Five River Warminster Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 13266512

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		299,064		272,233

			299,064		272,233
CURRENT ASSETS
Debtors	5	87,215		34,810
Cash at bank and in hand		136,052		38,832

		223,267		73,642
Creditors: Amounts Falling Due Within One Year	6	(73,993 )		(51,947 )

NET CURRENT ASSETS (LIABILITIES)			149,274		21,695

TOTAL ASSETS LESS CURRENT LIABILITIES			448,338		293,928

Creditors: Amounts Falling Due After More Than One Year	7		(147,058 )		(100,591 )

NET ASSETS			301,280		193,337

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			301,180		193,237

SHAREHOLDERS' FUNDS			301,280		193,337

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Five River Warminster Ltd

Statement of Financial Position (continued)

As At 31 March 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Gurveer Dhillon

Director

24 December 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Five River Warminster Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13266512 . The registered office is 50, Fendyke Road, Belverde, Kent, DA17 5DP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	8 Years of Life
Plant & Machinery	As per finance lease
Motor Vehicles	Depreciation @ 25%
Fixtures & Fittings	As per finance lease

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

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Five River Warminster Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2024	6,248	280,959	-	251,322	538,529
Additions	-	27,612	123,117	-	150,729

As at 31 March 2025	6,248	308,571	123,117	251,322	689,258

Depreciation
As at 1 April 2024	781	198,109	-	67,406	266,296
Provided during the period	781	83,893	-	39,224	123,898

As at 31 March 2025	1,562	282,002	-	106,630	390,194

Net Book Value
As at 31 March 2025	4,686	26,569	123,117	144,692	299,064

As at 1 April 2024	5,467	82,850	-	183,916	272,233

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	3,809	2,211
VAT	-	584
Directors' loan accounts	51,391	-

	55,200	2,795
Due after more than one year
Other debtors	32,015	32,015

	87,215	34,810

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Five River Warminster Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	46,247	25,312
Other taxes and social security	1,406	1,410
VAT	20,537	-
Net wages	5,456	3,519
Other creditors	347	92
Directors' loan accounts	-	21,614

	73,993	51,947

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	147,058	100,591

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	155,992	155,996
Less: Finance charges allocated to future periods	8,934	55,405

	147,058	100,591

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	63,750	63,750
Later than one year and not later than five years	318,750	318,750
Later than five years	63,750	127,500

	446,250	510,000

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Five River Warminster Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Gurveer Dhillon	-	25,696	-	-	25,696
Mr Ahmed Hassan	-	25,696	-	-	25,696

The above loan has been provided at the official rate of interest of 2.5% and is repayable on demand.

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