2025-05-01 2026-04-30 2026-04-30 false 03646943 Siloam Construction Services Limited 2026-07-03 41100 false iso4217:GBP xbrli:pure 03646943 2025-04-30 03646943 2026-04-30 03646943 2025-05-01 2026-04-30 03646943 2024-04-30 03646943 2025-04-30 03646943 2024-05-01 2025-04-30 03646943 bus:SmallEntities 2025-05-01 2026-04-30 03646943 bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 03646943 bus:FullAccounts 2025-05-01 2026-04-30 03646943 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 03646943 core:WithinOneYear 2026-04-30 03646943 core:AfterOneYear 2026-04-30 03646943 core:WithinOneYear 2025-04-30 03646943 core:AfterOneYear 2025-04-30 03646943 core:ShareCapital 2026-04-30 03646943 core:SharePremium 2026-04-30 03646943 core:RevaluationReserve 2026-04-30 03646943 core:OtherReservesSubtotal 2026-04-30 03646943 core:RetainedEarningsAccumulatedLosses 2026-04-30 03646943 core:ShareCapital 2025-04-30 03646943 core:SharePremium 2025-04-30 03646943 core:RevaluationReserve 2025-04-30 03646943 core:OtherReservesSubtotal 2025-04-30 03646943 core:RetainedEarningsAccumulatedLosses 2025-04-30 03646943 core:LandBuildings 2026-04-30 03646943 core:PlantMachinery 2026-04-30 03646943 core:Vehicles 2026-04-30 03646943 core:FurnitureFittings 2026-04-30 03646943 core:OfficeEquipment 2026-04-30 03646943 core:NetGoodwill 2026-04-30 03646943 core:IntangibleAssetsOtherThanGoodwill 2026-04-30 03646943 core:ListedExchangeTraded 2026-04-30 03646943 core:UnlistedNon-exchangeTraded 2026-04-30 03646943 core:LandBuildings 2025-04-30 03646943 core:PlantMachinery 2025-04-30 03646943 core:Vehicles 2025-04-30 03646943 core:FurnitureFittings 2025-04-30 03646943 core:OfficeEquipment 2025-04-30 03646943 core:NetGoodwill 2025-04-30 03646943 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 03646943 core:ListedExchangeTraded 2025-04-30 03646943 core:UnlistedNon-exchangeTraded 2025-04-30 03646943 core:LandBuildings 2025-05-01 2026-04-30 03646943 core:PlantMachinery 2025-05-01 2026-04-30 03646943 core:Vehicles 2025-05-01 2026-04-30 03646943 core:FurnitureFittings 2025-05-01 2026-04-30 03646943 core:OfficeEquipment 2025-05-01 2026-04-30 03646943 core:NetGoodwill 2025-05-01 2026-04-30 03646943 core:IntangibleAssetsOtherThanGoodwill 2025-05-01 2026-04-30 03646943 core:ListedExchangeTraded 2025-05-01 2026-04-30 03646943 core:UnlistedNon-exchangeTraded 2025-05-01 2026-04-30 03646943 core:MoreThanFiveYears 2025-05-01 2026-04-30 03646943 core:Non-currentFinancialInstruments 2026-04-30 03646943 core:Non-currentFinancialInstruments 2025-04-30 03646943 dpl:CostSales 2025-05-01 2026-04-30 03646943 dpl:DistributionCosts 2025-05-01 2026-04-30 03646943 core:LandBuildings 2025-05-01 2026-04-30 03646943 core:PlantMachinery 2025-05-01 2026-04-30 03646943 core:Vehicles 2025-05-01 2026-04-30 03646943 core:FurnitureFittings 2025-05-01 2026-04-30 03646943 core:OfficeEquipment 2025-05-01 2026-04-30 03646943 dpl:AdministrativeExpenses 2025-05-01 2026-04-30 03646943 core:NetGoodwill 2025-05-01 2026-04-30 03646943 core:IntangibleAssetsOtherThanGoodwill 2025-05-01 2026-04-30 03646943 dpl:GroupUndertakings 2025-05-01 2026-04-30 03646943 dpl:ParticipatingInterests 2025-05-01 2026-04-30 03646943 dpl:GroupUndertakings core:ListedExchangeTraded 2025-05-01 2026-04-30 03646943 core:ListedExchangeTraded 2025-05-01 2026-04-30 03646943 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-05-01 2026-04-30 03646943 core:UnlistedNon-exchangeTraded 2025-05-01 2026-04-30 03646943 dpl:CostSales 2024-05-01 2025-04-30 03646943 dpl:DistributionCosts 2024-05-01 2025-04-30 03646943 core:LandBuildings 2024-05-01 2025-04-30 03646943 core:PlantMachinery 2024-05-01 2025-04-30 03646943 core:Vehicles 2024-05-01 2025-04-30 03646943 core:FurnitureFittings 2024-05-01 2025-04-30 03646943 core:OfficeEquipment 2024-05-01 2025-04-30 03646943 dpl:AdministrativeExpenses 2024-05-01 2025-04-30 03646943 core:NetGoodwill 2024-05-01 2025-04-30 03646943 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 03646943 dpl:GroupUndertakings 2024-05-01 2025-04-30 03646943 dpl:ParticipatingInterests 2024-05-01 2025-04-30 03646943 dpl:GroupUndertakings core:ListedExchangeTraded 2024-05-01 2025-04-30 03646943 core:ListedExchangeTraded 2024-05-01 2025-04-30 03646943 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 03646943 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 