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Whewells (Hardboard) Limited |  |  |  |  |
Company Registration Number |  |  |  |  |
00603785 |  |  |  |  |  |  |
Report of the Directors and |  |  |  |  |
Abridged Unaudited Financial Statements |  |  |  |
Period of accounts |  |  |  |  |  |
Start date 01/06/2024 |  |  |  |  |
End date 31/05/2025 |  |  |  |  |  |
|  |  |  |  |  |  | Page 1

Whewells (Hardboard) Limited |  |  |  |  |
Contents of the Financial Statements |  |  |  |
for the Period Ended 31 May 2025 |  |  |  |
|  |  |  |  |  |  | Page
Company Information |  |  |  |  |  | 3
Abridged Balance Sheet |  |  |  |  | 4 - 5
Notes to the Financial Statements |  |  |  | 6 - 10
|  |  |  |  |  |  | Page 2

Whewells (Hardboard) Limited |  |  |  |  |
Company Information |  |  |  |  |  |
for the Period Ended 31 May 2025 |  |  |  |
Directors |  |  |  | Mr A M D Whewell |  |  |
|  |  |  | Mr G R Whewell |  |  |
|  |  |  | Mrs M Whewell |  |  |
|  |  |  | Mrs K A Whewell |  |  |
Company secretary |  |  | Mrs K A Whewell |  |  |
Registered office |  |  | Bridge Street |  |  |
|  |  |  | Accrington |  |  |
|  |  |  | Lancashire |  |  |
|  |  |  | BB5 1HJ |  |  |
Company Registration Number |  | 00603785 |  |  |
|  |  |  |  |  |  | Page 3

Whewells (Hardboard) Limited |  |  |  |  |
Balance Sheet |  |  |  |  |  |
for the Period Ended 31 May 2025 |  |  |  |
Company registration number 00603785 |  |  |  |
|  |  |  |  |  | 2025 | 2,024
|  |  |  |  | Notes | £ | £
Fixed assets |  |  |  |  |  |
Tangible fixed assets |  |  | 2 | 58,321 | 67,263
|  |  |  |  |  | _______ | _______
Total fixed assets |  |  |  |  | 58,321 | 67,263
Current assets |  |  |  |  |  |
Stocks |  |  |  |  | 3 | 194,452 | 183,187
Debtors |  |  |  |  | 4 | 16,403 | 17,465
Cash at bank and in hand |  |  |  | 124,241 | 123,735
|  |  |  |  |  | _______ | _______
Total current assets/(liabilities) |  |  | 335,096 | 324,387
Creditors |  |  |  |  |  |  |
Creditors - amounts falling |  |  |  |  |
due within one year |  |  |  | 5 | 91,116 | 82,114
|  |  |  |  |  | _______ | _______
Net current assets |  |  |  |  | 243,980 | 242,273
|  |  |  |  |  | _______ | _______
Total assets less current liabilities |  |  | 302,301 | 309,536
|  |  |  |  |  | _______ | _______
Provision for liabilities |  |  | 6 | 2,572 | 3,696
|  |  |  |  |  | _______ | _______
Long term creditors |  |  |  |  | 2,572 | 3,696
|  |  |  |  |  | ______ | ______
Net assets/(liabilities) |  |  |  | 299,729 | 305,840
Capital and reserves |  |  |  |  |  |
Called up share capital |  |  | 7 | 800 | 800
Profit and loss account |  |  | 8 | 298,929 | 305,040
|  |  |  |  |  | ______ | ______
Total shareholders funds |  |  |  | 299,729 | 305,840
|  |  |  |  |  |  | Page 4

Whewells (Hardboard) Limited |  |  |  |  |  |
Balance Sheet |  |  |  |  |  |  |
for the Period Ended 31 May 2025 |  |  |  |  |
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The option not to file the profit and loss account has been taken. |  |
For the year ending 31 May 2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements were approved by the Board of Directors on | 2025-12-22 |
SIGNED ON BEHALF OF THE BOARD BY |  |  |  |  |
Name | Mr A M D Whewell |  |  |  |  |  |  |
The notes form part of these financial statements |  |  |  |
Average number of employees during period | 8 |  |  |
|  |  |  |  |  |  | Page 5 |

Whewells (Hardboard) Limited |  |  |  |  |  |
Notes to the Financial Statements |  |  |  |  |
for the Period Ended 31 May 2025 |  |  |  |  |
1. Accounting policies |  |  |  |  |  |
Basis of preparation |  |  |  |  |  |  |
The financial statements have been prepared under the historical cost convention and in accordance with the small companies regime.
Tangible fixed assets Depreciation |  |  |  |  |
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
Freehold buildings |  | 2% straight line |  |  |  |  |
Office equipment |  | 20% straight line |  |  |  |  |
Motor vehicles |  | 20% straight line |  |  |  |  |
Plant and machinery |  | 10% straight line |  |  |  |  |
Stocks |  |  |  |  |  |  |  |
Stocks and work-in-progress 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 expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation |  |  |  |  |  |  |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Pension costs |  |  |  |  |  |  |
The company operates a defined contribution pension scheme for employees. The annual contributionspayable are charged to the profit and loss account.
|  |  |  |  |  |  | Page 6 |

