IRIS Accounts Production v26.1.0.640 00421363 Board of Directors Board of Directors 29.9.24 27.9.25 27.9.25 Medium entities true false true true false false true false These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. Ordinary shares of £1 each 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00421363 2024-09-28 00421363 2025-09-27 00421363 2024-09-29 2025-09-27 00421363 2023-09-30 00421363 2023-10-01 2024-09-28 00421363 2024-09-28 00421363 ns15:EnglandWales 2024-09-29 2025-09-27 00421363 ns14:PoundSterling 2024-09-29 2025-09-27 00421363 ns10:Director1 2024-09-29 2025-09-27 00421363 ns10:Director2 2024-09-29 2025-09-27 00421363 ns10:PrivateLimitedCompanyLtd 2024-09-29 2025-09-27 00421363 ns10:MediumEntities 2024-09-29 2025-09-27 00421363 ns10:Audited 2024-09-29 2025-09-27 00421363 ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-09-29 2025-09-27 00421363 ns10:Medium-sizedCompaniesRegimeForAccounts 2024-09-29 2025-09-27 00421363 ns10:FullAccounts 2024-09-29 2025-09-27 00421363 ns10:OrdinaryShareClass1 2024-09-29 2025-09-27 00421363 ns10:Director3 2024-09-29 2025-09-27 00421363 ns10:Director4 2024-09-29 2025-09-27 00421363 ns10:Director5 2024-09-29 2025-09-27 00421363 ns10:Director6 2024-09-29 2025-09-27 00421363 ns10:Director7 2024-09-29 2025-09-27 00421363 ns10:Director8 2024-09-29 2025-09-27 00421363 ns10:CompanySecretary1 2024-09-29 2025-09-27 00421363 ns10:RegisteredOffice 2024-09-29 2025-09-27 00421363 ns5:CurrentFinancialInstruments 2025-09-27 00421363 ns5:CurrentFinancialInstruments 2024-09-28 00421363 ns5:Non-currentFinancialInstruments 2025-09-27 00421363 ns5:Non-currentFinancialInstruments 2024-09-28 00421363 ns5:ShareCapital 2025-09-27 00421363 ns5:ShareCapital 2024-09-28 00421363 ns5:SharePremium 2025-09-27 00421363 ns5:SharePremium 2024-09-28 00421363 ns5:RevaluationReserve 2025-09-27 00421363 ns5:RevaluationReserve 2024-09-28 00421363 ns5:CapitalRedemptionReserve 2025-09-27 00421363 ns5:CapitalRedemptionReserve 2024-09-28 00421363 ns5:RetainedEarningsAccumulatedLosses 2025-09-27 00421363 ns5:RetainedEarningsAccumulatedLosses 2024-09-28 00421363 ns5:ShareCapital 2023-09-30 00421363 ns5:RetainedEarningsAccumulatedLosses 2023-09-30 00421363 ns5:SharePremium 2023-09-30 00421363 ns5:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-28 00421363 ns5:RetainedEarningsAccumulatedLosses 2024-09-29 2025-09-27 00421363 ns5:RevaluationReserve 2023-09-30 00421363 ns5:CapitalRedemptionReserve 2023-09-30 00421363 ns5:RevaluationReserve 2023-10-01 2024-09-28 00421363 ns5:CapitalRedemptionReserve 2023-10-01 2024-09-28 00421363 ns5:RevaluationReserve 2024-09-29 2025-09-27 00421363 ns5:CapitalRedemptionReserve 2024-09-29 2025-09-27 00421363 1 2024-09-29 2025-09-27 00421363 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-09-29 2025-09-27 00421363 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-09-29 2025-09-27 00421363 ns5:FurnitureFittings 2024-09-29 2025-09-27 00421363 ns5:MotorVehicles 2024-09-29 2025-09-27 00421363 1 2024-09-29 2025-09-27 00421363 1 2023-10-01 2024-09-28 00421363 ns5:PlantEquipmentOtherAssetsUnderOperatingLeases 2024-09-29 2025-09-27 00421363 ns5:PlantEquipmentOtherAssetsUnderOperatingLeases 2023-10-01 2024-09-28 00421363 ns5:OwnedAssets 2024-09-29 2025-09-27 00421363 ns5:OwnedAssets 2023-10-01 2024-09-28 00421363 ns10:OrdinaryShareClass1 2023-10-01 2024-09-28 00421363 ns5:LandBuildings 2024-09-28 00421363 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-09-28 00421363 ns5:FurnitureFittings 2024-09-28 00421363 ns5:MotorVehicles 2024-09-28 00421363 ns5:LandBuildings 2024-09-29 2025-09-27 00421363 ns5:LandBuildings 2025-09-27 00421363 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-09-27 00421363 ns5:FurnitureFittings 2025-09-27 00421363 ns5:MotorVehicles 2025-09-27 00421363 ns5:LandBuildings 2024-09-28 00421363 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-09-28 00421363 ns5:FurnitureFittings 2024-09-28 00421363 ns5:MotorVehicles 2024-09-28 00421363 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-27 00421363 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-28 00421363 ns5:CurrentFinancialInstruments 2024-09-29 2025-09-27 00421363 ns5:WithinOneYear 2025-09-27 00421363 ns5:WithinOneYear 2024-09-28 00421363 ns5:BetweenOneFiveYears 2025-09-27 00421363 ns5:BetweenOneFiveYears 2024-09-28 00421363 ns5:MoreThanFiveYears 2025-09-27 00421363 ns5:MoreThanFiveYears 2024-09-28 00421363 ns5:AllPeriods 2025-09-27 00421363 ns5:AllPeriods 2024-09-28 00421363 ns5:DeferredTaxation 2024-09-28 00421363 ns5:DeferredTaxation 2024-09-29 2025-09-27 00421363 ns5:DeferredTaxation 2025-09-27 00421363 ns10:OrdinaryShareClass1 2025-09-27

