REGISTERED NUMBER: 01242978 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

WOODROEPARR LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

30,209

37,161

Investment property

5

380,124

185,000

410,333

222,161

CURRENT ASSETS

Debtors

6

16,497

281,854

Cash at bank and in hand

168,203

177,384

184,700

459,238

CREDITORS

Amounts falling due within one year

7

85,451

84,413

NET CURRENT ASSETS

99,249

374,825

TOTAL ASSETS LESS CURRENT LIABILITIES

509,582

596,986

PROVISIONS FOR LIABILITIES

7,908

9,215

NET ASSETS

501,674

587,771

CAPITAL AND RESERVES

Called up share capital

900

900

Fair value reserve

11,410

11,410

Retained earnings

489,364

575,461

501,674

587,771

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 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 2 December 2025 and were signed on its behalf by:

Mr A D Woodhouse - Director

1.	STATUTORY INFORMATION

Woodroeparr Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

01242978

Registered office:

7 Marconi Gate

Stafford

Staffordshire

ST18 0FZ

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred in respect of the transaction can be measured reliably.

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 etc

-

25% on reducing balance and 15% on reducing balance

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

199,218

65,108

1,004

265,330

DEPRECIATION

At 1 April 2024

176,545

51,288

336

228,169

Charge for year

3,398

3,454

100

6,952

At 31 March 2025

179,943

54,742

436

235,121

NET BOOK VALUE

At 31 March 2025

19,275

10,366

568

30,209

At 31 March 2024

22,673

13,820

668

37,161

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

185,000

Additions

195,124

At 31 March 2025

380,124

NET BOOK VALUE

At 31 March 2025

380,124

At 31 March 2024

185,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2022

11,410

Cost

368,714

380,124

If investment properties had not been revalued they would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

173,590

173,590

Investment properties were valued on an open market basis on 31 March 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

9,644

31,365

Other debtors

6,853

250,489

16,497

281,854

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

421

28,841

Taxation and social security

-

2,166

Other creditors

85,030

53,406

85,451

84,413