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WILLOUGHBY & SONS LTD

Registered Number
13805183
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

WILLOUGHBY & SONS LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | WILLOUGHBY, Martin
| WILLOUGHBY, Michael
| WILLOUGHBY, Sean

Registered Address | 5-7 Pellew Arcade Teign Street
| Teignmouth
| TQ14 8EB

Registered Number | 13805183 (England and Wales)

WILLOUGHBY & SONS LTD
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 9,623 |  |  |  | 12,029
|  |  |  | 9,623 |  |  |  | 12,029
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 22,718 |  |  |  | 20,898 |  |
Cash at bank and on hand |  | 17,547 |  |  |  | - |  |
|  | 40,265 |  |  |  | 20,898 |  |
Creditors amounts falling due within one year | 5 | (39,871) |  |  |  | (19,357) |  |
Net current assets (liabilities) |  |  |  | 394 |  |  |  | 1,541
Total assets less current liabilities |  |  |  | 10,017 |  |  |  | 13,570
Creditors amounts falling due after one year | 6 |  |  | (9,711) |  |  |  | (13,470)
Net assets |  |  |  | 306 |  |  |  | 100
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 103 |  |  |  | 100
Profit and loss account |  |  |  | 203 |  |  |  | -
Shareholders' funds |  |  |  | 306 |  |  |  | 100

- 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 12 May 2026, and are signed on its behalf by:
WILLOUGHBY, Martin Director
WILLOUGHBY, Michael Director
WILLOUGHBY, Sean Director Registered Company No. 13805183

WILLOUGHBY & SONS LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

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

| 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
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

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

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Vehicles | 25

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

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

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

|  | Vehicles |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 18,795 |  | 18,795
| At 31 December 25 | 18,795 |  | 18,795
| Depreciation and impairment
| At 01 January 25 | 6,766 |  | 6,766
| Charge for year | 2,406 |  | 2,406
| At 31 December 25 | 9,172 |  | 9,172
| Net book value
| At 31 December 25 | 9,623 |  | 9,623
| At 31 December 24 | 12,029 |  | 12,029

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 7,241 |  | -
| Other debtors | 15,477 |  | 20,898
| Total | 22,718 |  | 20,898

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 1,058
| Taxation and social security | 37,627 |  | 17,755
| Other creditors | 1,646 |  | -
| Accrued liabilities and deferred income | 598 |  | 544
| Total | 39,871 |  | 19,357

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 9,711 |  | 13,470
| Total | 9,711 |  | 13,470

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 9,711 |  | 13,470

8. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| WILLOUGHBY, Martin | 5,627 |  | 4,379 |  | 5,627 |  | 4,379
| WILLOUGHBY, Sean | 7,190 |  | 3,973 |  | 7,190 |  | 3,973
| WILLOUGHBY, Michael | 8,080 |  | 7,123 |  | 8,080 |  | 7,123
|  | 20,897 |  | 15,475 |  | 20,897 |  | 15,475