REGISTERED NUMBER: 11855225 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

JWYSIU Dressage Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs J W Y Tracey

REGISTERED OFFICE:

Pebbly Hill Stud

Icomb Road

Bledington

Chipping Norton

OX7 6XJ

REGISTERED NUMBER:

11855225 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishops Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Tangible assets

4

32,387

43,182

CURRENT ASSETS

Stocks

40,971

70,000

Cash at bank

118,927

110,965

159,898

180,965

CREDITORS

Amounts falling due within one year

5

94,207

71,984

NET CURRENT ASSETS

65,691

108,981

TOTAL ASSETS LESS CURRENT LIABILITIES

98,078

152,163

PROVISIONS FOR LIABILITIES

6

6,153

8,205

NET ASSETS

91,925

143,958

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

91,825

143,858

SHAREHOLDERS' FUNDS

91,925

143,958

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

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

The director acknowledges her 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 28 October 2025 and were signed by:

Mrs J W Y Tracey - Director

1.	STATUTORY INFORMATION

JWYSIU Dressage 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 consideration received or receivable, excluding discounts, rebates 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% reducing balance basis

Stocks

Stock has been valued by the director at the lower of cost and net realisable value.

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

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

68,913

DEPRECIATION

At 1 April 2024

25,731

Charge for year

10,795

At 31 March 2025

36,526

NET BOOK VALUE

At 31 March 2025

32,387

At 31 March 2024

43,182

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

166

4,136

Directors' current accounts

49,752

6,533

Deferred income

43,209

60,266

Accrued expenses

1,080

1,049

94,207

71,984

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

6,153

8,205

Deferred

tax

£

Balance at 1 April 2024

8,205

Accelerated capital allowances

(2,052

)

Balance at 31 March 2025

6,153

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	RELATED PARTY DISCLOSURES

The director maintains a loan account with the company. At the year end the company owed her £49,752 (2024: £6,532).