Whewells (Hardboard) Limited |  |  |  |  |
Notes to the Financial Statements |  |  |  |
for the Period Ended 31 May 2025 |  |  |  |
2. Tangible fixed assets |  |  |  |  |
|  | Land and | Plant and |  |  | Motor | Total
|  | buildings | machinery |  |  | vehicles |
Cost |  | £ | £ |  |  | £ | £
At 1 June 2024 | 151,571 | 52,485 |  |  | 39,605 | 243,661
Additions |  |  | 599 |  |  |  | 599
|  | ______ | _____ |  |  | _____ | ______
At 31 May 2025 | 151,571 | 53,084 |  |  | 39,605 | 244,260
Depreciation |  |  |  |  |  |
At 1 June 2024 | 103,758 | 46,347 |  |  | 26,293 | 176,398
Charge for year | 3,031 | 805 |  |  | 5,705 | 9,541
|  | ______ | _____ |  |  | _____ | ______
At 31 May 2025 | 106,789 | 47,152 |  |  | 31,998 | 185,939
Net book value |  |  |  |  |  |
At 31 May 2025 | 44,782 | 5,932 |  |  | 7,607 | 58,321
At 31 May 2024 | 47,813 | 6,138 |  |  | 13,312 | 67,263
|  |  |  |  |  |  | Page 7

Whewells (Hardboard) Limited |  |  |  |  |  |
Notes to the Financial Statements |  |  |  |  |
for the Period Ended 31 May 2025 |  |  |  |  |
3. Stocks |  |  |  |  |  | 2025 | 2,024 |
Raw materials |  |  |  |  | 194,452 | 183,187 |
Total |  |  |  |  |  | 194,452 | 183,187 |
4. Debtors |  |  |  |  |  | 2025 | 2,024 |
Trade debtors |  |  |  |  | 13,443 | 14,013 |
Other debtors |  |  |  |  | 2,960 | 3,452 |
|  |  |  |  |  | _____ | _____ |
Total |  |  |  |  |  | 16,403 | 17,465 |
5. Creditors amounts falling due within one year |  | 2025 | 2,024 |
Trade creditors |  |  |  |  | 59,735 | 41,443 |
Corporation tax |  |  |  |  | 869 | 6,511 |
Other taxation and social security |  |  | 11,938 | 13,699 |
Accruals and deferred income |  |  |  | 5,234 | 7,121 |
Other creditors |  |  |  |  | 13,340 | 13,340 |
|  |  |  |  |  | _____ | _____ |
Total |  |  |  |  |  | 91,116 | 82,114 |
|  |  |  |  |  |  | Page 8 |

Whewells (Hardboard) Limited |  |  |  |  |
Notes to the Financial Statements |  |  |  |
for the Period Ended 31 May 2025 |  |  |  |
6. Provisions for liabilities |  |  |  | £ |
Provisions at 1 June 2024 |  |  |  | 3,696 |
Movements to |  |  |  |  |  |
Movements from |  |  |  |  | 1,124 |
|  |  |  |  |  | ____ |
At 31 May 2025 |  |  |  |  | 2,572 |
7. Share capital |  |  |  |  | 2025 | 2,024
Authorised type |  |  | Par value |  | £ | £
Ordinary |  |  |  | 1 |  | 800 | 800
|  |  |  |  |  | ___ | ___
Total |  |  |  |  |  | 800 | 800
Allotted, called up and paid |  |  |  | £ | £
Ordinary |  |  |  |  |  | 800 | 800
|  |  |  |  |  | ___ | ___
Total |  |  |  |  |  | 800 | 800
8. Reserves/Retained profit |  |  |  |  |
Retained profit reconciliation |  |  |  | £ |
Reserves at 1 June 2024 |  |  |  | 305,040 |
Profit/(Loss) for year |  |  |  | (4,111) |
Dividends paid |  |  |  |  | 2,000 |
|  |  |  |  |  | ______ |
Retained Profit/(Loss) at 31 May 2025 |  |  | 298,929 |
|  |  |  |  |  |  | Page 9

Whewells (Hardboard) Limited |  |  |  |  |  |
Notes to the Financial Statements |  |  |  |  |
for the Period Ended 31 May 2025 |  |  |  |  |
9. Related party transactions |  |  |  |  |  |
Mr G R Whewell and Mrs M Whewell own the property 16 Bridge Street, Accrington.The company paid rent of £ 12,000 for the year (2024 £ 11,250). All rents due at the yearend had been paid.
|  |  |  |  |  |  | Page 10 |