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HERBERT WILLIAM LIMITED

Registered Number
06124398
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

HERBERT WILLIAM LIMITED
Company Information
for the period from 1 July 2025 to 31 December 2025

Directors | MCCROSSAN, Sarah
| SNELGROVE, Lee Clive

Company Secretary | LUKER, Katie

Registered Address | Oakdene Farm
| Whinwhistle Road
| Romsey
| SO51 6BH

Registered Number | 06124398 (England and Wales)

HERBERT WILLIAM LIMITED
Statement of Financial Position
31 December 2025

| Notes | 31 Dec 2025 |  | 30 Jun 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 5 |  |  | 102,873 |  |  |  | 128,988
|  |  |  | 102,873 |  |  |  | 128,988
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 8,600 |  |  |  | 5,842 |  |
Debtors |  | 130,109 |  |  |  | 120,385 |  |
Cash at bank and on hand |  | 1,256 |  |  |  | 74,545 |  |
|  | 139,965 |  |  |  | 200,772 |  |
Creditors amounts falling due within one year | 7 | (192,354) |  |  |  | (315,281) |  |
Net current assets (liabilities) |  |  |  | (52,389) |  |  |  | (114,509)
Total assets less current liabilities |  |  |  | 50,484 |  |  |  | 14,479
Creditors amounts falling due after one year | 8 |  |  | (43,869) |  |  |  | (17,872)
Provisions for liabilities | 9 |  |  | (20,279) |  |  |  | (26,831)
Net assets |  |  |  | (13,664) |  |  |  | (30,224)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | (13,666) |  |  |  | (30,226)
Shareholders' funds |  |  |  | (13,664) |  |  |  | (30,224)

- 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 financial statements were approved and authorised for issue by the Board of Directors on 2 April 2026, and are signed on its behalf by:
MCCROSSAN, Sarah Director Registered Company No. 06124398

HERBERT WILLIAM LIMITED
Notes to the Financial Statements
for the period 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| 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.

| 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.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| 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.

| Trade and other creditors
--- | ---
| 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.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

| Government grants or assistance
--- | ---
| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

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

|  | 2025 |  | 2025
| Average number of employees during the year | 6 |  | 6

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 July 25 | 5,000 |  | 5,000
| At 31 December 25 | 5,000 |  | 5,000
| Amortisation and impairment
| At 01 July 25 | 5,000 |  | 5,000
| At 31 December 25 | 5,000 |  | 5,000
| Net book value
| At 31 December 25 | - |  | -
| At 30 June 25 | - |  | -

5. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 25 | 55,211 |  | 94,942 |  | 93,023 |  | 27,543 |  | 270,719
| Additions | - |  | 528 |  | - |  | 1,347 |  | 1,875
| Disposals | - |  | (13) |  | (48,480) |  | - |  | (48,493)
| At 31 December 25 | 55,211 |  | 95,457 |  | 44,543 |  | 28,890 |  | 224,101
| Depreciation and impairment
| At 01 July 25 | 40,343 |  | 31,587 |  | 49,328 |  | 20,473 |  | 141,731
| Charge for year | - |  | 10,454 |  | - |  | - |  | 10,454
| On disposals | - |  | - |  | (30,957) |  | - |  | (30,957)
| At 31 December 25 | 40,343 |  | 42,041 |  | 18,371 |  | 20,473 |  | 121,228
| Net book value
| At 31 December 25 | 14,868 |  | 53,416 |  | 26,172 |  | 8,417 |  | 102,873
| At 30 June 25 | 14,868 |  | 63,355 |  | 43,695 |  | 7,070 |  | 128,988

6. | Stocks
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 8,600 |  | 5,842
| Total | 8,600 |  | 5,842

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

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 71,044 |  | 109,174
| Bank borrowings and overdrafts | - |  | 11,809
| Taxation and social security | 15,251 |  | 14,855
| Finance lease and HP contracts | 23,847 |  | 46,827
| Other creditors | 47,630 |  | 1,457
| Accrued liabilities and deferred income | 34,582 |  | 131,159
| Total | 192,354 |  | 315,281

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 43,869 |  | 17,872
| Total | 43,869 |  | 17,872

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 20,279 |  | 26,831
| Total | 20,279 |  | 26,831