Company registration number 01081174 (England and Wales)
W. RISBY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
W. RISBY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
W. RISBY LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
9,801
12,921
Current assets
Stocks
872,421
866,046
Debtors
4
1,147,710
1,236,952
Cash at bank and in hand
11,827
4,252
2,031,958
2,107,250
Creditors: amounts falling due within one year
5
(421,684)
(408,933)
Net current assets
1,610,274
1,698,317
Total assets less current liabilities
1,620,075
1,711,238
Provisions for liabilities
-
0
(375)
Net assets
1,620,075
1,710,863
Capital and reserves
Called up share capital
90
90
Capital redemption reserve
10
10
Profit and loss reserves
1,619,975
1,710,763
Total equity
1,620,075
1,710,863

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 his responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 March 2026
Mr N C Risby
Director
Company registration number 01081174 (England and Wales)
W. RISBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

W. Risby Limited is a private company limited by shares incorporated in England and Wales. The registered office is 701 Stonehouse Park, Sperry Way, Stonehouse, Gloucestershire, GL10 3UT.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Equipment
15% on reducing balance
Computer equipment
15% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Taxation

These financial statements for the year ended 31 August 2025 are the first financial statements of W. Risby Limited prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 September 2023. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

W. RISBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

Deferred tax

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases
As lessor

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
5
3
Tangible fixed assets
Plant and equipment
Equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 September 2024 and 31 August 2025
210,568
27,532
16,112
171,498
425,710
Depreciation and impairment
At 1 September 2024
210,288
26,981
15,549
159,971
412,789
Depreciation charged in the year
70
83
85
2,882
3,120
At 31 August 2025
210,358
27,064
15,634
162,853
415,909
W. RISBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
3
Tangible fixed assets
Plant and equipment
Equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
(Continued)
- 4 -
Carrying amount
At 31 August 2025
210
468
478
8,645
9,801
At 31 August 2024
280
551
563
11,527
12,921
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
22,206
16,825
Amounts owed by group undertakings
1,124,886
1,219,007
Other debtors
618
1,120
1,147,710
1,236,952
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
300,000
300,000
Trade creditors
24,321
14,737
Taxation and social security
3,235
2,290
Other creditors
94,128
91,906
421,684
408,933
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