03646943 core:NetGoodwill 2026-04-30 03646943 core:IntangibleAssetsOtherThanGoodwill 2026-04-30 03646943 core:LandBuildings 2026-04-30 03646943 core:PlantMachinery 2026-04-30 03646943 core:Vehicles 2026-04-30 03646943 core:FurnitureFittings 2026-04-30 03646943 core:OfficeEquipment 2026-04-30 03646943 core:AfterOneYear 2026-04-30 03646943 core:WithinOneYear 2026-04-30 03646943 core:ListedExchangeTraded 2026-04-30 03646943 core:UnlistedNon-exchangeTraded 2026-04-30 03646943 core:ShareCapital 2026-04-30 03646943 core:SharePremium 2026-04-30 03646943 core:RevaluationReserve 2026-04-30 03646943 core:OtherReservesSubtotal 2026-04-30 03646943 core:RetainedEarningsAccumulatedLosses 2026-04-30 03646943 core:NetGoodwill 2025-04-30 03646943 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 03646943 core:LandBuildings 2025-04-30 03646943 core:PlantMachinery 2025-04-30 03646943 core:Vehicles 2025-04-30 03646943 core:FurnitureFittings 2025-04-30 03646943 core:OfficeEquipment 2025-04-30 03646943 core:AfterOneYear 2025-04-30 03646943 core:WithinOneYear 2025-04-30 03646943 core:ListedExchangeTraded 2025-04-30 03646943 core:UnlistedNon-exchangeTraded 2025-04-30 03646943 core:ShareCapital 2025-04-30 03646943 core:SharePremium 2025-04-30 03646943 core:RevaluationReserve 2025-04-30 03646943 core:OtherReservesSubtotal 2025-04-30 03646943 core:RetainedEarningsAccumulatedLosses 2025-04-30 03646943 core:NetGoodwill 2024-04-30 03646943 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 03646943 core:LandBuildings 2024-04-30 03646943 core:PlantMachinery 2024-04-30 03646943 core:Vehicles 2024-04-30 03646943 core:FurnitureFittings 2024-04-30 03646943 core:OfficeEquipment 2024-04-30 03646943 core:AfterOneYear 2024-04-30 03646943 core:WithinOneYear 2024-04-30 03646943 core:ListedExchangeTraded 2024-04-30 03646943 core:UnlistedNon-exchangeTraded 2024-04-30 03646943 core:ShareCapital 2024-04-30 03646943 core:SharePremium 2024-04-30 03646943 core:RevaluationReserve 2024-04-30 03646943 core:OtherReservesSubtotal 2024-04-30 03646943 core:RetainedEarningsAccumulatedLosses 2024-04-30 03646943 core:AfterOneYear 2025-05-01 2026-04-30 03646943 core:WithinOneYear 2025-05-01 2026-04-30 03646943 core:Non-currentFinancialInstruments core:CostValuation 2025-05-01 2026-04-30 03646943 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-05-01 2026-04-30 03646943 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-05-01 2026-04-30 03646943 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-05-01 2026-04-30 03646943 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 03646943 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 03646943 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 03646943 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 03646943 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-05-01 2026-04-30 03646943 core:Non-currentFinancialInstruments core:CostValuation 2026-04-30 03646943 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-04-30 03646943 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-04-30 03646943 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-04-30 03646943 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-04-30 03646943 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-04-30 03646943 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-04-30 03646943 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-04-30 03646943 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-04-30 03646943 core:Non-currentFinancialInstruments core:CostValuation 2025-04-30 03646943 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-30 03646943 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-30 03646943 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-30 03646943 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-30 03646943 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-30 03646943 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-30 03646943 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-30 03646943 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-30 03646943 bus:Director1 2025-05-01 2026-04-30 03646943 bus:Director2 2025-05-01 2026-04-30 03646943 core:FurnitureFittingsToolsEquipment 2025-04-30 03646943 core:FurnitureFittingsToolsEquipment 2025-05-01 2026-04-30 03646943 core:FurnitureFittingsToolsEquipment 2026-04-30

