REGISTERED NUMBER: 09881352 (England and Wales)

Writtle Forest Consultancy Ltd

Unaudited financial statements

for the year ended 30 November 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

O R Booth

J L Mills

Registered office:

Redindyke Farm

Ivy Barn Lane

Ingatestone

Essex

CM4 0PU

Registered number:

09881352 (England and Wales)

Accountants:

Clay Ratnage Strevens & Hills

Chartered Accountants

Construction House, Runwell Road

Wickford

Essex

SS11 7HQ

Fixed assets

Tangible assets

4

38,108

19,271

Current assets

Debtors

5

55,951

47,332

Cash at bank

68,907

83,845

124,858

131,177

Creditors

Amounts falling due within one year

6

72,799

66,143

Net current assets

52,059

65,034

Total assets less current liabilities

90,167

84,305

Creditors

Amounts falling due after more than one year

7

(11,667

)

(3,419

)

Provisions for liabilities

8

(8,045

)

(3,011

)

Net assets

70,455

77,875

Capital and reserves

Called up share capital

100

100

Retained earnings

70,355

77,775

70,455

77,875

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

O R Booth - Director

1.	Statutory information

Writtle Forest Consultancy Ltd 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.

2.	Accounting policies

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

- the company has transferred the significant risks and rewards of ownership to the buyer;

- the company retains neither continuing managerial involvement to the degree usually associated with

ownership nor effective control over the goods sold;

- the amount of turnover can be measured reliably;

- it is probable that the company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of turnover can be measured reliably;

- it is probable that the company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Financial instruments

The company has elected to apply Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, including trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and subsequently carried at amortised cost using the effective interest method, less any impairment provision. Where an arrangement constitutes a financing transaction, whereby payment is deferred beyond normal business terms, it is measured at the present value of future receipts discounted at a market rate of interest. Discounting is omitted where the effect is immaterial.

Impairment of financial assets

Financial assets are assessed for impairment at each reporting date. An impairment loss arises where events subsequent to initial recognition indicate that estimated future cash flows have been adversely affected, and is measured as the difference between the carrying amount and the present value of future cash flows at the original effective interest rate. Where the indicators of impairment subsequently reverse, the impairment loss may be reversed up to the original carrying amount, and is recognised in profit or loss.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of their contractual arrangements. An equity instrument is any contract that evidences a residual interest in the assets of the company after deduction of all its liabilities.

Basic financial liabilities, including trade and other payables and bank and other loans, are initially measured at transaction price after transaction costs, or where a financing transaction exists, at the present value of future payments discounted at a market rate of interest. Discounting is omitted where the effect is immaterial. All debt instruments, including trade payables, are subsequently carried at amortised cost using the effective interest method.

Trade payables are classified as current liabilities where payment is due within one year, and as non-current liabilities otherwise.

Derecognition of financial instruments

Financial assets are derecognised when contractual rights to future cash flows expire, are settled, or when the asset and substantially all risks and rewards of ownership are transferred to another party. Where significant risks and rewards are retained, the relevant portion continues to be recognised. Financial liabilities are derecognised when the related contractual obligations are discharged, cancelled or expire.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 year 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.

Pension costs and other post-retirement benefits

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 payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	Employees and directors

The average number of employees during the year was 7 (2024 - 7 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 December 2024

26,812

590

15,990

16,490

59,882

Additions

23,792

-

-

1,891

25,683

At 30 November 2025

50,604

590

15,990

18,381

85,565

Depreciation

At 1 December 2024

15,246

429

10,931

14,005

40,611

Charge for year

3,602

24

1,265

1,955

6,846

At 30 November 2025

18,848

453

12,196

15,960

47,457

Net book value

At 30 November 2025

31,756

137

3,794

2,421

38,108

At 30 November 2024

11,566

161

5,059

2,485

19,271

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:

2025

2024

£

£

Plant and machinery

20,562

-

Motor vehicles

3,794

5,059

24,356

5,059

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

50,681

39,395

Other debtors

5,270

7,937

55,951

47,332

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

5,267

7,756

Hire purchase contracts

8,533

671

Trade creditors

9,328

7,807

Amounts owed to associates

1,547

-

Taxation and social security

33,680

43,462

Other creditors

14,444

6,447

72,799

66,143

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

-

3,419

Hire purchase contracts

11,667

-

11,667

3,419

8.	Provisions for liabilities

2025

2024

£

£

Deferred tax

8,045

3,011

Deferred

tax

£

Balance at 1 December 2024

3,011

Charged during the year

5,034

Balance at 30 November 2025

8,045

9.

Loans

Analysis of the maturity of loans is given below

2025

2024

£

£

Amounts falling due within one year

Bank loans

3,340

6,600

Amounts falling due within 1-2 years

Bank loans

-

3,419

3,340

10,019

The company has a bank loan which is repayable by monthly instalments. The interest rate applicable on the loan is 2.5% fixed rate. This loan is unsecured.

10.	Hire purchase and finance leases

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Within one year

8,533

671

Between 1-2 years

4,000

-

Between 2-5 years

7,667

-

20,200

671

11.	Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £5,430 (2024 - £3,267). Contributions totalling £1,625 (2024 - £1,298) were payable to the fund at the balance sheet date and are included in creditors.