REGISTERED NUMBER: 00421363 (England and Wales)

Strategic Report, Directors' Report and

Financial Statements for the Period 29 September 2024 to 27 September 2025

for

W.J.Aldiss Limited

W.J.Aldiss Limited (Registered number: 00421363)

Contents of the Financial Statements

for the Period 29 September 2024 to 27 September 2025

Page |

Company Information | 1 |

Strategic Report | 2 |

Directors' Report | 4 |

Report of the Independent Auditors | 6 |

Statement of Comprehensive Income | 10 |

Balance Sheet | 11 |

Statement of Changes in Equity | 12 |

Cash Flow Statement | 13 |

Notes to the Financial Statements | 14 |

W.J.Aldiss Limited

Company Information

for the Period 29 September 2024 to 27 September 2025

| Directors: | Mr T E Summers BSc ACA

| Mr T C Aldiss

| Mrs P S Aldiss

| Mr D V Simpson

| Mr P Clifford

| Mr E J Kump

| Miss C L Aldiss

| Mrs A C Kump

| Secretary: | Mr T E Summers BSc ACA

| Registered office: | Oxborough Lane

| Fakenham

| Norfolk

| NR21 8AF

| Registered number: | 00421363 (England and Wales)

| Auditors: | Stephenson Smart (East Anglia) Limited

| Chartered Accountants & Statutory Auditors

| 22-26 King Street

| King's Lynn

| Norfolk

| PE30 1HJ

W.J.Aldiss Limited (Registered number: 00421363)

Strategic Report

for the Period 29 September 2024 to 27 September 2025

The directors present their strategic report for the period 29 September 2024 to 27 September 2025.

Review of business

The attached financial statements represent the results for the 52 week period ended 27 September 2025. Delivered turnover has increased by 2.85%, consequently the company has made a profit on ordinary activities before taxation of £622,166 for the 52 week period compared to a profit of £682,798 in the prior 52 week period. Intake turnover was also positive, meaning that there was an increase in the year end order book.

Future developments

The year end order book was £3.283m, £322k up on the prior year. With this increase the directors are confident that the company should again produce a profit for the next twelve months, assuming that trade continues at the current rate. It is expected that the works continuing at the Fakenham distribution centre, will also be completed over the next twelve months.

Principal risks and uncertainties

In addition to the financial risks discussed, the company faces a number of commercial risks which are in keeping with other businesses operating in the retail sector. The directors consider that the key ones are:

- economic conditions affecting consumers' disposable incomes; and

- the ability to attract and retain the right number and quality of staff

Risks are regularly reviewed by the directors with a view to setting appropriate contingency plans.

Financial risk management objectives and policies

In common with other businesses, the company aims to minimise financial risk. The measures used by the directors to manage the risk include the preparation of detailed profit and cash flow forecasts, regular monitoring of actual performance against these forecasts and ensuring that adequate financing facilities are in place to meet the requirements of the business.

Wherever possible the full sale value is collected at point of sale or prior to delivery. Trade debtors are therefore kept to a minimum level. Creditor terms are reviewed on a regular basis and stock is kept in secure environments with adequate insurance cover. Levels of stock are closely monitored to reduce the risk of slow moving stocks being held.

