2024-09-01 2025-08-31 2025-08-31 false 11505352 THE WHEATSHEAF CALNE LTD 2026-05-11 false iso4217:GBP xbrli:pure 11505352 2024-08-31 11505352 2025-08-31 11505352 2024-09-01 2025-08-31 11505352 2023-08-31 11505352 2024-08-31 11505352 2023-09-01 2024-08-31 11505352 bus:SmallEntities 2024-09-01 2025-08-31 11505352 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 11505352 bus:FullAccounts 2024-09-01 2025-08-31 11505352 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 11505352 core:WithinOneYear 2025-08-31 11505352 core:AfterOneYear 2025-08-31 11505352 core:WithinOneYear 2024-08-31 11505352 core:AfterOneYear 2024-08-31 11505352 core:ShareCapital 2025-08-31 11505352 core:SharePremium 2025-08-31 11505352 core:RevaluationReserve 2025-08-31 11505352 core:OtherReservesSubtotal 2025-08-31 11505352 core:RetainedEarningsAccumulatedLosses 2025-08-31 11505352 core:ShareCapital 2024-08-31 11505352 core:SharePremium 2024-08-31 11505352 core:RevaluationReserve 2024-08-31 11505352 core:OtherReservesSubtotal 2024-08-31 11505352 core:RetainedEarningsAccumulatedLosses 2024-08-31 11505352 core:LandBuildings 2025-08-31 11505352 core:PlantMachinery 2025-08-31 11505352 core:Vehicles 2025-08-31 11505352 core:FurnitureFittings 2025-08-31 11505352 core:OfficeEquipment 2025-08-31 11505352 core:NetGoodwill 2025-08-31 11505352 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 11505352 core:ListedExchangeTraded 2025-08-31 11505352 core:UnlistedNon-exchangeTraded 2025-08-31 11505352 core:LandBuildings 2024-08-31 11505352 core:PlantMachinery 2024-08-31 11505352 core:Vehicles 2024-08-31 11505352 core:FurnitureFittings 2024-08-31 11505352 core:OfficeEquipment 2024-08-31 11505352 core:NetGoodwill 2024-08-31 11505352 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 11505352 core:ListedExchangeTraded 2024-08-31 11505352 core:UnlistedNon-exchangeTraded 2024-08-31 11505352 core:LandBuildings 2024-09-01 2025-08-31 11505352 core:PlantMachinery 2024-09-01 2025-08-31 11505352 core:Vehicles 2024-09-01 2025-08-31 11505352 core:FurnitureFittings 2024-09-01 2025-08-31 11505352 core:OfficeEquipment 2024-09-01 2025-08-31 11505352 core:NetGoodwill 2024-09-01 2025-08-31 11505352 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 11505352 core:ListedExchangeTraded 2024-09-01 2025-08-31 11505352 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 11505352 core:MoreThanFiveYears 2024-09-01 2025-08-31 11505352 core:Non-currentFinancialInstruments 2025-08-31 11505352 core:Non-currentFinancialInstruments 2024-08-31 11505352 dpl:CostSales 2024-09-01 2025-08-31 11505352 dpl:DistributionCosts 2024-09-01 2025-08-31 11505352 core:LandBuildings 2024-09-01 2025-08-31 11505352 core:PlantMachinery 2024-09-01 2025-08-31 11505352 core:Vehicles 2024-09-01 2025-08-31 11505352 core:FurnitureFittings 2024-09-01 2025-08-31 11505352 core:OfficeEquipment 2024-09-01 2025-08-31 11505352 dpl:AdministrativeExpenses 2024-09-01 2025-08-31 11505352 core:NetGoodwill 2024-09-01 2025-08-31 11505352 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 11505352 dpl:GroupUndertakings 2024-09-01 2025-08-31 11505352 dpl:ParticipatingInterests 2024-09-01 2025-08-31 11505352 dpl:GroupUndertakings core:ListedExchangeTraded 2024-09-01 2025-08-31 11505352 core:ListedExchangeTraded 2024-09-01 2025-08-31 11505352 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 11505352 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 11505352 dpl:CostSales 2023-09-01 2024-08-31 11505352 dpl:DistributionCosts 2023-09-01 2024-08-31 11505352 core:LandBuildings 2023-09-01 2024-08-31 11505352 core:PlantMachinery 2023-09-01 2024-08-31 11505352 core:Vehicles 2023-09-01 2024-08-31 11505352 core:FurnitureFittings 2023-09-01 2024-08-31 11505352 core:OfficeEquipment 2023-09-01 2024-08-31 11505352 dpl:AdministrativeExpenses 2023-09-01 2024-08-31 11505352 core:NetGoodwill 2023-09-01 2024-08-31 11505352 core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 11505352 dpl:GroupUndertakings 2023-09-01 2024-08-31 11505352 dpl:ParticipatingInterests 2023-09-01 2024-08-31 11505352 dpl:GroupUndertakings core:ListedExchangeTraded 2023-09-01 2024-08-31 11505352 core:ListedExchangeTraded 2023-09-01 2024-08-31 11505352 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 11505352 core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 11505352 core:NetGoodwill 2025-08-31 11505352 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 11505352 core:LandBuildings 2025-08-31 11505352 core:PlantMachinery 2025-08-31 11505352 core:Vehicles 2025-08-31 11505352 core:FurnitureFittings 2025-08-31 11505352 core:OfficeEquipment 2025-08-31 11505352 core:AfterOneYear 2025-08-31 11505352 core:WithinOneYear 2025-08-31 11505352 core:ListedExchangeTraded 2025-08-31 11505352 core:UnlistedNon-exchangeTraded 2025-08-31 11505352 core:ShareCapital 2025-08-31 11505352 core:SharePremium 2025-08-31 11505352 core:RevaluationReserve 2025-08-31 11505352 core:OtherReservesSubtotal 2025-08-31 11505352 core:RetainedEarningsAccumulatedLosses 2025-08-31 11505352 core:NetGoodwill 2024-08-31 11505352 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 11505352 core:LandBuildings 2024-08-31 11505352 core:PlantMachinery 2024-08-31 11505352 core:Vehicles 2024-08-31 11505352 core:FurnitureFittings 2024-08-31 11505352 core:OfficeEquipment 2024-08-31 11505352 core:AfterOneYear 2024-08-31 11505352 core:WithinOneYear 2024-08-31 11505352 core:ListedExchangeTraded 2024-08-31 11505352 core:UnlistedNon-exchangeTraded 2024-08-31 11505352 core:ShareCapital 2024-08-31 11505352 core:SharePremium 2024-08-31 11505352 core:RevaluationReserve 2024-08-31 11505352 core:OtherReservesSubtotal 2024-08-31 11505352 core:RetainedEarningsAccumulatedLosses 2024-08-31 11505352 core:NetGoodwill 2023-08-31 11505352 core:IntangibleAssetsOtherThanGoodwill 2023-08-31 11505352 core:LandBuildings 2023-08-31 11505352 core:PlantMachinery 2023-08-31 11505352 core:Vehicles 2023-08-31 11505352 core:FurnitureFittings 2023-08-31 11505352 core:OfficeEquipment 2023-08-31 11505352 core:AfterOneYear 2023-08-31 11505352 core:WithinOneYear 2023-08-31 11505352 core:ListedExchangeTraded 2023-08-31 11505352 core:UnlistedNon-exchangeTraded 2023-08-31 11505352 core:ShareCapital 2023-08-31 11505352 core:SharePremium 2023-08-31 11505352 core:RevaluationReserve 2023-08-31 11505352 core:OtherReservesSubtotal 2023-08-31 11505352 core:RetainedEarningsAccumulatedLosses 2023-08-31 11505352 core:AfterOneYear 2024-09-01 2025-08-31 11505352 core:WithinOneYear 2024-09-01 2025-08-31 11505352 core:Non-currentFinancialInstruments core:CostValuation 2024-09-01 2025-08-31 11505352 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-01 2025-08-31 11505352 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-01 2025-08-31 11505352 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-01 2025-08-31 11505352 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 11505352 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 11505352 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 11505352 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 11505352 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 11505352 core:Non-currentFinancialInstruments core:CostValuation 2025-08-31 11505352 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-08-31 11505352 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-08-31 11505352 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 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THE WHEATSHEAF CALNE LTD

