Wood Hall & Heward Limited - Filleted accounts

Registered number

03367370

Wood Hall & Heward Limited

Filleted Accounts

31 March 2025

Wood Hall & Heward Limited
Registered number:		03367370
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		162,067			62,200

Current assets
Debtors	4	290,262			215,912
Cash at bank and in hand		322,803			95,153
		613,065			311,065

Creditors: amounts falling due within one year	5	(378,630)			(269,349)

Net current assets			234,435			41,716

Total assets less current liabilities			396,502			103,916

Creditors: amounts falling due after more than one year	6		(8,708)			(26,986)

Provisions for liabilities			(71,359)			(15,421)


Net assets			316,435			61,509

Capital and reserves
Called up share capital			999			999
Profit and loss account			315,436			60,510

Shareholder's funds			316,435			61,509

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J M E Ross
Director
Approved by the board on 24 December 2025

Wood Hall & Heward Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Plant and machinery			15% reducing balance
	Motor vehicles			25% reducing balance
	Computer equipment			25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Financial instruments
	Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument. Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts. Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

	Hire purchase and leasing commitments
	Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					7		7


3	Tangible fixed assets
		Plant and machinery		Motor vehicles		Computer Equipment		Total
£			£		£
	Cost
	At 1 April 2024	377,276		33,986		8,965		420,227
	Additions	91,994		26,977		756		119,727
	At 31 March 2025	469,270		60,963		9,721		539,954

	Depreciation
	At 1 April 2024	318,575		31,197		8,255		358,027
	Charge for the year	14,212		5,306		342		19,860
	At 31 March 2025	332,787		36,503		8,597		377,887

	Net book value
	At 31 March 2025	136,483		24,460		1,124		162,067
	At 31 March 2024	58,701		2,789		710		62,200


4	Debtors					2025		2024
£							£

	Trade debtors					258,476		144,911
	Other debtors					31,786		71,001
						290,262		215,912


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					16,132		16,132
	Trade creditors					64,220		44,455
	Amounts owed to group undertakings					61,061		53,955
	Taxation and social security costs					150,986		150,479
	Other creditors					86,231		4,328
						378,630		269,349


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					8,708		26,986


7	Other information

	Wood Hall & Heward Limited is a private company limited by shares and incorporated in England. The parent undertaking of the entity is WHH Holdings Ltd, a company registered in England & Wales its registered office is shown below:
	Springwell Farm
	Springwell Lane
	London
	UB9 6PG