W.J.Aldiss Limited (Registered number: 00421363)

Strategic Report

for the Period 29 September 2024 to 27 September 2025

Financial key performance indicators

The company uses a range of performance measures to monitor and manage the business effectively. These are both financial and non-financial and the most significant of these are the key performance indicators (KPI's). The key financial performance indicators are retail business generated, total delivered sales i.e. financial statement turnover, gross profit and margin and EBITDA. Retail business generated is defined as furniture and carpet orders placed plus homewares and restaurant sales stated at retail value i.e. including VAT. These KPI's indicate the volume of business generated as well as the efficiency and profitability with which order intake is converted into delivered sales. The key non-financial performance indicator is the average monthly number of staff employed by the company. The KPI's for the 52 week period ended 27 September 2025 with comparatives for the 52 week period to 29 September 2024 are set out below:

| 2025 |  | 2024 |

Retail business generated £ 's |  | 27,608 |  | 26,303 |

Delivered sales - financial statement turnover £ 's |  | 22,165 |  | 21,550 |

Gross profit £ 's |  | 9,749 |  | 9,236 |

Gross margin % |  | 44 |  | 43 |

EBITDA £ 's |  | 959 |  | 936 |

Average monthly number of staff |  | 179 |  | 179 |

Average sales per employee £ 's |  | 124 |  | 120 |

Retail sales order intake (measured at point of sale) increased by 4.96% for the 52 week period to 27 September 2025 and delivered sales increased by 3.03%. The order book going into the new financial year is very positive at £3.28m.

Average staff numbers have remained the same as the previous period.

On behalf of the board:

Mr D V Simpson - Director

29 December 2025

W.J.Aldiss Limited (Registered number: 00421363)

Directors' Report

for the Period 29 September 2024 to 27 September 2025

The directors present their report with the financial statements of the company for the period 29 September 2024 to 27 September 2025.

Principal activity

The principal activity of the company during the period was the retailing of furniture, household textiles and furnishings. The company is a UK registered company with the registered number 00421363.

Dividends

Interim dividends per share were paid as follows:

5.67 |  | - 13 December 2024

9.45 |  | - 21 March 2025

15.12 |

The directors recommend that no final dividend be paid.

The total distribution of dividends for the period ended 27 September 2025 will be £ 399,924 .

Directors

The directors shown below have held office during the whole of the period from 29 September 2024 to the date of this report.

Mr T E Summers BSc ACA

Mr T C Aldiss

Mrs P S Aldiss

Mr D V Simpson

Mr P Clifford

Mr E J Kump

Miss C L Aldiss

Mrs A C Kump

Directors indemnity insurance

The company has taken out third party indemnity insurance on behalf of its directors.

Disclosure in the strategic report

The following sections which have previously been included within the Directors' report are now included within the strategic report:

- Business review

- Principal risks and uncertainties

- Financial key performance indicators

- Financial risk management objectives and policies

- Future developments

W.J.Aldiss Limited (Registered number: 00421363)

Directors' Report

for the Period 29 September 2024 to 27 September 2025

Statement of directors' responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement as to disclosure of information to auditors

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Auditors

The auditors, Stephenson Smart (East Anglia) Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

On behalf of the board:

Mr T E Summers BSc ACA - Director

29 December 2025

Report of the Independent Auditors to the Members of

W.J.Aldiss Limited

Opinion

We have audited the financial statements of W.J.Aldiss Limited (the 'company') for the period ended 27 September 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 27 September 2025 and of its profit for the period then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Directors' Report, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Report of the Independent Auditors to the Members of

W.J.Aldiss Limited

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page five, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of

W.J.Aldiss Limited

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Discussions with and enquiries of management and those charged with governance were held with a view to identifying those laws and regulations that could be expected to have a material impact on the financial statements. During the engagement team briefing, the outcomes of these discussions and enquiries were shared with the team, as well as consideration as to where and how fraud may occur in the entity.

The following laws and regulations were identified as being of significance to the entity:

a) Those laws and regulations considered to have a direct effect on the financial statements include UK Financial Reporting Standards, Company Law, tax and pensions legislation, and distributable profits legislation.

b) Those laws and regulations for which non-compliance may be fundamental to the operating aspects of the business and therefore may have a material effect on the financial statements include licensing regulations and health and safety legislation.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: inquiries of management and those charged with governance as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of board minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.

Report of the Independent Auditors to the Members of

W.J.Aldiss Limited

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

- Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the company to cease to continue as a going concern.

