Acorah Software Products - Accounts Production 16.4.675 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 11891748 Mrs. Joanne Wells Mr Ian Wells Mrs. Joanne Wells iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11891748 2024-02-29 11891748 2025-02-28 11891748 2024-03-01 2025-02-28 11891748 frs-core:CurrentFinancialInstruments 2025-02-28 11891748 frs-core:Non-currentFinancialInstruments 2025-02-28 11891748 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 11891748 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 11891748 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-29 11891748 frs-core:MotorVehicles 2025-02-28 11891748 frs-core:MotorVehicles 2024-03-01 2025-02-28 11891748 frs-core:MotorVehicles 2024-02-29 11891748 frs-core:PlantMachinery 2025-02-28 11891748 frs-core:PlantMachinery 2024-03-01 2025-02-28 11891748 frs-core:PlantMachinery 2024-02-29 11891748 frs-core:ShareCapital 2025-02-28 11891748 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 11891748 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 11891748 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 11891748 frs-bus:SmallEntities 2024-03-01 2025-02-28 11891748 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 11891748 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 11891748 frs-bus:Director1 2024-03-01 2025-02-28 11891748 frs-bus:Director2 2024-03-01 2025-02-28 11891748 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 11891748 frs-countries:EnglandWales 2024-03-01 2025-02-28 11891748 2023-02-28 11891748 2024-02-29 11891748 2023-03-01 2024-02-29 11891748 frs-core:CurrentFinancialInstruments 2024-02-29 11891748 frs-core:Non-currentFinancialInstruments 2024-02-29 11891748 frs-core:ShareCapital 2024-02-29 11891748 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 11891748
Wells Shepherd Huts Ltd.
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11891748
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,700 23,325
25,700 23,325
CURRENT ASSETS
Stocks 5 19,510 13,255
Debtors 6 2,210 12,292
Cash at bank and in hand 38,137 2,660
59,857 28,207
Creditors: Amounts Falling Due Within One Year 7 (39,812 ) (28,618 )
NET CURRENT ASSETS (LIABILITIES) 20,045 (411 )
TOTAL ASSETS LESS CURRENT LIABILITIES 45,745 22,914
Creditors: Amounts Falling Due After More Than One Year 8 (12,059 ) (8,974 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,095 ) (3,385 )
NET ASSETS 28,591 10,555
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 28,491 10,455
SHAREHOLDERS' FUNDS 28,591 10,555
Page 1
Page 2
For the year ending 28 February 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs. Joanne Wells
Director
28/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wells Shepherd Huts Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 11891748 . The registered office is Stydd Lodge Farm, Stydd Lane, Ribchester, Preston, PR3 3YQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 3% Straight Line
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
2.4. Stocks and Work in Progress
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Manufacturing 1 1
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 March 2024 6,335 23,016 6,850 36,201
Additions - 7,029 - 7,029
As at 28 February 2025 6,335 30,045 6,850 43,230
Depreciation
As at 1 March 2024 565 8,556 3,755 12,876
Provided during the period 125 3,909 620 4,654
As at 28 February 2025 690 12,465 4,375 17,530
Net Book Value
As at 28 February 2025 5,645 17,580 2,475 25,700
As at 1 March 2024 5,770 14,460 3,095 23,325
5. Stocks
2025 2024
£ £
Stock 19,510 13,255
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 7,453
Prepayments and accrued income 1,666 4,839
Other taxes and social security 544 -
2,210 12,292
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,509 2,232
Bank loans and overdrafts 4,045 2,289
Corporation tax 5,906 2,487
Other taxes and social security - 324
VAT 3,928 3,889
Other creditors 910 -
Accruals and deferred income 6,992 2,614
Directors' loan accounts 14,522 14,783
39,812 28,618
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 12,059 8,974
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts - 535
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5