Company No: 11198224 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	180,223		199,303
		180,223		199,303
Current assets
Debtors	4	191,454		186,135
Cash at bank and in hand		239,489		55,590
		430,943		241,725
Creditors: amounts falling due within one year	5	( 404,721)		( 265,875)
Net current assets/(liabilities)		26,222		(24,150)
Total assets less current liabilities		206,445		175,153
Provision for liabilities		( 40,948)		( 32,216)
Net assets		165,497		142,937
Capital and reserves
Called-up share capital		50,000		50,000
Profit and loss account		115,497		92,937
Total shareholders' funds		165,497		142,937

For the financial year ending 05 April 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 members have 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Woodhall Estate Management Limited (registered number: 11198224) were approved and authorised for issue by the Director on 10 November 2025. They were signed on its behalf by:

T R B Abel Smith 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

Woodhall Estate Management Limited (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 Estate Office, Woodhall Park, Watton-at-Stone, Hertford ,SG14 3NE, United Kingdom.

The financial statements have been prepared under the historical cost convention, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Turnover

Turnover represents charges for the provision of services under the management agreements with group entities. Turnover is recognised when the service has been provided.

Taxation

Current tax
Tax represents the sum of the tax currently payable and any deferred tax.

The current tax charge is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the Statement of income and retained earnings because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	15 - 25 % reducing balance
Vehicles	25 % reducing balance
Office equipment	10 - 33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the Statement of Income and Retained Earnings.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	18		21

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 06 April 2024	234,765		61,740		71,701		368,206
Additions	6,320		0		13,600		19,920
Disposals	0		0		( 2,015)		( 2,015)
At 05 April 2025	241,085		61,740		83,286		386,111
Accumulated depreciation
At 06 April 2024	97,007		38,452		33,444		168,903
Charge for the financial year	21,648		5,822		10,855		38,325
Disposals	0		0		( 1,340)		( 1,340)
At 05 April 2025	118,655		44,274		42,959		205,888
Net book value
At 05 April 2025	122,430		17,466		40,327		180,223
At 05 April 2024	137,758		23,288		38,257		199,303

4. Debtors

	2025		2024
	£		£
Trade debtors	404		79,963
Prepayments	14,035		91,327
Other debtors	177,015		14,845
	191,454		186,135

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	35,414		39,393
Accruals and deferred income	67,673		57,723
Taxation and social security	23,541		49,377
Other creditors	278,093		119,382
	404,721		265,875