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Martyn Benstead FCCA (Senior Statutory Auditor)

for and on behalf of Stephenson Smart (East Anglia) Limited

Chartered Accountants & Statutory Auditors

22-26 King Street

King's Lynn

Norfolk

PE30 1HJ

29 December 2025

W.J.Aldiss Limited (Registered number: 00421363)

Statement of Comprehensive Income

for the Period 29 September 2024 to 27 September 2025

Period | Period |

29.9.24 | 1.10.23 |

to | to |

27.9.25 | 28.9.24 |

| Notes | £ | £

Turnover | 4 | 22,164,760 |  | 21,550,486 |  |

Cost of sales | (12,415,292 | ) | (12,314,551 | ) |

Gross profit | 9,749,468 |  | 9,235,935 |  |

Administrative expenses | (9,448,069 | ) | (8,928,402 | ) |

301,399 |  | 307,533 |  |

Other operating income | 5 | 275,299 |  | 333,731 |  |

Operating profit | 8 | 576,698 |  | 641,264 |  |

Interest receivable and similar income | 10 | 45,515 |  | 47,319 |  |

622,213 |  | 688,583 |  |

Interest payable and similar expenses | 11 | (47 | ) | (5,785 | ) |

Profit before taxation | 622,166 |  | 682,798 |  |

Tax on profit | 12 | (166,101 | ) | (168,189 | ) |

Profit for the financial period | 456,065 |  | 514,609 |  |

Other comprehensive income | - |  | - |  |

Total comprehensive income for the period | 456,065 |  | 514,609 |  |

W.J.Aldiss Limited (Registered number: 00421363)

Balance Sheet

27 September 2025

27.9.25 | 28.9.24 |

| Notes | £ | £

Fixed assets

Tangible assets | 14 | 4,257,965 |  | 3,897,723 |  |

Current assets

Stocks | 15 | 3,278,317 |  | 3,178,134 |  |

Debtors | 16 | 511,443 |  | 656,223 |  |

Cash at bank and in hand | 1,549,176 |  | 1,902,256 |  |

5,338,936 |  | 5,736,613 |  |

Creditors

Amounts falling due within one year | 17 | (5,007,273 | ) | (5,184,242 | ) |

Net current assets | 331,663 |  | 552,371 |  |

Total assets less current liabilities | 4,589,628 |  | 4,450,094 |  |

Creditors

Amounts falling due after more than one year | 18 | (85,000 | ) | - |  |

Provisions for liabilities | 21 | (373,393 | ) | (375,000 | ) |

Net assets | 4,131,235 |  | 4,075,094 |  |

Capital and reserves

Called up share capital | 22 | 26,450 |  | 26,450 |  |

Share premium | 23 | 53,924 |  | 53,924 |  |

Revaluation reserve | 23 | 822,544 |  | 823,058 |  |

Capital redemption reserve | 23 | 6,165 |  | 6,165 |  |

Retained earnings | 23 | 3,222,152 |  | 3,165,497 |  |

Shareholders' funds | 4,131,235 |  | 4,075,094 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

Mr D V Simpson - Director

Mr T E Summers BSc ACA - Director

W.J.Aldiss Limited (Registered number: 00421363)

Statement of Changes in Equity

for the Period 29 September 2024 to 27 September 2025

Called up |  |

share | Retained | Share |

capital | earnings | premium |

| £ | £ | £

Balance at 1 October 2023 | 26,450 |  | 3,050,298 |  | 53,924 |  |

Changes in equity

Profit for the period | - |  | 514,609 |  | - |  |

Other comprehensive income | - |  | 514 |  | - |  |

Total comprehensive income | - |  | 515,123 |  | - |  |

Dividends | - |  | (399,924 | ) | - |  |

Balance at 28 September 2024 | 26,450 |  | 3,165,497 |  | 53,924 |  |

Changes in equity

Profit for the period | - |  | 456,065 |  | - |  |

Other comprehensive income | - |  | 514 |  | - |  |

Total comprehensive income | - |  | 456,579 |  | - |  |

Dividends | - |  | (399,924 | ) | - |  |

Balance at 27 September 2025 | 26,450 |  | 3,222,152 |  | 53,924 |  |

Capital |  |

Revaluation | redemption | Total |

reserve | reserve | equity |

| £ | £ | £

Balance at 1 October 2023 | 823,572 |  | 6,165 |  | 3,960,409 |  |

Changes in equity

Profit for the period | - |  | - |  | 514,609 |  |

Other comprehensive income | (514 | ) | - |  | - |  |

Total comprehensive income | (514 | ) | - |  | 514,609 |  |

Dividends | - |  | - |  | (399,924 | ) |

Balance at 28 September 2024 | 823,058 |  | 6,165 |  | 4,075,094 |  |

Changes in equity

Profit for the period | - |  | - |  | 456,065 |  |

Other comprehensive income | (514 | ) | - |  | - |  |

Total comprehensive income | (514 | ) | - |  | 456,065 |  |

Dividends | - |  | - |  | (399,924 | ) |

Balance at 27 September 2025 | 822,544 |  | 6,165 |  | 4,131,235 |  |

W.J.Aldiss Limited (Registered number: 00421363)

