Company No: 06256947 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	S D Clapperton
	R J Cross

REGISTERED OFFICE	Parc Morlais Office
	Pennant Road
	Llanon
	SY23 5LZ
	United Kingdom

COMPANY NUMBER

06256947 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,139,383		1,059,599
		1,139,383		1,059,599
Current assets
Stocks	4	482,494		607,283
Debtors
- due within one year	5	94,253		37,047
- due after more than one year	5	620,251		398,000
Cash at bank and in hand	6	210,853		178,386
		1,407,851		1,220,716
Creditors: amounts falling due within one year	7	( 480,136)		( 673,998)
Net current assets		927,715		546,718
Total assets less current liabilities		2,067,098		1,606,317
Creditors: amounts falling due after more than one year	8	( 1,346,558)		( 1,099,914)
Net assets		720,540		506,403
Capital and reserves
Called-up share capital	9	500,000		500,000
Profit and loss account		220,540		6,403
Total shareholder's funds		720,540		506,403

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Seven Springs Limited (registered number: 06256947) were approved and authorised for issue by the Board of Directors on 29 May 2026. They were signed on its behalf by:

S D Clapperton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Seven Springs Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Parc Morlais Office, Pennant Road, Llanon, SY23 5LZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery etc.	20 % reducing balance

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

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

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 September 2024	1,110,402		64,378		1,174,780
Additions	101,801		7,329		109,130
At 31 August 2025	1,212,203		71,707		1,283,910
Accumulated depreciation
At 01 September 2024	76,645		38,536		115,181
Charge for the financial year	22,711		6,635		29,346
At 31 August 2025	99,356		45,171		144,527
Net book value
At 31 August 2025	1,112,847		26,536		1,139,383
At 31 August 2024	1,033,757		25,842		1,059,599

4. Stocks

	2025		2024
	£		£
Stocks	482,494		607,283

5. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	92,863		8,344
Corporation tax	0		5,915
Other debtors	1,390		22,788
	94,253		37,047
Debtors: amounts falling due after more than one year
Amounts owed by Group undertakings	620,251		398,000

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	210,853		178,386

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	57,829		27,362
Trade creditors	62,580		61,803
Taxation and social security	40,401		685
Obligations under finance leases and hire purchase contracts	78,486		126,839
Other creditors	240,840		457,309
	480,136		673,998

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	1,088,487		918,530
Amounts owed to Group undertakings	154,286		163,900
Obligations under finance leases and hire purchase contracts	103,785		17,484
	1,346,558		1,099,914

The company's bankers hold various charges over the assets of the company as security for any bank loans and overdrafts.

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
500,000 Ordinary shares of £ 1.00 each	500,000		500,000