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Registered Number: 11150057
England and Wales
WENDRON STOVES LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

WENDRON STOVES LIMITED Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 91,000 |  | 98,000
Tangible fixed assets | 4 | 176,327 |  | 159,423
|  | 267,327 |  | 257,423
Current assets |  |  |
Stocks | 5 | 510,937 |  | 632,627
Debtors | 6 | 59,366 |  | 23,191
Cash at bank and in hand |  | 115,102 |  | 146,750
|  | 685,405 |  | 802,568
Creditors: amount falling due within one year | 7 | (470,510) |  | (453,774)
Net current assets |  | 214,895 |  | 348,794
Total assets less current liabilities |  | 482,222 |  | 606,217
Creditors: amount falling due after more than one year | 8 | 0 |  | (13,333)
Net assets |  | 482,222 |  | 592,884
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 482,122 |  | 592,784
Shareholders' funds |  | 482,222 |  | 592,884
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 04 December 2025 and were signed on its behalf by:
------------------------------- Nathan Ward Director
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WENDRON STOVES LIMITED Notes to the Financial Statements For the year ended 31 March 2025
General Information WENDRON STOVES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11150057, registration address Mallow Court, Wendron, Helston, Cornwall, TR13 0NA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 10 Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 15 (2024 : 15).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 April 2024 | 140,000 |  | 140,000
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 140,000 |  | 140,000
Amortisation
At 01 April 2024 | 42,000 |  | 42,000
Charge for year | 7,000 |  | 7,000
On disposals | - |  | -
At 31 March 2025 | 49,000 |  | 49,000
Net book values
At 31 March 2025 | 91,000 |  | 91,000
At 31 March 2024 | 98,000 |  | 98,000
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 April 2024 | 216,923 |  | 216,923
Additions | 45,885 |  | 45,885
Disposals | (13,976) |  | (13,976)
At 31 March 2025 | 248,832 |  | 248,832
Depreciation
At 01 April 2024 | 57,500 |  | 57,500
Charge for year | 21,291 |  | 21,291
On disposals | (6,286) |  | (6,286)
At 31 March 2025 | 72,505 |  | 72,505
Net book values
Closing balance as at 31 March 2025 | 176,327 |  | 176,327
Opening balance as at 01 April 2024 | 159,423 |  | 159,423
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 510,937 |  | 632,627
| 510,937 |  | 632,627
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 17,893 |  | 10,503
Prepayments & Accrued Income | 9,157 |  | 12,688
Other Debtors | 32,316 |  | 0
| 59,366 |  | 23,191
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 267,822 |  | 242,117
Bank Loans & Overdrafts | 13,333 |  | 10,000
Corporation Tax | 0 |  | 60,187
PAYE & Social Security | 11,047 |  | 11,113
Accrued Expenses | 10,672 |  | 11,260
Deferred Grants | 3,500 |  | 4,000
Other Creditors | 102,680 |  | 63,889
Directors' Current Accounts | 40,075 |  | 15,505
VAT | 21,381 |  | 35,703
| 470,510 |  | 453,774
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 0 |  | 13,333
| 0 |  | 13,333
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