Cash Flow Statement

for the Period 29 September 2024 to 27 September 2025

Period | Period |

29.9.24 | 1.10.23 |

to | to |

27.9.25 | 28.9.24 |

| Notes | £ | £

Cash flows from operating activities

Cash generated from operations | 27 | 1,104,412 |  | 1,103,552 |  |

Interest paid | (47 | ) | (5,785 | ) |

Tax paid | (106,137 | ) | (52 | ) |

Net cash from operating activities | 998,228 |  | 1,097,715 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (750,279 | ) | (746,552 | ) |

Sale of tangible fixed assets | 3,333 |  | 13,699 |  |

Interest received | 45,515 |  | 47,319 |  |

Net cash from investing activities | (701,431 | ) | (685,534 | ) |

Cash flows from financing activities

Loan repayments in year | - |  | (378,667 | ) |

Equity dividends paid | (649,877 | ) | (399,924 | ) |

Net cash from financing activities | (649,877 | ) | (778,591 | ) |

Decrease in cash and cash equivalents | (353,080 | ) | (366,410 | ) |

Cash and cash equivalents at beginning of period | 28 | 1,902,256 |  | 2,268,666 |  |

Cash and cash equivalents at end of period | 28 | 1,549,176 |  | 1,902,256 |  |

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements

for the Period 29 September 2024 to 27 September 2025

1. | Statutory information

| W.J.Aldiss 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. | Statement of compliance

| 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" and the Companies Act 2006.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| The figures in the financial statements are rounded to the nearest whole pound sterling.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Critical accounting judgements and key sources of estimation uncertainty

| Accounting estimates and assumptions are made concerning the future, and by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant impact upon the figures reported in the financial statements are:

| Depreciation rates applicable for the period, and therefore the carrying value of assets and the total comprehensive income for the period after depreciation is charged.

| The estimation of current tax payable and current tax expense in relation to tax position and the deferred tax position, impacted by taxation rates which are subject to change in future periods.

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

3. | Accounting policies - continued

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer (usually on delivery of the goods), the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Other operating income

| Other operating income is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

| Rental income is recognised at the point of invoicing, being the point when the significant risks and rewards of the service are transferred to the buyer.

| Commissions receivable income is recognised upon receipt of credit invoice from a supplier or at the point of invoicing, with methodology dependent upon supplier rebate process. This commissions receivable income is generated from supplier rebates. At the point of receiving credit invoice or invoicing the supplier it is deemed that risk and reward of ownership has transferred.

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

3. | Accounting policies - continued

| 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.

| Freehold property | - | 2% straight line

| Long leasehold | - | 6.66% on cost or over the term of lease

| Fixtures and fittings | - | 4% - 33% on cost

| Motor vehicles | - | 50% p.a. reducing balance and 25% p.a. reducing balance

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

| Depreciation on electric motor vehicles at 25% p.a. reducing balance deemed inadequate and increased to 50% p.a. reducing balance for the period ending 27 September 2025.

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

| Stocks

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

| slow moving items. Net realisable value is calculated at the lower of cost or selling price less cost to complete and sell.

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

3. | Accounting policies - continued

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

3. | Accounting policies - continued

| 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.

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

| Foreign currency translation

| Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

| Operating leases

| Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

| Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

| 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.

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

3. | Accounting policies - continued

| Going concern

| The company's business activities, together with the factors likely to affect its future developments are set out in the Strategic report on pages 2 to 3 together with its financial risk management objectives and policies. As highlighted in the balance sheet, the company meets its day to day working capital requirements through cash balances.

| While the current economic conditions continue to generate a very competitive trading environment the company's forecasts and projections, taking account of reasonably possible changes in trading performance, show that the company should be able to operate within the level of its current facilities.

| The directors therefore have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They continue to adopt the going concern basis of accounting in preparing the annual financial statement.

| Supplier arrangements

| The company enters into a number of agreements with its suppliers which result in the company receiving rebates calculated by reference to the volume and/or value of purchases placed with such suppliers. Such rebates are generally calculated on a calendar year basis and are therefore non-coterminous with the accounting reference date. Consequently the value of such rebates is calculated for financial statement purposes by reference to the actual rebate scale provided by the supplier and the purchase run rate for the current financial year.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and demand 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 to changes in value.