Siloam Construction Services Limited

Registered Number
03646943
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2026

Siloam Construction Services Limited
Company Information
for the year from 1 May 2025 to 30 April 2026

Directors | Hannah Louise Felgate
| Peter William Felgate

Registered Address | Suite 3 Market House
| 19-21 Market Place
| Wokingham
| RG40 1AP

Registered Number | 03646943 (England and Wales)

Siloam Construction Services Limited
Statement of Financial Position
30 April 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 288,792 |  |  |  | 271,577
|  |  |  | 288,792 |  |  |  | 271,577
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 1,525,203 |  |  |  | 1,281,451 |  |
Debtors |  | 22,657 |  |  |  | 87,499 |  |
Cash at bank and on hand |  | 180,674 |  |  |  | 149,250 |  |
|  | 1,728,534 |  |  |  | 1,518,200 |  |
Creditors amounts falling due within one year | 5 | (1,629,208) |  |  |  | (1,582,790) |  |
Net current assets (liabilities) |  |  |  | 99,326 |  |  |  | (64,590)
Total assets less current liabilities |  |  |  | 388,118 |  |  |  | 206,987
Creditors amounts falling due after one year | 6 |  |  | (136,197) |  |  |  | (114,335)
Provisions for liabilities | 7 |  |  | (32,487) |  |  |  | (25,779)
Net assets |  |  |  | 219,434 |  |  |  | 66,873
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2,000 |  |  |  | 2,000
Other reserves |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 217,334 |  |  |  | 64,773
Shareholders' funds |  |  |  | 219,434 |  |  |  | 66,873

- The company was entitled to exemption from audit for this reporting period 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.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 July 2026, and are signed on its behalf by:
Peter William Felgate Director Registered Company No. 03646943

Siloam Construction Services Limited
Notes to the Financial Statements
for the year ended 30 April 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 9 |  | 7

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 25 | 73,500 |  | 301,455 |  | 10,268 |  | 3,135 |  | 388,358
| Additions | - |  | 68,606 |  | - |  | 2,923 |  | 71,529
| At 30 April 26 | 73,500 |  | 370,061 |  | 10,268 |  | 6,058 |  | 459,887
| Depreciation and impairment
| At 01 May 25 | 13,867 |  | 95,610 |  | 5,879 |  | 1,425 |  | 116,781
| Charge for year | 7,350 |  | 43,317 |  | 2,062 |  | 1,585 |  | 54,314
| At 30 April 26 | 21,217 |  | 138,927 |  | 7,941 |  | 3,010 |  | 171,095
| Net book value
| At 30 April 26 | 52,283 |  | 231,134 |  | 2,327 |  | 3,048 |  | 288,792
| At 30 April 25 | 59,633 |  | 205,845 |  | 4,389 |  | 1,710 |  | 271,577

4. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 990,203 |  | 1,276,451
| Other stocks | 535,000 |  | 5,000
| Total | 1,525,203 |  | 1,281,451

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 740,896 |  | 939,173
| Bank borrowings and overdrafts | 720,539 |  | 518,754
| Taxation and social security | 81,201 |  | 27,733
| Finance lease and HP contracts | 44,108 |  | 32,182
| Other creditors | 15 |  | 32,975
| Accrued liabilities and deferred income | 42,449 |  | 31,973
| Total | 1,629,208 |  | 1,582,790

6. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 136,197 |  | 114,335
| Total | 136,197 |  | 114,335

7. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 32,487 |  | 25,779
| Total | 32,487 |  | 25,779