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REGISTERED NUMBER: 08722582 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Wood By Post Ltd |

Wood By Post Ltd (Registered number: 08722582)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 8 |

Wood By Post Ltd

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | Mrs S A Kerrigan

| Mrs E MacDonald

| SECRETARY: | Mrs S A Kerrigan

| REGISTERED OFFICE: | Unit 5 Arrow Ind Est

| Straight Road

| Willenhall

| West Midlands

| WV12 5AE

| REGISTERED NUMBER: | 08722582 (England and Wales)

| ACCOUNTANTS: | Crowther Jordan

| Chartered Accountants

| 39 High Street

| Wednesfield

| Wolverhampton

| West Midlands

| WV11 1ST

Wood By Post Ltd (Registered number: 08722582)

Statement of Financial Position

31 July 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 6,668 |  | 10,001 |  |

Tangible assets | 5 | 14,856 |  | 18,917 |  |

21,524 |  | 28,918 |  |

CURRENT ASSETS

Stocks | 12,500 |  | 12,000 |  |

Debtors | 6 | 35,220 |  | 16,541 |  |

Cash at bank and in hand | 1,986 |  | 1,421 |  |

49,706 |  | 29,962 |  |

CREDITORS

Amounts falling due within one year | 7 | (49,287 | ) | (40,759 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 419 |  | (10,797 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 21,943 |  | 18,121 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (4,165 | ) | (14,162 | ) |

PROVISIONS FOR LIABILITIES | 11 | (2,650 | ) | - |  |

NET ASSETS | 15,128 |  | 3,959 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 135 |  | 135 |  |

Share premium | 19,965 |  | 19,965 |  |

Retained earnings | (4,972 | ) | (16,141 | ) |

SHAREHOLDERS' FUNDS | 15,128 |  | 3,959 |  |

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.

Wood By Post Ltd (Registered number: 08722582)

Statement of Financial Position - 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 and authorised for issue by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

Mrs E MacDonald - Director

Wood By Post Ltd (Registered number: 08722582)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Wood By Post 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.

| The financial statements have been prepared on a going concern basis.

| The company operates principally as on-line merchant for the supply of woodboard and panels but also as contractors for the manufacture and installation of bespoke wooden furniture for office and other commercial uses including for the travel industry.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of six years.

| Intangible assets

| Computer software is amortised over its expected useful life of 3 years commencing August 2020.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on reducing balance and Straight line over 3 years

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Wood By Post Ltd (Registered number: 08722582)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| 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 4 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024

| and 31 July 2025 | 20,000 |  | 9,925 |  | 29,925 |  |

| AMORTISATION

| At 1 August 2024 | 9,999 |  | 9,925 |  | 19,924 |  |

| Charge for year | 3,333 |  | - |  | 3,333 |  |

| At 31 July 2025 | 13,332 |  | 9,925 |  | 23,257 |  |

| NET BOOK VALUE

| At 31 July 2025 | 6,668 |  | - |  | 6,668 |  |

| At 31 July 2024 | 10,001 |  | - |  | 10,001 |  |

Wood By Post Ltd (Registered number: 08722582)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024 | 77,308 |  |

| Additions | 1,347 |  |

| At 31 July 2025 | 78,655 |  |

| DEPRECIATION

| At 1 August 2024 | 58,391 |  |

| Charge for year | 5,408 |  |

| At 31 July 2025 | 63,799 |  |

| NET BOOK VALUE

| At 31 July 2025 | 14,856 |  |

| At 31 July 2024 | 18,917 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 28,293 |  | 9,094 |  |

| Amounts recoverable on contract | 1,500 |  | 1,500 |  |

| Other debtors | 5,427 |  | 5,947 |  |

35,220 |  | 16,541 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 15,317 |  | 10,903 |  |

| Trade creditors | 10,744 |  | 7,207 |  |

| Taxation and social security | 6,526 |  | 2,692 |  |

| Other creditors | 16,700 |  | 19,957 |  |

49,287 |  | 40,759 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 4,165 |  | 14,162 |  |

Wood By Post Ltd (Registered number: 08722582)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 4,250 |  | - |  |

| Between one and five years | - |  | 17,000 |  |

4,250 |  | 17,000 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | 5,317 |  | 901 |  |

| Bank loans | 14,165 |  | 24,164 |  |

19,482 |  | 25,065 |  |

| The bank overdraft is secured by personal guarantees given by Mrs S A Kerrigan and Mrs E MacDonald.

| The bank loan of £14,165 is secured under the Bounce Back Loan Scheme by HM Government.

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 2,823 |  | 3,594 |  |

| Tax losses carried forward | (173 | ) | (3,594 | ) |

2,650 |  | - |  |

| Deferred |

| tax |

£ |

| Charge to Income Statement during year | 2,650 |  |

| Balance at 31 July 2025 | 2,650 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 135 | Ordinary | £1 | 135 |  | 135 |  |

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Wood By Post Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wood By Post Ltd for the year ended 31 July 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Wood By Post Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Wood By Post Ltd and state those matters that we have agreed to state to the Board of Directors of Wood By Post Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wood By Post Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Wood By Post Ltd 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 Wood By Post Ltd. You consider that Wood By Post Ltd 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 Wood By Post Ltd. 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.

Crowther Jordan

Chartered Accountants

39 High Street

Wednesfield

Wolverhampton

West Midlands

WV11 1ST

30 March 2026