IRIS Accounts Production v25.4.0.155 04043385 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04043385 2024-09-30 04043385 2025-09-30 04043385 2024-10-01 2025-09-30 04043385 2023-09-30 04043385 2023-10-01 2024-09-30 04043385 2024-09-30 04043385 ns15:EnglandWales 2024-10-01 2025-09-30 04043385 ns14:PoundSterling 2024-10-01 2025-09-30 04043385 ns10:Director1 2024-10-01 2025-09-30 04043385 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04043385 ns10:SmallEntities 2024-10-01 2025-09-30 04043385 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04043385 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 04043385 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04043385 ns10:FullAccounts 2024-10-01 2025-09-30 04043385 1 2024-10-01 2025-09-30 04043385 ns10:Director2 2024-10-01 2025-09-30 04043385 ns10:Director3 2024-10-01 2025-09-30 04043385 ns10:CompanySecretary1 2024-10-01 2025-09-30 04043385 ns10:RegisteredOffice 2024-10-01 2025-09-30 04043385 ns5:CurrentFinancialInstruments 2025-09-30 04043385 ns5:CurrentFinancialInstruments 2024-09-30 04043385 ns5:Non-currentFinancialInstruments 2025-09-30 04043385 ns5:Non-currentFinancialInstruments 2024-09-30 04043385 ns5:ShareCapital 2025-09-30 04043385 ns5:ShareCapital 2024-09-30 04043385 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 04043385 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 04043385 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 04043385 ns5:PlantMachinery 2024-10-01 2025-09-30 04043385 ns5:FurnitureFittings 2024-10-01 2025-09-30 04043385 ns5:MotorVehicles 2024-10-01 2025-09-30 04043385 ns5:ComputerEquipment 2024-10-01 2025-09-30 04043385 ns5:NetGoodwill 2024-09-30 04043385 ns5:NetGoodwill 2024-10-01 2025-09-30 04043385 ns5:NetGoodwill 2025-09-30 04043385 ns5:NetGoodwill 2024-09-30 04043385 ns5:PlantMachinery 2024-09-30 04043385 ns5:FurnitureFittings 2024-09-30 04043385 ns5:MotorVehicles 2024-09-30 04043385 ns5:ComputerEquipment 2024-09-30 04043385 ns5:PlantMachinery 2025-09-30 04043385 ns5:FurnitureFittings 2025-09-30 04043385 ns5:MotorVehicles 2025-09-30 04043385 ns5:ComputerEquipment 2025-09-30 04043385 ns5:PlantMachinery 2024-09-30 04043385 ns5:FurnitureFittings 2024-09-30 04043385 ns5:MotorVehicles 2024-09-30 04043385 ns5:ComputerEquipment 2024-09-30 04043385 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 04043385 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 04043385 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-09-30 04043385 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-09-30

REGISTERED NUMBER: 04043385 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| H E Woolley Limited |

| H E Woolley Limited (Registered number: 04043385) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| H E Woolley Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Sir H R Wilmot

| S A Morrison

| A J Hall

| SECRETARY: | Lady S C Wilmot

| REGISTERED OFFICE: | 1a Startforth Road

| Middlesbrough

| Teesside

| TS2 1PT

| REGISTERED NUMBER: | 04043385 (England and Wales)

| ACCOUNTANTS: | Frank Brown & Walford

| Tees View

| Sabatier Close

| Stockton

| TS17 6EW

| H E Woolley Limited (Registered number: 04043385) |

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 35,847 |  | 51,419 |  |

Tangible assets | 5 | 560,578 |  | 554,353 |  |

596,425 |  | 605,772 |  |

CURRENT ASSETS

Stocks | 176,087 |  | 156,064 |  |

Debtors | 6 | 653,162 |  | 461,358 |  |

Cash at bank and in hand | 711,956 |  | 621,020 |  |

1,541,205 |  | 1,238,442 |  |

CREDITORS

Amounts falling due within one year | 7 | 628,822 |  | 463,270 |  |

NET CURRENT ASSETS | 912,383 |  | 775,172 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,508,808 |  | 1,380,944 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (11,666 | ) | (23,854 | ) |