4. | Turnover

| The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

5. | Other operating income

Period | Period |

29.9.24 | 1.10.23 |

to | to |

27.9.25 | 28.9.24 |

| £ | £

| Rents received | 117,972 |  | 114,897 |  |

| Card claim income | - |  | 51,054 |  |

| Commissions receivable | 157,327 |  | 167,780 |  |

275,299 |  | 333,731 |  |

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

6. | Employees and directors

Period | Period |

29.9.24 | 1.10.23 |

to | to |

27.9.25 | 28.9.24 |

| £ | £

| Wages and salaries | 4,754,803 |  | 4,433,993 |  |

| Social security costs | 625,790 |  | 490,586 |  |

| Other pension costs | 403,943 |  | 462,323 |  |

5,784,536 |  | 5,386,902 |  |

| The average number of employees during the period was as follows:

Period | Period |

29.9.24 | 1.10.23 |

to | to |

27.9.25 | 28.9.24 |

| Distribution staff | 32 |  | 32 |  |

| Administrative staff | 47 |  | 46 |  |

| Management staff | 13 |  | 14 |  |

| Number of other staff - shop assistants | 87 |  | 87 |  |

179 |  | 179 |  |

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

7. | Directors' emoluments

| The directors' aggregate remuneration in respect of qualifying services was:

|  | Period 29.09.24 to 27.09.25 |  | Period 1.10.23 to 28.09.24 |  |

| £ |  | £ |  |

| Remuneration |  | 656,716 |  | 600,823 |  |

| Benefits in kind |  | 28,942 |  | 27,104 |  |

| Company contributions to defined contribution plan |  | 101,783 |  | 132,130 |  |

|  | 787,441 |  | 760,057 |  |

| The number of directors who accrued benefits under company pension plans was as follows:

|  | Period 29.09.24 to 27.09.25 |  | Period 1.10.23 to 28.09.24 |  |

|  | No. |  | No. |  |

| Defined contribution plans |  | 2 |  | 2 |  |

| Remuneration of the highest paid director in respect of qualifying services:

|  | Period 29.09.24 to 27.09.25 |  | Period 1.10.23 to 28.09.24 |  |

| £ |  | £ |  |

| Remuneration |  | 224,773 |  | 156,141 |  |

| Benefits in kind |  | 3,922 |  | 3,631 |  |

| Company contributions to defined contribution plan |  | 41,746 |  | 72,021 |  |

|  | 270,441 |  | 231,793 |  |

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

8. | Operating profit

| The operating profit is stated after charging/(crediting):

Period | Period |

29.9.24 | 1.10.23 |

to | to |

27.9.25 | 28.9.24 |

| £ | £

| Hire of plant and machinery | 16,434 |  | 28,370 |  |

| Other operating leases | 762,299 |  | 742,230 |  |

| Depreciation - owned assets | 382,287 |  | 294,272 |  |

| Loss on disposal of fixed assets | 4,417 |  | 8,760 |  |

| Foreign exchange differences | (2,237 | ) | 3,225 |  |

9. | Auditors' remuneration

Period | Period |

29.9.24 | 1.10.23 |

to | to |

27.9.25 | 28.9.24 |

| £ | £

| Fees payable to the company's auditors for the audit of the company's financial statements | 20,000 |  | 19,000 |  |

10. | Interest receivable and similar income |

Period | Period |

29.9.24 | 1.10.23 |

to | to |

27.9.25 | 28.9.24 |

| £ | £

| Interest receivable | 45,515 |  | 47,319 |  |

11. | Interest payable and similar expenses |

Period | Period |

29.9.24 | 1.10.23 |

to | to |

27.9.25 | 28.9.24 |

| £ | £

| Bank loan interest | 47 |  | 5,785 |  |

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

12. | Taxation

| Analysis of the tax charge

| The tax charge on the profit for the period was as follows:

Period | Period |

29.9.24 | 1.10.23 |

to | to |

27.9.25 | 28.9.24 |

| £ | £

| Current tax:

| UK corporation tax | 167,708 |  | 106,189 |  |

| Deferred tax | (1,607 | ) | 62,000 |  |

| Tax on profit | 166,101 |  | 168,189 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the period is higher than the standard rate of corporation tax in the UK. The difference is explained below:

