W H A Vowles & Son Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04615224

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

W H A VOWLES & SON LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M H Vowles

Mrs J Vowles

N W Vowles

M Vowles

REGISTERED OFFICE:

2 High Street

Patrington

Hull

East Yorkshire

HU12 0RE

REGISTERED NUMBER:

04615224

ACCOUNTANTS:

Jackson Robson Licence Limited

33-35 Exchange Street

Driffield

East Yorkshire

YO25 6LL

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

45,871

18,707

45,871

18,707

CURRENT ASSETS

Stocks

385,000

365,000

Debtors

6

34,764

37,673

Cash at bank and in hand

94,355

130,835

514,119

533,508

CREDITORS

Amounts falling due within one year

7

124,926

145,980

NET CURRENT ASSETS

389,193

387,528

TOTAL ASSETS LESS CURRENT
LIABILITIES

435,064

406,235

PROVISIONS FOR LIABILITIES

3,710

3,555

NET ASSETS

431,354

402,680

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

431,154

402,480

SHAREHOLDERS' FUNDS

431,354

402,680

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 26 May 2026 and were signed on its behalf by:

M H Vowles - Director

Mrs J Vowles - Director

N W Vowles - Director

M Vowles - Director

1.	STATUTORY INFORMATION

W H A Vowles & Son Ltd is a private company, limited by shares , registered in Not specified/Other. 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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014 was amortised evenly over its estimated useful life of 10 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 etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

200,000

AMORTISATION

At 1 September 2024

and 31 August 2025

200,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 September 2024

-

46,866

Additions

31,028

-

31,028

At 31 August 2025

31,028

46,866

77,894

DEPRECIATION

At 1 September 2024

-

28,159

Charge for year

-

3,864

At 31 August 2025

-

32,023

NET BOOK VALUE

At 31 August 2025

31,028

14,843

45,871

At 31 August 2024

-

18,707

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

33,370

36,585

Other debtors

1,394

1,088

34,764

37,673

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

26,769

32,030

Taxation and social security

43,813

55,743

Other creditors

54,344

58,207

124,926

145,980

8.	RELATED PARTY DISCLOSURES

At 1st September 2024, the company owed directors Mr M H Vowles £23,675, Mrs J Vowles £21,962, Mr N W Vowles £9,488 and Mr M Vowles £3,082..

At 31st August 2025, the company owed directors Mr M H Vowles £21,307, Mrs J Vowles £19,622, Mr N W Vowles £9,911 and Mr M Vowles £3,505.

Dividends of £56,432 were paid to the directors during the accounting period.

.

9.	ULTIMATE CONTROLLING PARTY

The directors each own one quarter of the issued share capital.

The voting rights are held in equal shares by Mr M H Vowles and Mrs J Vowles. Chairman of the Board Mr M H Vowles has the casting vote should the need arise and he is therefore the ultimate controlling party.