REGISTERED NUMBER: 13060174 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Woodward & Barlow Management Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

J A Woodward

W P Barlow

Registered office:

c/o Frogg manor

Nantwich Road

Broxton

Chester

Cheshire

CH3 9JW

Registered number:

13060174 (England and Wales)

Accountants:

Ridgway and Company

The Office,

Ffordd Pentre Bach,

Nercwys.

Mold

Flintshire

CH7 4EG

FIXED ASSETS

Property, plant and equipment

4

69,370

77,060

CURRENT ASSETS

Inventories

27,796

29,328

Debtors

5

116,260

74,850

Cash at bank and in hand

40,230

59,581

184,286

163,759

CREDITORS

Amounts falling due within one year

6

236,245

231,841

NET CURRENT LIABILITIES

(51,959

)

(68,082

)

TOTAL ASSETS LESS CURRENT LIABILITIES

17,411

8,978

PROVISIONS FOR LIABILITIES

3,166

1,375

NET ASSETS

14,245

7,603

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

14,243

7,601

SHAREHOLDERS' FUNDS

14,245

7,603

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 23 December 2025 and were signed on its behalf by:

J A Woodward - Director

W P Barlow - Director

1.	STATUTORY INFORMATION

Woodward & Barlow Management Limited 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

Revenue 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.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Computer equipment

-

20% on reducing balance

STOCKS

Inventories 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 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.

HIRE PURCHASE AND LEASING COMMITMENTS

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

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 51 (2024 - 47 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

27,253

66,165

1,889

95,307

Additions

894

1,200

-

2,094

At 31 March 2025

28,147

67,365

1,889

97,401

DEPRECIATION

At 1 April 2024

9,356

8,211

680

18,247

Charge for year

3,706

5,836

242

9,784

At 31 March 2025

13,062

14,047

922

28,031

NET BOOK VALUE

At 31 March 2025

15,085

53,318

967

69,370

At 31 March 2024

17,897

57,954

1,209

77,060

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

112

14,376

Other debtors

22,698

24,969

22,810

39,345

Amounts falling due after more than one year:

Other debtors

93,450

35,505

Aggregate amounts

116,260

74,850

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

131,446

86,532

Taxation and social security

61,526

94,767

Other creditors

43,273

50,542

236,245

231,841

7.	RELATED PARTY DISCLOSURES

Included within other debtors is an amount owed to the company by Woodward & Falconer Property Limited of £91,509 (2024 - £35,465) and Woodward & Falconer Management Co Limited of £1,941.