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Registered number: 05892927 R. WOODVINE AND SONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
R. WOODVINE AND SONS LIMITED REGISTERED NUMBER: 05892927 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 5 |  | 1,301,336 |  | 1,275,820
|  |  | 1,301,336 |  | 1,275,820
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | 62,279 |  | 27,547 |
Debtors: amounts falling due within one year | 6 | 709 |  | 945 |
Cash at bank and in hand | 7 | 36,540 |  | 40,024 |
|  | 99,528 |  | 68,516 |
Creditors: amounts falling due within one year | 8 | (9,569) |  | (15,130) |
Net current assets |  |  | 89,959 |  | 53,386
Total assets less current liabilities |  |  | 1,391,295 |  | 1,329,206
Creditors: amounts falling due after more than one year | 9 |  | (350,058) |  | (343,007)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (104,017) |  | (97,638) |
|  |  | (104,017) |  | (97,638)
Net assets |  |  | 937,220 |  | 888,561
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Investment property reserve |  |  | 399,337 |  | 380,200
Profit and loss account |  |  | 537,783 |  | 508,261
|  |  | 937,220 |  | 888,561
Page 1
R. WOODVINE AND SONS LIMITED REGISTERED NUMBER: 05892927 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 March 2026.
................................................ James Richard John Woodvine
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
R. WOODVINE AND SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
R. Woodvine & Sons Limited, 05892927, is a private limited company, limited by shares, incorporated in England and Wales with its registered office and principal place of business at The Old Bakery, Pontesbury, Shrewsbury, Shropshire, SY5 0RR. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
R. WOODVINE AND SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
R. WOODVINE AND SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
Page 5
R. WOODVINE AND SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 October 2024 | 2,048
| At 30 September 2025 | 2,048
| Depreciation |
| At 1 October 2024 | 2,048
| At 30 September 2025 | 2,048
| Net book value |
| At 30 September 2025 | -
| At 30 September 2024 | -
Page 6
R. WOODVINE AND SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 1,275,820
| Surplus on revaluation | 25,516
| At 30 September 2025 | 1,301,336
The 2025 valuations were made by the directors, on an open market value basis.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation reserves |  |
| At 1 October 2024 | 380,200 | 388,031
| Net deficit in movement properties | 19,137 | (7,831)
| At 30 September 2025 | 399,337 | 380,200
| Lloyds Bank PLC hold a floating charge and negative pledge over the properties known as 17 Brereton, Telford, TF3 1PB (title number SL59911), 32 Summer Hill, Telford, TF7 4EY (title number SL83262) and 80 Wealdstone, Telford, TF7 5PT (title number SL61747).
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Amounts owed by group undertakings | 62,279 | 27,547
|  | 62,279 | 27,547
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Prepayments and accrued income | 709 | 945
|  | 709 | 945
Page 7
R. WOODVINE AND SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 36,540 | 40,024
|  | 36,540 | 40,024
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 400 | 600
| Other creditors | 6,925 | 12,471
| Accruals and deferred income | 2,244 | 2,059
|  | 9,569 | 15,130
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 350,058 | 343,007
|  | 350,058 | 343,007
Page 8
R. WOODVINE AND SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (97,638)
| Charged to profit or loss | (6,379)
| At end of year | (104,017)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (104,017) | (97,638)
|  | (104,017) | (97,638)
Page 9
R. WOODVINE AND SONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 10