REGISTERED NUMBER: 15034682 (England and Wales)

Unaudited Financial Statements

for the Period 25 July 2024 to 31 July 2025

for

Woodhouse Farm Developments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G P Dewhurst

REGISTERED OFFICE:

Broughton Hall

Threapwood

Malpas

Cheshire

SY14 7AN

REGISTERED NUMBER:

15034682 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

Chartered Accountants

Suite 1, First Floor

Coachworks Arcade

Northgate Street

Chester

Cheshire

CH1 2EY

FIXED ASSETS

Tangible assets

4

534,816

150,744

Investment property

5

1,250,000

1,141,692

1,784,816

1,292,436

CURRENT ASSETS

Debtors

6

947

340

CREDITORS

Amounts falling due within one year

7

(1,426,706

)

(1,364,625

)

NET CURRENT LIABILITIES

(1,425,759

)

(1,364,285

)

TOTAL ASSETS LESS CURRENT LIABILITIES

359,057

(71,849

)

PROVISIONS FOR LIABILITIES

(541

)

-

NET ASSETS/(LIABILITIES)

358,516

(71,849

)

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

8

356,209

-

Retained earnings

2,306

(71,850

)

358,516

(71,849

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 27 April 2026 and were signed by:

G P Dewhurst - Director

1.	STATUTORY INFORMATION

Woodhouse Farm Developments Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 25 July 2024

150,744

-

150,744

Additions

18,047

10,907

28,954

Revaluations

356,209

-

356,209

At 31 July 2025

525,000

10,907

535,907

DEPRECIATION

Charge for period

-

1,091

1,091

At 31 July 2025

-

1,091

1,091

NET BOOK VALUE

At 31 July 2025

525,000

9,816

534,816

At 24 July 2024

150,744

-

150,744

Included in cost or valuation of land and buildings is freehold land of £ 525,000 (2024 - £ 150,744 ) which is not depreciated.

Cost or valuation at 31 July 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

356,209

-

356,209

Cost

168,791

10,907

179,698

525,000

10,907

535,907

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 25 July 2024

1,141,692

Additions

(1

)

Revaluations

108,309

At 31 July 2025

1,250,000

NET BOOK VALUE

At 31 July 2025

1,250,000

At 24 July 2024

1,141,692

Fair value at 31 July 2025 is represented by:

£

Valuation in 2025

108,308

Cost

1,141,692

1,250,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments & accrued income

947

340

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

-

631,953

Amounts owed to associates

391,707

225,696

Other creditors

200,000

-

Directors' loan accounts

829,755

504,755

Accruals & deferred income

5,244

2,221

1,426,706

1,364,625

8.

RESERVES

Revaluation

reserve

£

Property revaluation

356,209

At 31 July 2025

356,209

9.	RELATED PARTY DISCLOSURES

Included within other creditors is an amount of £829,755 (2024: £504,755) owed to the director of the company. The loan is interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by the director, who owns 100% of the total share capital.