REGISTERED NUMBER: 09577870 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Wetheralds of Harrogate Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

F Murphy

Mrs F Seal

SECRETARY:

REGISTERED OFFICE:

Horley Green House

Horley Green Road

Halifax

West Yorkshire

HX3 6AS

REGISTERED NUMBER:

09577870 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

29,768

41,852

CURRENT ASSETS

Debtors

5

307,642

394,409

Cash at bank

199,668

182,644

507,310

577,053

CREDITORS

Amounts falling due within one year

6

146,190

167,921

NET CURRENT ASSETS

361,120

409,132

TOTAL ASSETS LESS CURRENT LIABILITIES

390,888

450,984

CREDITORS

Amounts falling due after more than one year

7

(96,747

)

(114,854

)

PROVISIONS FOR LIABILITIES

8

(5,656

)

(7,952

)

NET ASSETS

288,485

328,178

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

288,484

328,177

SHAREHOLDERS' FUNDS

288,485

328,178

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 15 January 2026 and were signed on its behalf by:

F Murphy - Director

1.	STATUTORY INFORMATION

Wetheralds of Harrogate 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 14 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

and 31 May 2025

17,245

117,658

275

135,178

DEPRECIATION

At 1 June 2024

13,766

79,469

91

93,326

Charge for year

2,447

9,546

91

12,084

At 31 May 2025

16,213

89,015

182

105,410

NET BOOK VALUE

At 31 May 2025

1,032

28,643

93

29,768

At 31 May 2024

3,479

38,189

184

41,852

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

138,707

112,337

Amounts recoverable on contract

28,295

59,591

Other debtors

130,800

216,000

Tax

7,005

-

VAT

-

3,646

Prepayments

2,835

2,835

307,642

394,409

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

59,499

74,013

Tax

408

7,005

Social security and other taxes

3,827

24,188

VAT

50,791

-

Other creditors

-

3,542

Directors' loan accounts

30,335

57,843

Accrued expenses

1,330

1,330

146,190

167,921

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans - 2-5 years

29,822

35,771

Finance leases

66,925

79,083

96,747

114,854

8.	PROVISIONS FOR LIABILITIES

31.5.25

31.5.24

£

£

Deferred tax

5,656

7,952

Deferred

tax

£

Balance at 1 June 2024

7,952

Deferred Tax

(2,296

)

Balance at 31 May 2025

5,656

9.	RELATED PARTY DISCLOSURES

The company is controlled by the company director.