REGISTERED NUMBER: 13425308 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

WATERGULL ORCHARDS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J S Fisher

REGISTERED OFFICE:

115c Milton Road

Cambridge

United Kingdom

CB4 1XE

REGISTERED NUMBER:

13425308 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Chartered Accountants

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Tangible assets

4

62,887

85,337

CURRENT ASSETS

Stocks

42,415

69,508

Debtors

5

26,646

19,258

Cash at bank

47,873

30,050

116,934

118,816

CREDITORS

Amounts falling due within one year

6

140,004

170,285

NET CURRENT LIABILITIES

(23,070

)

(51,469

)

TOTAL ASSETS LESS CURRENT LIABILITIES

39,817

33,868

PROVISIONS FOR LIABILITIES

4,177

8,867

NET ASSETS

35,640

25,001

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

35,540

24,901

SHAREHOLDERS' FUNDS

35,640

25,001

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 January 2026 and were signed by:

J S Fisher - Director

1.	STATUTORY INFORMATION

Watergull Orchards 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on a going concern basis. This may not be appropriate because at 31st July 2025 the company's current liabilities exceeded its current assets by £23,070 and total liabilities of the company were £144,181. The company is reliant upon the continued support of its director, bank and creditors, but there is no evidence to suggest that this will not continue and that further funds will not be provided, as necessary, to enable the company to continue as a going concern.

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.

Improvements to property

-

10% on cost

Plant and machinery

-

20% on cost

Motor vehicles

-

20% on cost

Office equipment

-

25% on cost

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 Profit and Loss Account, 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 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Office

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

47,185

54,719

37,036

3,242

142,182

Disposals

-

(7,150

)

-

-

(7,150

)

At 31 July 2025

47,185

47,569

37,036

3,242

135,032

DEPRECIATION

At 1 August 2024

1,561

30,780

22,224

2,280

56,845

Charge for year

4,719

9,514

7,408

809

22,450

Eliminated on disposal

-

(7,150

)

-

-

(7,150

)

At 31 July 2025

6,280

33,144

29,632

3,089

72,145

NET BOOK VALUE

At 31 July 2025

40,905

14,425

7,404

153

62,887

At 31 July 2024

45,624

23,939

14,812

962

85,337

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

22,210

16,037

Prepayments

4,436

3,221

26,646

19,258

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

5,340

9,051

Social security and other taxes

419

833

Due to Pension company

131

116

VAT

9,489

118

Other creditors

1,483

4,491

Director's current account

121,252

153,861

Accruals and deferred income

1,890

1,815

140,004

170,285

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J S Fisher.