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THE WAY OF THE BUZZARD LIMITED

Registered Number
07679109
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

THE WAY OF THE BUZZARD LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | SMALLEY, Nicola
| SMALLEY, Antony Jason

Registered Address | 1 Stoneycroft Drive
| Warton
| Carnforth
| LA5 9PX

Registered Number | 07679109 (England and Wales)

THE WAY OF THE BUZZARD LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 22,270 |  |  |  | 26,255
|  |  |  | 22,270 |  |  |  | 26,255
Current assets |  |  |  |  |  |  |  |
Stocks |  | 414 |  |  |  | 577 |  |
Debtors | 4 | 8,960 |  |  |  | 12,560 |  |
Cash at bank and on hand |  | 14,765 |  |  |  | 16,763 |  |
|  | 24,139 |  |  |  | 29,900 |  |
Creditors amounts falling due within one year | 5 | (40,000) |  |  |  | (46,599) |  |
Net current assets (liabilities) |  |  |  | (15,861) |  |  |  | (16,699)
Total assets less current liabilities |  |  |  | 6,409 |  |  |  | 9,556
Creditors amounts falling due after one year |  |  |  | - |  |  |  | (388)
Provisions for liabilities |  |  |  | (3,794) |  |  |  | (4,407)
Net assets |  |  |  | 2,615 |  |  |  | 4,761
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 2,614 |  |  |  | 4,760
Shareholders' funds |  |  |  | 2,615 |  |  |  | 4,761

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 6 March 2026, and are signed on its behalf by:
SMALLEY, Nicola Director Registered Company No. 07679109

THE WAY OF THE BUZZARD LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| 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).

| Going concern
--- | ---
| The business continued to develop its online subscription and in-person retreats during the year. The directors have prepared forecasts for the coming year and have met targets to date. Therefore, the accounts have been prepared on a going concern basis.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

| Revenue from sale of goods
--- | ---
| Turnover for membership subscriptions is recognised on a straight line basis over the period to which the membership subscription relates. Turnover for retreats and festivals is recognised when the event takes place.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| 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.

| Development costs
--- | ---
| Capitalised development costs are stated at cost less accumulated amortisation and accumulated impairment losses (cost model). Amortisation is recognised using the straight-line basis and results in the carrying amount being expensed in profit or loss over the estimated useful life.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 20
| Fixtures and fittings | 20
| Office Equipment | 20

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Financial instruments
--- | ---
| The company has elected to apply the provision of section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments' of FRS102 to all its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset with the net amounts presented in the financial statements, when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 46,912
| Additions | 1,358
| At 31 December 25 | 48,270
| Depreciation and impairment
| At 01 January 25 | 20,657
| Charge for year | 5,343
| At 31 December 25 | 26,000
| Net book value
| At 31 December 25 | 22,270
| At 31 December 24 | 26,255

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,604 |  | 4,149
| Other debtors | 139 |  | -
| Prepayments and accrued income | 7,217 |  | 8,411
| Total | 8,960 |  | 12,560

| 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.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 28 |  | -
| Bank borrowings and overdrafts | - |  | 605
| Taxation and social security | 5,771 |  | 11,345
| Other creditors | 1,682 |  | 456
| Accrued liabilities and deferred income | 32,519 |  | 34,193
| Total | 40,000 |  | 46,599

| 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.