REGISTERED NUMBER: 04277973 (England and Wales)

Ward Hill Limited

Unaudited Financial Statements for the Year Ended 30 September 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

Mrs S E M Hill

D R Hill

Secretary:

D R Hill

Registered office:

60 Bracondale

Norwich

Norfolk

NR1 2BE

Registered number:

04277973 (England and Wales)

Accountants:

Fairhead Bradford

5 Queen Street

Great Yarmouth

Norfolk

NR30 2QP

Fixed assets

Intangible assets

4

41,290

55,448

Tangible assets

5

7,696

8,240

48,986

63,688

Current assets

Debtors

6

417,305

412,585

Cash at bank

142,988

103,344

560,293

515,929

Creditors

Amounts falling due within one year

7

438,933

419,486

Net current assets

121,360

96,443

Total assets less current liabilities

170,346

160,131

Provisions for liabilities

1,064

154

Net assets

169,282

159,977

Capital and reserves

Called up share capital

2

2

Retained earnings

169,280

159,975

Shareholders' funds

169,282

159,977

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 February 2026 and were signed on its behalf by:

Mrs S E M Hill - Director

1.	Statutory information

Ward Hill 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.	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 represents the fair value of consideration receivable for services provided in the normal course of business, excluding value added tax and trade discounts.

Revenue is recognised in the period in which the services are rendered, based on the stage of completion at the reporting date when the outcome of the transaction can be measured reliably. Where the outcome cannot be measured reliably, revenue is recognised only to the extent of costs incurred that are recoverable.

Turnover is recognised only when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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.

3.	Employees and directors

The average number of employees during the year was 9 (2024 - 9 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 October 2024

and 30 September 2025

141,580

Amortisation

At 1 October 2024

86,132

Amortisation for year

14,158

At 30 September 2025

100,290

Net book value

At 30 September 2025

41,290

At 30 September 2024

55,448

5.	Tangible fixed assets

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 1 October 2024

4,505

17,491

41,206

63,202

Additions

-

-

2,962

2,962

Disposals

-

-

(14,987

)

(14,987

)

At 30 September 2025

4,505

17,491

29,181

51,177

Depreciation

At 1 October 2024

4,068

13,431

37,463

54,962

Charge for year

66

609

2,831

3,506

Eliminated on disposal

-

-

(14,987

)

(14,987

)

At 30 September 2025

4,134

14,040

25,307

43,481

Net book value

At 30 September 2025

371

3,451

3,874

7,696

At 30 September 2024

437

4,060

3,743

8,240

6.

Debtors: amounts falling due within one year

30/9/25

30/9/24

£

£

Trade debtors

44,856

42,113

Other debtors

372,449

370,472

417,305

412,585

7.

Creditors: amounts falling due within one year

30/9/25

30/9/24

£

£

Bank loans and overdrafts

421

1,145

Trade creditors

1,004

4,354

Taxation and social security

58,541

48,157

Other creditors

378,967

365,830

438,933

419,486