REGISTERED NUMBER: 04730272 (England and Wales)

WAYNE TUFFIN GAME SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr E W Tuffin

SECRETARY:

Mrs E A Tuffin

REGISTERED OFFICE:

Lodge Farm

Bishops Castle

Shropshire

SY9 5DR

REGISTERED NUMBER:

04730272 (England and Wales)

ACCOUNTANTS:

Morgans

Clive House

Severn Road

Welshpool

Powys

SY21 7AL

FIXED ASSETS

Tangible assets

4

84,958

74,448

CURRENT ASSETS

Stocks

30,100

56,200

Debtors

5

32,320

71,332

Cash at bank

683

-

63,103

127,532

CREDITORS

Amounts falling due within one year

6

74,467

116,576

NET CURRENT (LIABILITIES)/ASSETS

(11,364

)

10,956

TOTAL ASSETS LESS CURRENT LIABILITIES

73,594

85,404

CREDITORS

Amounts falling due after more than one year

7

(56,158

)

(70,113

)

PROVISIONS FOR LIABILITIES

(15,027

)

(14,145

)

NET ASSETS

2,409

1,146

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,409

146

SHAREHOLDERS' FUNDS

2,409

1,146

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 his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

Mr E W Tuffin - Director

1.	STATUTORY INFORMATION

Wayne Tuffin Game Services 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 the consideration received or receivable, excluding discounts, rebates, value added tax 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Pickups and ATVs

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Pickups

machinery

and ATVs

Totals

£

£

£

COST

At 1 April 2024

105,703

103,442

209,145

Additions

9,293

29,730

39,023

Disposals

-

(26,429

)

(26,429

)

At 31 March 2025

114,996

106,743

221,739

DEPRECIATION

At 1 April 2024

94,193

40,504

134,697

Charge for year

4,114

17,800

21,914

Eliminated on disposal

-

(19,830

)

(19,830

)

At 31 March 2025

98,307

38,474

136,781

NET BOOK VALUE

At 31 March 2025

16,689

68,269

84,958

At 31 March 2024

11,510

62,938

74,448

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Pickups

machinery

and ATVs

Totals

£

£

£

COST

At 1 April 2024

8,310

68,912

77,222

Additions

-

24,930

24,930

At 31 March 2025

8,310

93,842

102,152

DEPRECIATION

At 1 April 2024

6,831

16,184

23,015

Charge for year

-

16,298

16,298

At 31 March 2025

6,831

32,482

39,313

NET BOOK VALUE

At 31 March 2025

1,479

61,360

62,839

At 31 March 2024

1,479

52,728

54,207

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

25,993

46,257

Other debtors

6,327

25,075

32,320

71,332

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

14,740

26,114

Hire purchase contracts

12,654

14,572

Trade creditors

17,674

40,702

Taxation and social security

29,048

35,188

Other creditors

351

-

74,467

116,576

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

44,135

58,874

Hire purchase contracts

12,023

11,239

56,158

70,113

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

6,333

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

-

12,542

Hire purchase contracts

24,677

25,811

24,677

38,353

The Hire Purchase liabilities are secured upon the assets they relate. The bank overdraft is secured by the director's personal guarantee.