WB ANDERSON HOLDINGS LIMITED


Director	ANDERSON, Philip James


Registered Address	James Watson House Montgomery Way
	Rosehill Industrial Estate
	Carlisle
	CA1 2UU


Registered Number	08349767 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		406,089		1,016,857
			406,089		1,016,857
Current assets
Cash at bank and on hand		120,001		150,891
		120,001		150,891
Creditors amounts falling due within one year	4	(18,717)		(18,994)
Net current assets (liabilities)			101,284		131,897
Total assets less current liabilities			507,373		1,148,754
Provisions for liabilities	5		(29,394)		(9,237)
Net assets			477,979		1,139,517
Capital and reserves
Called up share capital			668,241		668,241
Profit and loss account			(190,262)		471,276
Shareholders' funds			477,979		1,139,517

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 Director acknowledges 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 Director on 11 May 2026, and are signed on its behalf by:

ANDERSON, Philip James
Director
Registered Company No. 08349767

WB ANDERSON HOLDINGS LIMITED

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.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at 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.

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.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Fixed asset investments
	Other investments are listed investments. The historical cost of the fixed asset investments as at 31 December 2025 was £300,000 (2024 - £300,000).

	Investments in groups¹	Other investments²	Total
	£	£	£
Cost or valuation
At 01 January 25	668,241	348,616	1,016,857
Revaluations	-	57,473	57,473
Disposals	(668,241)	-	(668,241)
At 31 December 25	-	406,089	406,089
Net book value
At 31 December 25	-	406,089	406,089
At 31 December 24	668,241	348,616	1,016,857

	Notes
	¹Investments in group undertakings and participating interests ²Other investments other than loans

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	16,187	16,654
Accrued liabilities and deferred income	2,530	2,340
Total	18,717	18,994

5.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	29,394	9,237
Total	29,394	9,237

6.	Related party transactions
	The company has taken advantage of the exemptions not to disclose transactions with wholly owned subsidiaries as it qualifies as part of a small group. During the year the director had a loan account with the company. At the balance sheet date the company owed the director £16,654 (2023 - £17,472). This loan is unsecured, interest free and repayable on demand.

7.	Parent-subsidiary relationships
	The company, and the group headed by it, qualify as a small group as such the parent and the group are exempt from producing group accounts.