REGISTERED NUMBER: 12341949 (England and Wales)

Wilstone House & Gardens Ltd

Unaudited Financial Statements

for the Year Ended 31 January 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTOR:

C H McKinnon-Wood

SECRETARY:

Mrs C L S McKinnon-Wood

REGISTERED OFFICE:

Wilstone House

Cardington

Church Stretton

SHROPSHIRE

SY67HW

REGISTERED NUMBER:

12341949 (England and Wales)

ACCOUNTANTS:

Streets Dyke Ruscoe Ltd

110 Corve Street

Ludlow

SHROPSHIRE

SY8 1DJ

FIXED ASSETS

Tangible assets

4

55,533

54,255

CURRENT ASSETS

Stocks

518,366

457,287

Debtors

5

36,335

69,914

Cash at bank and in hand

11,814

20,911

566,515

548,112

CREDITORS

Amounts falling due within one year

6

1,089,726

880,433

NET CURRENT LIABILITIES

(523,211

)

(332,321

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(467,678

)

(278,066

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(467,778

)

(278,166

)

(467,678

)

(278,066

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22 September 2025 and were signed by:

C H McKinnon-Wood - Director

1.	STATUTORY INFORMATION

Wilstone House & Gardens Ltd 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.

Short leasehold

-

10% on reducing balance

Improvements to property

-

10% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

33% on cost

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.

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 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 February 2024

8,283

2,646

6,785

Additions

-

-

-

Disposals

-

-

-

At 31 January 2025

8,283

2,646

6,785

DEPRECIATION

At 1 February 2024

1,574

658

2,145

Charge for year

671

199

928

Eliminated on disposal

-

-

-

At 31 January 2025

2,245

857

3,073

NET BOOK VALUE

At 31 January 2025

6,038

1,789

3,712

At 31 January 2024

6,709

1,988

4,640

Fixtures

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2024

3,686

52,785

10,464

84,649

Additions

350

-

17,764

18,114

Disposals

-

-

(2,450

)

(2,450

)

At 31 January 2025

4,036

52,785

25,778

100,313

DEPRECIATION

At 1 February 2024

971

18,783

6,263

30,394

Charge for year

610

8,500

5,911

16,819

Eliminated on disposal

-

-

(2,433

)

(2,433

)

At 31 January 2025

1,581

27,283

9,741

44,780

NET BOOK VALUE

At 31 January 2025

2,455

25,502

16,037

55,533

At 31 January 2024

2,715

34,002

4,201

54,255

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

71

157

Other debtors

-

7,559

Tax

-

8,797

Prepayments

36,264

53,401

36,335

69,914

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

448,024

484,751

Social security and other taxes

3,188

3,099

VAT

3,649

563

Other creditors

593

584

Amounts owing to a related

party

579,653

338,732

Directors' current accounts

94

7,177

Accruals and deferred income

54,525

45,527

1,089,726

880,433

The following reproduces the text of the report prepared for the director 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 Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Streets Dyke Ruscoe Ltd

110 Corve Street

Ludlow

SHROPSHIRE

SY8 1DJ

22 September 2025