Registration number: 13600766

Press & Son Limited

trading as Woof

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

Press & Son Limited

trading as Woof

(Registration number: 13600766)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	7,332	11,553
Current assets
Stocks	6	6,494	7,624
Cash at bank and in hand		1,532	2,038
		8,026	9,662
Creditors: Amounts falling due within one year	7	(29,451)	(32,109)
Net current liabilities		(21,425)	(22,447)
Net liabilities		(14,093)	(10,894)
Capital and reserves
Called up share capital	8	2	2
Retained earnings		(14,095)	(10,896)
Shareholders' deficit		(14,093)	(10,894)

For the financial year ending 30 September 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 her 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 and 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 8 May 2026
 

Mrs N Press Director

Press & Son Limited

trading as Woof

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

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

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the director on 8 May 2026.

2	Accounting policies

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

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.

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.

Press & Son Limited

trading as Woof

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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
Office Equipment	Staright line 33.33%
Leasehold improvements	Straight line 20.00%

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.

Press & Son Limited

trading as Woof

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

3	Staff numbers

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

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	4,222	4,272

Press & Son Limited

trading as Woof

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2024	19,007	1,414	20,421
At 30 September 2025	19,007	1,414	20,421
Depreciation
At 1 October 2024	8,194	674	8,868
Charge for the year	3,801	420	4,221
At 30 September 2025	11,995	1,094	13,089
Carrying amount
At 30 September 2025	7,012	320	7,332
At 30 September 2024	10,813	740	11,553

Included within the net book value of land and buildings above is £7,012 (2024 - £10,813) in respect of long leasehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Other inventories	6,494	7,624

Press & Son Limited

trading as Woof

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	24,211	26,870
Accruals and deferred income		1,339	1,339
Other creditors		3,901	3,900
		29,451	32,109

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £0.01 each	100	1	100	1
Ordinary A shares of £0.01 each	75	1	75	1
Ordinary B shares of £0.01 each	25	-	25	-
	200	2	200	2

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	24,211	26,870