Registered Number
11505352
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

THE WHEATSHEAF CALNE LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | J A Smart
| D R Smith

Registered Address | 10 Cheyne Walk
| Northampton
| NN1 5PT

Registered Number | 11505352 (England and Wales)

THE WHEATSHEAF CALNE LTD
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,061 |  |  |  | 2,923
|  |  |  | 1,061 |  |  |  | 2,923
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 6,010 |  |  |  | 4,716 |  |
Debtors | 5 | 22,693 |  |  |  | 5,000 |  |
Cash at bank and on hand |  | 1,609 |  |  |  | 2,180 |  |
|  | 30,312 |  |  |  | 11,896 |  |
Creditors amounts falling due within one year | 6 | (83,688) |  |  |  | (76,893) |  |
Net current assets (liabilities) |  |  |  | (53,376) |  |  |  | (64,997)
Total assets less current liabilities |  |  |  | (52,315) |  |  |  | (62,074)
Provisions for liabilities | 7 |  |  | - |  |  |  | (731)
Net assets |  |  |  | (52,315) |  |  |  | (62,805)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | (52,317) |  |  |  | (62,807)
Shareholders' funds |  |  |  | (52,315) |  |  |  | (62,805)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 May 2026, and are signed on its behalf by:
D R Smith Director Registered Company No. 11505352

THE WHEATSHEAF CALNE LTD
Notes to the Financial Statements
for the year ended 31 August 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.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

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

| Judgements and key sources of estimation uncertainty
--- | ---
| In applying the Company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors' best judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be appropriate. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

| Revenue from sale of goods
--- | ---
| 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| 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.

| Borrowing costs
--- | ---
| 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. nterest 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.

| 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 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: Furniture and Fixtures - 15% on cost Office equipment - 15% on cost Plant and Machinery - 20% on cost

| Finance leases and hire purchase contracts
--- | ---
| Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

| Stocks and work in progress
--- | ---
| 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 and other debtors
--- | ---
| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| 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.

| Trade and other 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.

| 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.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 9

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | 523 |  | 13,005 |  | 695 |  | 14,223
| At 31 August 25 | 523 |  | 13,005 |  | 695 |  | 14,223
| Depreciation and impairment
| At 01 September 24 | 94 |  | 10,980 |  | 226 |  | 11,300
| Charge for year | 105 |  | 1,653 |  | 104 |  | 1,862
| At 31 August 25 | 199 |  | 12,633 |  | 330 |  | 13,162
| Net book value
| At 31 August 25 | 324 |  | 372 |  | 365 |  | 1,061
| At 31 August 24 | 429 |  | 2,025 |  | 469 |  | 2,923

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 6,010 |  | 4,716
| Total | 6,010 |  | 4,716

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 22,693 |  | 5,000
| Total | 22,693 |  | 5,000

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,665 |  | 14,180
| Taxation and social security | 50,100 |  | 35,841
| Other creditors | 30,923 |  | 26,872
| Total | 83,688 |  | 76,893

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | - |  | 731
| Total | - |  | 731

8. | Share capital
--- | ---
| Allotted, called up and fully paid shares 2 Ordinary shares of £1 each