PROVISIONS FOR LIABILITIES | (140,145 | ) | (138,588 | ) |

NET ASSETS | 1,356,997 |  | 1,218,502 |  |

| H E Woolley Limited (Registered number: 04043385) |

Balance Sheet - continued

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 1,346,997 |  | 1,208,502 |  |

1,356,997 |  | 1,218,502 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 16 March 2026 and were signed on its behalf by:

Sir H R Wilmot - Director

| H E Woolley Limited (Registered number: 04043385) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| H E Woolley 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 | - | 10% - 25% on cost

| Fixtures,fittings & equipment | - | 10% to 33% on cost

| Motor vehicles | - | 25% on cost

| Gas cylinders | - | 4% 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 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.

| H E Woolley Limited (Registered number: 04043385) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Goodwill

| Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

| Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 44 (2024 - 38 ) .

| H E Woolley Limited (Registered number: 04043385) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 343,445 |  |

| AMORTISATION

| At 1 October 2024 | 292,026 |  |

| Charge for year | 15,572 |  |

| At 30 September 2025 | 307,598 |  |

| NET BOOK VALUE

| At 30 September 2025 | 35,847 |  |

| At 30 September 2024 | 51,419 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Fixtures,fittings |  | Motor |  | Gas |

| machinery |  | & equipment |  | vehicles |  | cylinders |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 247,739 |  | 114,417 |  | 554,647 |  | 444,417 |  | 1,361,220 |  |

| Additions | - |  | - |  | 146,027 |  | - |  | 146,027 |  |

| Disposals | - |  | - |  | (76,756 | ) | - |  | (76,756 | ) |

| At 30 September 2025 | 247,739 |  | 114,417 |  | 623,918 |  | 444,417 |  | 1,430,491 |  |

| DEPRECIATION

| At 1 October 2024 | 165,122 |  | 101,235 |  | 381,561 |  | 158,949 |  | 806,867 |  |

| Charge for year | 16,017 |  | 4,569 |  | 101,439 |  | 17,777 |  | 139,802 |  |

| Eliminated on disposal | - |  | - |  | (76,756 | ) | - |  | (76,756 | ) |

| At 30 September 2025 | 181,139 |  | 105,804 |  | 406,244 |  | 176,726 |  | 869,913 |  |

| NET BOOK VALUE

| At 30 September 2025 | 66,600 |  | 8,613 |  | 217,674 |  | 267,691 |  | 560,578 |  |

| At 30 September 2024 | 82,617 |  | 13,182 |  | 173,086 |  | 285,468 |  | 554,353 |  |

| H E Woolley Limited (Registered number: 04043385) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 590,559 |  | 400,160 |  |

| Prepayments and accrued income | 62,603 |  | 61,198 |  |

653,162 |  | 461,358 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Hire purchase contracts | 20,520 |  | 35,974 |  |

| Trade creditors | 256,514 |  | 117,649 |  |

| Tax | 118,276 |  | 122,755 |  |

| Social security and other taxes | 60,728 |  | 42,119 |  |

| VAT | 76,981 |  | 66,791 |  |

| Other creditors | 65,082 |  | 71,840 |  |

| Accruals and deferred income | 30,721 |  | 6,142 |  |

628,822 |  | 463,270 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Hire purchase 2-3 years | 11,666 |  | 23,854 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Hire purchase contracts | 20,520 |  | 35,974 |  |

| The hire purchase liability is secured against the assets to which the liability relates to.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is H E Woolley Limited Employee Ownership Trust.

| H E Woolley Limited (Registered number: 04043385) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

11. | DISTRIBUTION

| On 15th November 2022 the entire share capital of the company was acquired by an Employee Ownership Trust, H E Woolley Limited Employee Ownership Trust.

| The acquisition by the trust was funded by loans from the previous shareholders which are payable over 10 years. The loans are obligations of the Trust and therefore the liability for future loan repayments will not be recognised in the company, however the company is guarantor for the loans.

| The loan repayments of the trust are financed by donations from the company. During the year the company made donations to the trust totalling £221,000 (2024: £221,000) The payments are shown in the statement of changes in equity as a deduction from profit and loss reserve.

12. | OTHER FINANCIAL COMMITMENTS

| The company had total financial commitments at the balance sheet date of £84,274. (2024 £124,274)