Company No: 11324380 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.05.2025		31.05.2024
		£		£
Fixed assets
Investment property	3	90,000		90,000
		90,000		90,000
Current assets
Cash at bank and in hand		5,080		6,458
		5,080		6,458
Creditors: amounts falling due within one year	4	( 64,430)		( 69,589)
Net current liabilities		(59,350)		(63,131)
Total assets less current liabilities		30,650		26,869
Net assets		30,650		26,869
Capital and reserves
Called-up share capital	5	1		1
Revaluation reserve		20,037		20,037
Profit and loss account		10,612		6,831
Total shareholder's funds		30,650		26,869

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Woodhurst Capital Management Ltd (registered number: 11324380) were approved and authorised for issue by the Director on 20 October 2025. They were signed on its behalf by:

Gregory Dean Fidler Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Woodhurst Capital Management Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Fleming Court, Leigh Road, Eastleigh, SO50 9PD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Leases

The Company as lessor
Amounts due from lessees under finance leases are recognised as receivables at the amount of the company’s net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the company’s net investment outstanding in respect of leases.

Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2. Employees

	31.05.2025		31.05.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Investment property

	Investment property
	£
Valuation
As at 01 June 2024	90,000
As at 31 May 2025	90,000

Valuation

The directors review of the market valuation of the investment properties was completed at the Balance Sheet date. The fair value of the companies residential investment properties at 31 May 2025 have been arrived at on the basis of valuations carried out in previous years, as well as a review of the market price of similar properties at the year end.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	31.05.2025		31.05.2024
	£		£
Historic cost	67,038		68,597

4. Creditors: amounts falling due within one year

	31.05.2025		31.05.2024
	£		£
Amounts owed to director	62,501		67,689
Accruals	925		882
Taxation and social security	1,004		1,018
	64,430		69,589

5. Called-up share capital

	31.05.2025		31.05.2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1