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REGISTERED NUMBER: 07721924 (England and Wales)

Financial Statements for the Year Ended 31 July 2025

for

New Waggoners Ltd

New Waggoners Ltd (Registered number: 07721924)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

New Waggoners Ltd

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | Mr C C Medley

| Mrs P A Medley

| Mr P F O'Reilly

| REGISTERED OFFICE: | Suites 5 & 6 The Printworks

| Hey Road

| Barrow

| Clitheroe

| Lancashire

| BB7 9WB

| REGISTERED NUMBER: | 07721924 (England and Wales)

| ACCOUNTANTS: | Bennett Kirkhope Smith

| Chartered Certified Accountants

| Suites 5 & 6 The Printworks

| Hey Road

| Barrow

| Clitheroe

| Lancashire

| BB7 9WB

| BANKERS: | Barclays Bank plc

| Corporate Banking Centre

| PO Box 229

| 1 Navigation Way

| Preston

| Lancashire

| PR2 2XY

New Waggoners Ltd (Registered number: 07721924)

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 794,659 |  | 782,789 |  |

CURRENT ASSETS

Stocks | 19,231 |  | 14,440 |  |

Debtors | 5 | 30,061 |  | 24,406 |  |

Cash at bank and in hand | 184,524 |  | 234,982 |  |

233,816 |  | 273,828 |  |

CREDITORS

Amounts falling due within one year | 6 | 345,928 |  | 361,968 |  |

NET CURRENT LIABILITIES | (112,112 | ) | (88,140 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 682,547 |  | 694,649 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (75,222 | ) | (130,390 | ) |

PROVISIONS FOR LIABILITIES | 9 | (37,614 | ) | (38,835 | ) |

NET ASSETS | 569,711 |  | 525,424 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 2 |  | 2 |  |

Retained earnings | 569,709 |  | 525,422 |  |

SHAREHOLDERS' FUNDS | 569,711 |  | 525,424 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

New Waggoners Ltd (Registered number: 07721924)

Balance Sheet - continued

31 July 2025

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 April 2026 and were signed on its behalf by:

Mrs P A Medley - Director

New Waggoners Ltd (Registered number: 07721924)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| New Waggoners Ltd 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 represents net sales of goods and services, excluding value added tax. Turnover consists of drink and food sales, which are recognised at the point of which these goods and services are provided.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Integral features | - | 10% on reducing balance

| Plant and machinery | - | 10% on reducing balance

| Fixtures and fittings | - | 10% on reducing balance

| No depreciation has been provided against the freehold property as the directors are of the opinion that the current market value and the estimated residual value is in excess of the historic cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 54 (2024 - 58 ) .

New Waggoners Ltd (Registered number: 07721924)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Integral |  | Plant and |  | and |

| property |  | features |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 August 2024 | 618,936 |  | 94,810 |  | 223,487 |  | 36,006 |  | 973,239 |  |

| Additions | - |  | - |  | 30,794 |  | - |  | 30,794 |  |

| At 31 July 2025 | 618,936 |  | 94,810 |  | 254,281 |  | 36,006 |  | 1,004,033 |  |

| DEPRECIATION

| At 1 August 2024 | - |  | 60,055 |  | 108,781 |  | 21,614 |  | 190,450 |  |

| Charge for year | - |  | 3,476 |  | 14,009 |  | 1,439 |  | 18,924 |  |

| At 31 July 2025 | - |  | 63,531 |  | 122,790 |  | 23,053 |  | 209,374 |  |

| NET BOOK VALUE

| At 31 July 2025 | 618,936 |  | 31,279 |  | 131,491 |  | 12,953 |  | 794,659 |  |

| At 31 July 2024 | 618,936 |  | 34,755 |  | 114,706 |  | 14,392 |  | 782,789 |  |

| No depreciation has been provided against the freehold property as the directors are of the opinion that the current market value and the estimated residual value is in excess of the historic cost included in the balance sheet.

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors and prepayments | 30,061 |  | 24,406 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 55,431 |  | 55,985 |  |

| Trade creditors | 45,547 |  | 17,232 |  |

| Amounts owed to group undertakings | 4,750 |  | - |  |

| Corporation tax | 8,500 |  | 19,233 |  |

| Social security and other taxes | 5,901 |  | 13,277 |  |

| VAT | 72,796 |  | 79,840 |  |

| Directors' current accounts | 60,022 |  | 84,772 |  |

| Accrued expenses | 92,981 |  | 91,629 |  |

345,928 |  | 361,968 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans - 1-2 years | 41,770 |  | 55,726 |  |

| Bank loans - 2-5 years | 33,452 |  | 74,664 |  |

75,222 |  | 130,390 |  |

New Waggoners Ltd (Registered number: 07721924)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 130,653 |  | 186,375 |  |

| Barclays Bank Plc hold a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.

| In addition to this a guarantee has been provided by Calf's Head Limited.

9. | PROVISIONS FOR LIABILITIES

| 31.7.25 |  | 31.7.24

£ | £ |

| Deferred tax | 37,614 |  | 38,835 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 38,835 |  |

| Utilised during year | (1,221 | ) |

| Balance at 31 July 2025 | 37,614 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

| 2 | Ordinary | £1.00 | 2 |  | 2 |  |