WEEDFREE LIMITED


Directors	BUTLER, George
	MCARDLE, David John
	MIDDLETON, Andrew John
	STOW, Richard Adam


Company Secretary	STOW, Richard Adam


Registered Address	Park Lane Depot Park Lane
	Balne
	Goole
	DN14 0EP


Registered Number	01246411 (England and Wales)

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease.

	Defined contribution pension plan
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in other creditors in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	5
Plant and machinery	10	3
Fixtures and fittings	10	3
Vehicles	25	-

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	75		71

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	118,647	434,048	380,019	118,588	1,051,302
Additions	-	10,405	91,033	3,875	105,313
At 31 December 25	118,647	444,453	471,052	122,463	1,156,615
Depreciation and impairment
At 01 January 25	94,072	339,896	206,670	116,004	756,642
Charge for year	14,537	19,186	45,236	3,535	82,494
At 31 December 25	108,609	359,082	251,906	119,539	839,136
Net book value
At 31 December 25	10,038	85,371	219,146	2,924	317,479
At 31 December 24	24,575	94,152	173,349	2,584	294,660

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	101,481	57,349
Total	101,481	57,349

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,096,761	1,749,298
Other debtors	1,040	212,381
Prepayments and accrued income	624,099	500,094
Total	1,721,900	2,461,773

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	300,760	253,376
Bank borrowings and overdrafts	50,000	50,000
Taxation and social security	699,159	677,634
Finance lease and HP contracts	29,571	38,176
Other creditors	431,080	928,147
Accrued liabilities and deferred income	370,349	84,263
Total	1,880,919	2,031,596


	Bank loans are secured by a debenture.The hire purchase creditors are secured on the fixed assets to which they relate.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	12,500	62,500
Other creditors	7,801	37,369
Total	20,301	99,869


	Bank loans are secured by a debenture over the company's assets and undertaking. Other creditors are finance lease and HP liabilities.

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	37,372		75,545


	The finance leases and hire purchase contracts are secured on the fixed assets to which they relate.

9.	Provisions for liabilities
	Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate of the settlement can be made. The provision for deferred tax relates to accelerated capital allowances.

	2025	2024
	£	£
Net deferred tax liability (asset)	71,000	60,800
Total	71,000	60,800

10.	Pension commitments
	Two of the company’s employees are members of the RPMI Railways Pension Fund. The scheme is a multi employer defined benefit scheme and the company is unable to identify its share of the underlying assets and liabilities. Advantage has been taken of the exemptions in FRS 102 and it has accounted for its contributions of 18.6% of the employees' section pay per annum to the scheme as if it was a defined contribution scheme. An actuarial valuation resulted in a deficit on the scheme of £85,324. The company has made payments totalling £72,995 (2024: £72,995) towards the deficit and made a partial provision of £8,270 (2024: £8,270). An employee in the scheme has agreed to contribute £2,750 (2024: £2,750) towards the deficit.

10.

Pension commitments

Two of the company’s employees are members of the RPMI Railways Pension Fund. The scheme is a multi employer defined benefit scheme and the company is unable to identify its share of the underlying assets and liabilities. Advantage has been taken of the exemptions in FRS 102 and it has accounted for its contributions of 18.6% of the employees' section pay per annum to the scheme as if it was a defined contribution scheme.

An actuarial valuation resulted in a deficit on the scheme of £85,324. The company has made payments totalling £72,995 (2024: £72,995) towards the deficit and made a partial provision of £8,270 (2024: £8,270).  An employee in the scheme has agreed to contribute £2,750 (2024: £2,750) towards the deficit.

11.	Operating lease commitments
	At 31 December 2025 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £126,975 (2024: £86,844).

12.	Related party transactions
	The company has taken advantage of small group exemptions not to disclose arms length transactions between parent and subsidiary companies and companies under common control. Included within other debtors, due within one year, is an amount of £Nil (2024: £209,555) due from a company under common control. The amount was unsecured, interest-free and repayable on demand. Included within other creditors, due within one year, is an amount of £412,893 due to two companies under common control (2024: £4,500 due to one company). The amounts are unsecured, interest-free and repayable on demand.

12.

Related party transactions

The company has taken advantage of small group exemptions not to disclose arms length transactions between parent and subsidiary companies and companies under common control.

Included within other debtors, due within one year, is an amount of £Nil (2024: £209,555) due from a company under common control. The amount was unsecured, interest-free and repayable on demand.

Included within other creditors, due within one year, is an amount of £412,893  due to two companies under common control (2024: £4,500 due to one company). The amounts are unsecured, interest-free and repayable on demand.

13.	Controlling party
	This company's parent undertaking and ultimate holding company is Weedfree Holdings Limited, a company registered in England and Wales, company number 12329324. Its registered office is the same as that for Weedfree Limited.

14.	Parent-subsidiary relationships
	As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		317,479		294,660
			317,479		294,660
Current assets
Stocks	4	101,481		57,349
Debtors	5	1,721,900		2,461,773
Cash at bank and on hand		755,259		194,197
		2,578,640		2,713,319
Creditors amounts falling due within one year	6	(1,880,919)		(2,031,596)
Net current assets (liabilities)			697,721		681,723
Total assets less current liabilities			1,015,200		976,383
Creditors amounts falling due after one year	7		(20,301)		(99,869)
Provisions for liabilities	9		(71,000)		(60,800)
Net assets			923,899		815,714
Capital and reserves
Called up share capital			400		400
Profit and loss account			923,499		815,314
Shareholders' funds			923,899		815,714