REGISTERED NUMBER: 14803632 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2025

for

West Country Clayhouse Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

Mrs Alison Jane Eley

Mr Damian Edward Piers Eley

REGISTERED OFFICE:

1 Host Street

Bristol

BS1 5BU

REGISTERED NUMBER:

14803632 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

30,443

14,678

Investment property

5

787,910

622,358

818,353

637,036

CURRENT ASSETS

Debtors

6

37,901

6,691

Cash at bank

2,750

87,970

40,651

94,661

CREDITORS

Amounts falling due within one year

7

896,738

740,921

NET CURRENT LIABILITIES

(856,087

)

(646,260

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(37,734

)

(9,224

)

PROVISIONS FOR LIABILITIES

5,784

2,789

NET LIABILITIES

(43,518

)

(12,013

)

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

(43,520

)

(12,015

)

SHAREHOLDERS' FUNDS

(43,518

)

(12,013

)

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 14th October 2025 and were signed on its behalf by:

Mr Damian Edward Piers Eley - Director

1.	STATUTORY INFORMATION

West Country Clayhouse 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

Reducing balance over 3 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1st May 2024

14,311

1,413

141

15,865

Additions

-

23,367

-

23,367

At 30th April 2025

14,311

24,780

141

39,232

DEPRECIATION

At 1st May 2024

1,164

11

12

1,187

Charge for year

3,286

4,274

42

7,602

At 30th April 2025

4,450

4,285

54

8,789

NET BOOK VALUE

At 30th April 2025

9,861

20,495

87

30,443

At 30th April 2024

13,147

1,402

129

14,678

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st May 2024

622,358

Additions

165,552

At 30th April 2025

787,910

NET BOOK VALUE

At 30th April 2025

787,910

At 30th April 2024

622,358

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

500

-

Amounts owed by group undertakings

37,101

-

VAT

-

6,212

Prepayments

300

479

37,901

6,691

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

VAT

47

-

Directors' current accounts

894,954

739,671

Accruals and deferred income

417

-

Accrued expenses

1,320

1,250

896,738

740,921

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1st May 2024

(12,015

)

Deficit for the year

(31,505

)

At 30th April 2025

(43,520

)

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 West Country Clayhouse Ltd 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 West Country Clayhouse Ltd, 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 West Country Clayhouse Ltd and state those matters that we have agreed to state to the Board of Directors of West Country Clayhouse Ltd, 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 West Country Clayhouse Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that West Country Clayhouse Ltd 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 loss of West Country Clayhouse Ltd. You consider that West Country Clayhouse Ltd 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 West Country Clayhouse Ltd. 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.

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

14th October 2025