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Company registration number: 00645847
Woodhead and Bray Limited
Unaudited filleted financial statements
31 December 2025
THE BARKER PARTNERSHIP
Chartered Accountants
Thirsk
Woodhead and Bray Limited
Contents
Directors and other information
Accountants report
Balance sheet
Notes to the financial statements
Woodhead and Bray Limited
Directors and other information

| Director | J Ellis
| Company number | 00645847
| Registered office | 17 Central Buildings
|  | Market Place
|  | Thirsk
|  | North Yorkshire
|  | YO7 1HD
| Accountants | The Barker Partnership
|  | 17 Central Buildings
|  | Market Place
|  | Thirsk
|  | North Yorkshire
|  | YO7 1HD

Woodhead and Bray Limited
Chartered accountants report to the director on the preparation of the
unaudited statutory financial statements of Woodhead and Bray Limited
Year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Woodhead and Bray Limited for the year ended 31 December 2025 which comprise the Balance Sheet and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the director of Woodhead and Bray Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Woodhead and Bray Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Woodhead and Bray Limited and its director as a body for our work or for this report.
It is your duty to ensure that Woodhead and Bray Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Woodhead and Bray Limited. You consider that Woodhead and Bray Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Woodhead and Bray Limited. 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 statutory financial statements.
The Barker Partnership
Chartered Accountants
17 Central Buildings
Market Place
Thirsk
North Yorkshire
YO7 1HD
25 March 2026
Woodhead and Bray Limited
Balance sheet
31 December 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 287,000 |  |  |  | 243,000 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 287,000 |  |  |  | 243,000
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 1,105 |  |  |  | 1,005 |  |
Cash at bank and in hand |  |  | 34,622 |  |  |  | 34,947 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 35,727 |  |  |  | 35,952 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 9,935) |  |  |  | ( 9,385) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 25,792 |  |  |  | 26,567
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 312,792 |  |  |  | 269,567
Provisions for liabilities |  |  |  |  | ( 45,223) |  |  |  | ( 36,863)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 267,569 |  |  |  | 232,704
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 4,000 |  |  |  | 4,000
Profit and loss account |  |  |  |  | 263,569 |  |  |  | 228,704
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 267,569 |  |  |  | 232,704
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 25 March 2026 , and are signed on behalf of the board by:
J Ellis
Director
Company registration number: 00645847
Woodhead and Bray Limited
Notes to the financial statements
Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 17 Central Buildings, Market Place, Thirsk, North Yorkshire, YO7 1HD. The principal activity of the company is the holding and renting of freehold property and the provision of property management services .
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of investment properties measured at fair value through the profit and loss account.The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Investment property
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal ateach reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense.Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised infinance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

|  | Freehold and leasehold properties | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost or valuation |  |  |  |  |  |  |
| At 1 January 2025 | 243,000 | 243,000 |  |  |  |  |
| Revaluation | 44,000 | 44,000 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 December 2025 | 287,000 | 287,000 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 January 2025 and 31 December 2025 | - | - |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 December 2025 | 287,000 | 287,000 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 December 2024 | 243,000 | 243,000 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

The whole of the freehold properties included above relate to investment properties and are held for operating lease purposes.In accordance with FRS 102 investment properties are revalued annually and the aggregate surplus or deficit recognised in the profit and loss account.The investment properties were revalued on 16 September 2025 on an open market existing use basis.
6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 1,105 | 1,005
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 120 | 121
| Corporation tax |  | 991 | 1,385
| Other creditors |  | 8,824 | 7,879
|  |  | _______ | _______
|  |  | 9,935 | 9,385
|  |  | _______ | _______

8. Deferred tax
The deferred tax included in the Balance Sheet is as follows:

|  |  | 2025 | 2024
|  |  | £ | £
| Included in provisions (note ) |  | 45,223 | 36,863
|  |  | _______ | _______

The deferred tax account consists of the tax effect of timing differences in respect of:

|  |  | 2025 | 2024
|  |  | £ | £
| Fair value adjustment of investment property |  | 45,223 | 36,863
|  |  | _______ | _______

9. Related party transactions
The director has provided the company with an interest free unsecured loan with no fixed payment terms. The outstanding amount at the year end and included within creditors is £6,574 (2024: £6,165).
10. Controlling party
For the whole year the company was under the control of Mrs J Ellis , director and joint shareholder of the company. The shares of the company are held in equal proportions between Mrs J Ellis and her husband.