IRIS Accounts Production v25.4.12.37 05139936 director 1.9.24 31.8.25 31.8.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05139936 2024-08-31 05139936 2025-08-31 05139936 2024-09-01 2025-08-31 05139936 2023-08-31 05139936 2023-09-01 2024-08-31 05139936 2024-08-31 05139936 ns15:EnglandWales 2024-09-01 2025-08-31 05139936 ns14:PoundSterling 2024-09-01 2025-08-31 05139936 ns10:Director1 2024-09-01 2025-08-31 05139936 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05139936 ns10:SmallEntities 2024-09-01 2025-08-31 05139936 ns10:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 05139936 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 05139936 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05139936 ns10:FullAccounts 2024-09-01 2025-08-31 05139936 1 2024-09-01 2025-08-31 05139936 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 05139936 ns5:CurrentFinancialInstruments 2025-08-31 05139936 ns5:CurrentFinancialInstruments 2024-08-31 05139936 ns5:ShareCapital 2025-08-31 05139936 ns5:ShareCapital 2024-08-31 05139936 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 05139936 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 05139936 ns10:RegisteredOffice 2024-09-01 2025-08-31 05139936 ns5:NetGoodwill 2024-09-01 2025-08-31 05139936 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 05139936 ns5:PlantMachinery 2024-09-01 2025-08-31 05139936 ns5:MotorVehicles 2024-09-01 2025-08-31 05139936 ns5:ComputerEquipment 2024-09-01 2025-08-31 05139936 ns5:NetGoodwill 2024-08-31 05139936 ns5:NetGoodwill 2025-08-31 05139936 ns5:NetGoodwill 2024-08-31 05139936 ns5:PlantMachinery 2024-08-31 05139936 ns5:MotorVehicles 2024-08-31 05139936 ns5:ComputerEquipment 2024-08-31 05139936 ns5:PlantMachinery 2025-08-31 05139936 ns5:MotorVehicles 2025-08-31 05139936 ns5:ComputerEquipment 2025-08-31 05139936 ns5:PlantMachinery 2024-08-31 05139936 ns5:MotorVehicles 2024-08-31 05139936 ns5:ComputerEquipment 2024-08-31 05139936 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 05139936 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 05139936 ns10:OrdinaryShareClass1 2025-08-31 05139936 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 05139936 ns5:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31

REGISTERED NUMBER: 05139936 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

E WOODBURN & SON LIMITED

| E WOODBURN & SON LIMITED (REGISTERED NUMBER: 05139936) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

Page |

| Certified Accountants' Report | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

E WOODBURN & SON LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at 31 August 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

R F Miller & Co

Double Tree Court

10A Cavendish St

Ulverston

Cumbria

LA12 7AD

6 February 2026

| E WOODBURN & SON LIMITED (REGISTERED NUMBER: 05139936) |

BALANCE SHEET

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | - |  | 958 |  |

- |  | 958 |  |

CURRENT ASSETS

Stocks | 6 | 200 |  | 420 |  |

Debtors | 7 | 6,317 |  | 7,530 |  |

Cash at bank | 4,710 |  | 2,262 |  |

11,227 |  | 10,212 |  |

CREDITORS

Amounts falling due within one year | 8 | 10,037 |  | 10,623 |  |

NET CURRENT ASSETS/(LIABILITIES) | 1,190 |  | (411 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,190 |  | 547 |  |

PROVISIONS FOR LIABILITIES | - |  | 182 |  |

NET ASSETS | 1,190 |  | 365 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 10 | 1,090 |  | 265 |  |

SHAREHOLDERS' FUNDS | 1,190 |  | 365 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

| E WOODBURN & SON LIMITED (REGISTERED NUMBER: 05139936) |

BALANCE SHEET - continued

31 August 2025

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 director and authorised for issue on 6 February 2026 and were signed by:

Mr S A Woodburn - Director

| E WOODBURN & SON LIMITED (REGISTERED NUMBER: 05139936) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| E Woodburn & Son Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 05139936

| Registered office: | Chestnut Cottage

| Barber Green

| Ayside

| Grange-over-sands

| Cumbria

| LA11 6HU

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.

| GOODWILL

| Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

| INTANGIBLE ASSETS

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer 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.

| Stocks and work in progress are stated at the lower of cost and estimated costs to complete and sell, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Estimated selling price less costs to complete and sell is based on the estimated selling price of the goods less any estimated completion or selling costs likely to be incurred on the sale.

| E WOODBURN & SON LIMITED (REGISTERED NUMBER: 05139936) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024 | 11,000 |  |

| Disposals | (11,000 | ) |

| At 31 August 2025 | - |  |

| AMORTISATION

| At 1 September 2024 | 11,000 |  |

| Eliminated on disposal | (11,000 | ) |

| At 31 August 2025 | - |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

| E WOODBURN & SON LIMITED (REGISTERED NUMBER: 05139936) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 1,781 |  | 20,730 |  | 1,429 |  | 23,940 |  |

| Disposals | (1,781 | ) | (20,730 | ) | (1,429 | ) | (23,940 | ) |

| At 31 August 2025 | - |  | - |  | - |  | - |  |

| DEPRECIATION

| At 1 September 2024 | 1,390 |  | 20,164 |  | 1,428 |  | 22,982 |  |

| Charge for year | 97 |  | 141 |  | - |  | 238 |  |

| Eliminated on disposal | (1,487 | ) | (20,305 | ) | (1,428 | ) | (23,220 | ) |

| At 31 August 2025 | - |  | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  | - |  | - |  | - |  |

| At 31 August 2024 | 391 |  | 566 |  | 1 |  | 958 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 200 |  | 420 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,161 |  | 2,177 |  |

| Other debtors | 204 |  | - |  |

| Directors' current accounts | 4,510 |  | 4,917 |  |

| Prepayments | 442 |  | 436 |  |

6,317 |  | 7,530 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 680 |  | 1,797 |  |

| Corporation tax | 5,855 |  | 5,707 |  |

| Other creditors | 590 |  | 851 |  |

| Accrued expenses | 2,912 |  | 2,268 |  |

10,037 |  | 10,623 |  |

| E WOODBURN & SON LIMITED (REGISTERED NUMBER: 05139936) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 September 2024 | 265 |  |

| Profit for the year | 23,825 |  |

| Dividends | (23,000 | ) |

| At 31 August 2025 | 1,090 |  |

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| Included within debtors is an amount due from the director of £4,510 (2024: £4,917). The maximum amount the account was overdrawn during the current or previous year was £4,917.

12. | RELATED PARTY DISCLOSURES

| During the year the director and sole shareholder, Mr Woodburn received a dividend of £23,000 (2024: £24,000)

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr S A Woodburn.