Period | Period |

29.9.24 | 1.10.23 |

to | to |

27.9.25 | 28.9.24 |

| £ | £

| Profit before tax | 622,166 |  | 682,798 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 155,542 |  | 170,700 |  |

| Effects of:

| Adjustments to tax charge in respect of previous periods | - |  | (10,532 | ) |

| Depreciation on non qualifying assets and other fixed asset differences | 10,702 |  | 10,146 |  |

| Deferred tax rounding | (143 | ) | 102 |  |

| Land remediation uplift | - |  | (2,227 | ) |

| Total tax charge | 166,101 |  | 168,189 |  |

13. | Dividends

Period | Period |

29.9.24 | 1.10.23 |

to | to |

27.9.25 | 28.9.24 |

| £ | £

| Ordinary shares of £1 each shares of 1 each

| Final | - |  | 249,953 |  |

| Interim | 399,924 |  | 149,971 |  |

399,924 |  | 399,924 |  |

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

14. | Tangible fixed assets

Fixtures |  |

Freehold | Long | and | Motor |  |

property | leasehold | fittings | vehicles | Totals |

| £ | £ | £ | £ | £

| Cost

| At 29 September 2024 | 2,000,000 |  | 904,470 |  | 2,791,322 |  | 953,646 |  | 6,649,438 |  |

| Additions | - |  | 428,190 |  | 135,399 |  | 186,690 |  | 750,279 |  |

| Disposals | - |  | - |  | (38,374 | ) | (64,695 | ) | (103,069 | ) |

| At 27 September 2025 | 2,000,000 |  | 1,332,660 |  | 2,888,347 |  | 1,075,641 |  | 7,296,648 |  |

| Depreciation

| At 29 September 2024 | 114,833 |  | 569,317 |  | 1,563,132 |  | 504,433 |  | 2,751,715 |  |

| Charge for period | 26,000 |  | 17,763 |  | 178,811 |  | 159,713 |  | 382,287 |  |

| Eliminated on disposal | - |  | - |  | (34,031 | ) | (61,288 | ) | (95,319 | ) |

| At 27 September 2025 | 140,833 |  | 587,080 |  | 1,707,912 |  | 602,858 |  | 3,038,683 |  |

| Net book value

| At 27 September 2025 | 1,859,167 |  | 745,580 |  | 1,180,435 |  | 472,783 |  | 4,257,965 |  |

| At 28 September 2024 | 1,885,167 |  | 335,153 |  | 1,228,190 |  | 449,213 |  | 3,897,723 |  |

| The company's freehold land and buildings were revalued by M J Swinley FRICS of Bidwells, Norwich external Chartered Surveyors, as at 30 April 2020 on the basis of open market value for existing use in accordance with the Valuation Standards ("the Red Book") issued by the Royal Institution of Chartered Surveyors (RICS), at £2,000,000.

| As at 27 September 2025, the directors consider the net book value of the freehold property to be fairly stated based on the above valuation.

| If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:

|  | Period |  | Period |  |

|  | 29.9.24 to |  | 1.10.23 to |  |

|  | 27.9.25 |  | 28.9.24 |  |

| £ |  | £ |  |

| Cost |  | 1,562,120 |  | 1,562,120 |  |

| Accumulated depreciation |  | 525,497 |  | 500,011 |  |

|  | 1,036,623 |  | 1,062,109 |  |

15. | Stocks

27.9.25 | 28.9.24 |

| £ | £

| Stocks | 3,278,317 |  | 3,178,134 |  |

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

16. | Debtors: amounts falling due within one year |

27.9.25 | 28.9.24 |

| £ | £

| Trade debtors | 191,226 |  | 62,305 |  |

| Other debtors | 102,877 |  | 250,022 |  |

| Prepayments | 217,340 |  | 343,896 |  |

511,443 |  | 656,223 |  |

17. | Creditors: amounts falling due within one year |

27.9.25 | 28.9.24 |

| £ | £

| Payments on account | 1,928,101 |  | 1,654,304 |  |

| Trade creditors | 1,625,154 |  | 1,633,469 |  |

| Tax | 167,708 |  | 106,137 |  |

| Social security and other taxes | 141,340 |  | 98,024 |  |

| VAT | 349,559 |  | 262,842 |  |

| Dividends payable | - |  | 249,953 |  |

| Accruals and deferred income | 795,411 |  | 1,179,513 |  |

5,007,273 |  | 5,184,242 |  |

| Accruals includes company pension contributions payable amounting to £83,567 (2024: £126,968).

