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Registration number: 01998798

WF Buss Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

WF Buss Limited

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 10

WF Buss Limited

Company Information

Director | Mr CW Buss

Registered office | Grant House North |Road Leigh Woods Bristol BS8 3PN

Accountants | Janet Essex Chartered Accountants Chartered Accountants Saville Court 11 Saville Place Clifton Bristol BS8 4EJ

WF Buss Limited

Director's Report for the Year Ended 31 December 2025

The director presents his report and the financial statements for the year ended 31 December 2025.

Director of the company

The director who held office during the year was as follows:

Mr CW Buss

Principal activity

The principal activity of the company is greengrocers and fruiterers

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 24 April 2026

......................................... Mr CW Buss Director

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
WF Buss Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WF Buss Limited for the year ended 31 December 2025 as set out on pages 4 to 10 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 at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of WF Buss Limited, as a body, in accordance with the terms of our engagement letter dated 3 September 2019. Our work has been undertaken solely to prepare for your approval the accounts of WF Buss Limited and state those matters that we have agreed to state to the Board of Directors of WF Buss Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WF Buss Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that WF Buss Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of WF Buss Limited. You consider that WF Buss Limited 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 accounts of WF Buss Limited. 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 accounts.

......................................
Janet Essex Chartered Accountants
Chartered Accountants
Saville Court
11 Saville Place
Clifton
Bristol
BS8 4EJ

24 April 2026

WF Buss Limited

(Registration number: 01998798)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Other financial assets | 5 | 30,000 | 30,000
Current assets |  |  |
Cash at bank and in hand |  | 30,187 | 37,767
Creditors: Amounts falling due within one year | 8 | (6,730) | (21,700)
Net current assets |  | 23,457 | 16,067
Net assets |  | 53,457 | 46,067
Capital and reserves |  |  |
Called up share capital | 9 | 50,000 | 50,000
Share premium reserve |  | 180,332 | 180,332
Retained earnings |  | (176,875) | (184,265)
Shareholders' funds |  | 53,457 | 46,067

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 April 2026

......................................... Mr CW Buss Director

WF Buss Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in Wales.

The address of its registered office is:
Grant House
North |Road
Leigh Woods
Bristol
BS8 3PN

These financial statements were authorised for issue by the director on 24 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

WF Buss Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | Reducing balance - 15%
Fixtures and fittings | Reducing balance - 10%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

WF Buss Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

Cost or valuation
Depreciation
Carrying amount
At 31 December 2025

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of freehold land and buildings.

WF Buss Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 January 2025 | 30,000 | 30,000
At 31 December 2025 | 30,000 | 30,000
Impairment
Carrying amount
At 31 December 2025 | 30,000 | 30,000

6 | Stocks

| 2025 £ | 2024 £

7 | Debtors

Current | 2025 £ | 2024 £
| - | -

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 6,000 | 21,000
Other creditors |  | 730 | 700
|  | 6,730 | 21,700

9 | Share capital

Allotted, called up and fully paid shares

WF Buss Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 50,000 | 50,000 | 50,000 | 50,000

10 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 6,000 | 21,000

11 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £

12 | Related party transactions

WF Buss Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £