IRIS Accounts Production v25.1.4.42 11258332 Board of Directors 1.5.24 30.4.25 30.4.25 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh112583322024-04-30112583322025-04-30112583322024-05-012025-04-30112583322023-04-30112583322023-05-012024-04-30112583322024-04-3011258332ns15:EnglandWales2024-05-012025-04-3011258332ns14:PoundSterling2024-05-012025-04-3011258332ns10:Director12024-05-012025-04-3011258332ns10:PrivateLimitedCompanyLtd2024-05-012025-04-3011258332ns10:SmallEntities2024-05-012025-04-3011258332ns10:AuditExemptWithAccountantsReport2024-05-012025-04-3011258332ns10:SmallCompaniesRegimeForDirectorsReport2024-05-012025-04-3011258332ns10:SmallCompaniesRegimeForAccounts2024-05-012025-04-3011258332ns10:FullAccounts2024-05-012025-04-301125833212024-05-012025-04-3011258332ns10:Director22024-05-012025-04-3011258332ns10:CompanySecretary12024-05-012025-04-3011258332ns10:RegisteredOffice2024-05-012025-04-3011258332ns5:CurrentFinancialInstruments2025-04-3011258332ns5:CurrentFinancialInstruments2024-04-3011258332ns5:Non-currentFinancialInstruments2025-04-3011258332ns5:Non-currentFinancialInstruments2024-04-3011258332ns5:ShareCapital2025-04-3011258332ns5:ShareCapital2024-04-3011258332ns5:RetainedEarningsAccumulatedLosses2025-04-3011258332ns5:RetainedEarningsAccumulatedLosses2024-04-3011258332ns5:NetGoodwill2024-05-012025-04-3011258332ns5:IntangibleAssetsOtherThanGoodwill2024-05-012025-04-3011258332ns5:PlantMachinery2024-05-012025-04-3011258332ns5:NetGoodwill2024-04-3011258332ns5:NetGoodwill2025-04-3011258332ns5:NetGoodwill2024-04-3011258332ns5:PlantMachinery2024-04-3011258332ns5:PlantMachinery2025-04-3011258332ns5:PlantMachinery2024-04-3011258332ns5:WithinOneYearns5:CurrentFinancialInstruments2025-04-3011258332ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-30112583321ns10:Director12024-04-30112583321ns10:Director12023-04-30112583321ns10:Director12024-05-012025-04-30112583321ns10:Director12023-05-012024-04-30112583321ns10:Director12025-04-30112583321ns10:Director12024-04-30
REGISTERED NUMBER: 11258332 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

WA FOODS LIMITED

WA FOODS LIMITED (REGISTERED NUMBER: 11258332)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

WA FOODS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2025







DIRECTORS: W Tuffrey
Mrs L Tuffrey





SECRETARY:





REGISTERED OFFICE: 5 Pomona Road
Shanklin
Isle of Wight
PO37 6PF





REGISTERED NUMBER: 11258332 (England and Wales)





ACCOUNTANTS: Harrison Black Limited
East Quay
Kite Hill
Wootton Bridge
Isle of Wight
PO33 4LA

WA FOODS LIMITED (REGISTERED NUMBER: 11258332)

BALANCE SHEET
30TH APRIL 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 144,888 102,689
144,888 102,689

CURRENT ASSETS
Stocks 39,500 32,500
Debtors 6 288,002 263,653
Cash at bank and in hand 202,087 214,146
529,589 510,299
CREDITORS
Amounts falling due within one year 7 209,353 187,062
NET CURRENT ASSETS 320,236 323,237
TOTAL ASSETS LESS CURRENT
LIABILITIES

465,124

425,926

CREDITORS
Amounts falling due after more than one
year

8

(9,027

)

(17,361

)

PROVISIONS FOR LIABILITIES (32,457 ) (21,080 )
NET ASSETS 423,640 387,485

WA FOODS LIMITED (REGISTERED NUMBER: 11258332)

BALANCE SHEET - continued
30TH APRIL 2025

2025 2024
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 423,540 387,385
423,640 387,485

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 5th July 2025 and were signed on its behalf by:





W Tuffrey - Director


WA FOODS LIMITED (REGISTERED NUMBER: 11258332)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2025


1. STATUTORY INFORMATION

WA Foods 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance and at variable rates on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


WA FOODS LIMITED (REGISTERED NUMBER: 11258332)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025


2. ACCOUNTING POLICIES - continued
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 14 (2024 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2024
and 30th April 2025 125,000
AMORTISATION
At 1st May 2024
and 30th April 2025 125,000
NET BOOK VALUE
At 30th April 2025 -
At 30th April 2024 -

WA FOODS LIMITED (REGISTERED NUMBER: 11258332)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2024 222,774
Additions 78,421
At 30th April 2025 301,195
DEPRECIATION
At 1st May 2024 120,085
Charge for year 36,222
At 30th April 2025 156,307
NET BOOK VALUE
At 30th April 2025 144,888
At 30th April 2024 102,689

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 262,558 233,074
Other debtors 25,444 30,579
288,002 263,653

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 8,333 8,333
Trade creditors 162,184 105,542
Taxation and social security 15,657 26,616
Other creditors 23,179 46,571
209,353 187,062

WA FOODS LIMITED (REGISTERED NUMBER: 11258332)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2025 2024
£    £   
Bank loans 9,027 17,361

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2025 and 30th April 2024:

2025 2024
£    £   
W Tuffrey
Balance outstanding at start of year 37,568 (99,730 )
Amounts advanced 5,200 147,729
Amounts repaid (30,623 ) (10,431 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 12,145 37,568

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
WA FOODS LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of WA Foods Limited for the year ended 30th April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of WA Foods Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of WA Foods Limited and state those matters that we have agreed to state to the Board of Directors of WA Foods Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WA Foods Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that WA Foods Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of WA Foods Limited. You consider that WA Foods Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of WA Foods Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Harrison Black Limited
East Quay
Kite Hill
Wootton Bridge
Isle of Wight
PO33 4LA



CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
WA FOODS LIMITED


Date: .............................................