET CURRENT LIABILITIES

(32,300

)

(20,928

)

TOTAL ASSETS LESS CURRENT LIABILITIES

551

248

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

451

148

SHAREHOLDERS' FUNDS

551

248

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 17 November 2025 and were signed on its behalf by:

S G West - Director

1.	STATUTORY INFORMATION

Croxley Builders (West & Sons) 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

Turnover 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.

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their 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.

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 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

3,292

59,620

62,912

Additions

-

26,645

26,645

Disposals

-

(12,721

)

(12,721

)

At 31 March 2025

3,292

73,544

76,836

DEPRECIATION

At 1 April 2024

2,962

38,774

41,736

Charge for year

83

10,869

10,952

Eliminated on disposal

-

(8,703

)

(8,703

)

At 31 March 2025

3,045

40,940

43,985

NET BOOK VALUE

At 31 March 2025

247

32,604

32,851

At 31 March 2024

330

20,846

21,176

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

331

605

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

4,580

9,229

Trade creditors

8,267

6,610

Taxation and social security

34,528

31,971

Other creditors

995

3,764

48,370

51,574

7.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the year by two of its directors, S G West and Y West.