18. | Creditors: amounts falling due after more than one year |

27.9.25 | 28.9.24 |

| £ | £

| Accruals and deferred income | 85,000 |  | - |  |

19. | Leasing agreements

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

27.9.25 | 28.9.24 |

| £ | £

| Within one year | 772,692 |  | 777,780 |  |

| Between one and five years | 2,661,878 |  | 3,070,654 |  |

| In more than five years | 536,250 |  | 897,883 |  |

3,970,820 |  | 4,746,317 |  |

20. | Financial instruments

| The carrying amount for each category of financial instrument is as follows:

|  | 27.9.25 |  | 28.9.24 |  |

| Financial assets that are debt instruments measured at amortised cost |  | 213,590 |  | 94,240 |  |

| Financial liabilities measured at amortised cost |  | 4,286,447 |  | 4,392,137 |  |

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

21. | Provisions for liabilities

27.9.25 | 28.9.24 |

| £ | £

| Deferred tax | 373,393 |  | 375,000 |  |

Deferred tax |

| £

| Balance at 29 September 2024 | 375,000 |  |

| Credit to Statement of Comprehensive Income during period | (1,607 | ) |

| Balance at 27 September 2025 | 373,393 |  |

22. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 27.9.25 | 28.9.24 |

value: |  | £ | £

| 26,450 | Ordinary shares of £1 each | 1 | 26,450 |  | 26,450 |  |

| On 10 October 2020 the company re-designated one £1 ordinary share held by T C Aldiss as a £1 special income share, and adopted new articles of association. The articles provide that for so long as T C Aldiss remains a director of the company, the special income share ranks equally with the ordinary shares in all respects.

23. | Reserves

| Share premium account - This reserve records the amount above the nominal value received for shares sold, less transaction costs.

| Revaluation reserve - This reserve records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income.

| Capital redemption reserve - This reserve records the nominal value of shares repurchased by the company.

| Profit and loss account - This reserve records retained earnings and accumulated losses.

24. | Pension commitments

| The amount recognised in profit or loss as an expense in relation to defined contribution plans was £403,943 (2024: £462,323).

25. | Capital commitments

27.9.25 | 28.9.24 |

| £ | £

| Contracted but not provided for in the

| financial statements | 460,000 |  | 361,000 |  |

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

26. | Related party disclosures

| T C Aldiss and P S Aldiss each have a beneficial interest in 39% of the issued share capital of the company. No-one party controls the company.

| During the period the company entered into contracts with a related undertaking, A & B Management Services Limited, a company under the day to day management of the same directors, as follows:

|  | 2025 |  | 2024 |  |

| Rental of premises from A&B Management Services Limited |  | 152,625 |  | 139,469 |  |

| Loan to A&B Management Services Limited |  | 76,187 |  | 202,039 |  |

| Other recharges to A&B Management Services Limited |  | 11,088 |  | 14,816 |  |

| At the period end the company was owed £76,187 (2024: £202,039) by A & B Management Services Limited.

| During the year sales to entities with control, joint control and significant influence totalled £6,969 (2024: £8,659). As at the 27th September 2025 there was a debtors balance of £2,857 outstanding (2024: £1,069).

| During the period, a total of key management personnel compensation of £787,442 was paid (2024: £760,057).

27. | Reconciliation of profit before taxation to cash generated from operations

Period | Period |

29.9.24 | 1.10.23 |

to | to |

27.9.25 | 28.9.24 |

| £ | £

| Profit before taxation | 622,166 |  | 682,798 |  |

| Depreciation charges | 382,287 |  | 294,272 |  |

| Loss on disposal of fixed assets | 4,417 |  | 8,760 |  |

| Finance costs | 47 |  | 5,785 |  |

| Finance income | (45,515 | ) | (47,319 | ) |

963,402 |  | 944,296 |  |

| (Increase)/decrease in stocks | (100,183 | ) | 205,438 |  |

| Decrease in trade and other debtors | 144,780 |  | 81,549 |  |

| Increase/(decrease) in trade and other creditors | 96,413 |  | (127,731 | ) |

| Cash generated from operations | 1,104,412 |  | 1,103,552 |  |

W.J.Aldiss Limited (Registered number: 00421363)

Notes to the Financial Statements - continued

for the Period 29 September 2024 to 27 September 2025

28. | Cash and cash equivalents

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Period ended 27 September 2025

| 27.9.25 |  | 29.9.24

| £ | £

| Cash and cash equivalents | 1,549,176 |  | 1,902,256 |  |

| Period ended 28 September 2024

| 28.9.24 |  | 1.10.23

| £ | £

| Cash and cash equivalents | 1,902,256 |  | 2,268,666 |  |

29. | Analysis of changes in net funds

| At 29.9.24 | Cash flow | At 27.9.25

| £ | £ | £

| Net cash |

| Cash at bank and in hand | 1,902,256 |  | (353,080 | ) | 1,549,176 |  |

1,902,256 |  | (353,080 | ) | 1,549,176 |  |

| Total | 1,902,256 |  | (353,080 | ) | 1,549,176 |  |