REGISTERED NUMBER: 14295795 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

WOODCROFT & CO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

M Evans

Registered office:

55 Piccadilly

London

W1J 0DX

Registered number:

14295795 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Investments

4

1,151,275

555,767

Current assets

Debtors

5

100

100

Cash at bank

13,032

568,210

13,132

568,310

Creditors

Amounts falling due within one year

6

28,721

9,000

Net current (liabilities)/assets

(15,589

)

559,310

Total assets less current liabilities

1,135,686

1,115,077

Capital and reserves

Called up share capital

100

100

Retained earnings

1,135,586

1,114,977

1,135,686

1,115,077

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 director acknowledges his 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 director and authorised for issue on 29 May 2026 and were signed by:

M Evans - Director

1.	Statutory information

Woodcroft & Co 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.

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 as modified by the revaluation of certain assets.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

At the time of approving the financial statements, the Director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus, the Director has adopted the going concern basis of accounting in preparing the financial statements.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

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.

Investment in group undertakings

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit or loss.

Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income (expenditure) for the year. Transaction costs are expensed as incurred.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with other investments.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Fixed asset investments

Shares in

group

Listed

undertakings

investments

Totals

£

£

£

Cost or valuation

At 1 September 2024

1,000

554,767

555,767

Additions

-

1,114,385

1,114,385

Disposals

-

(485,112

)

(485,112

)

Revaluations

-

(33,765

)

(33,765

)

At 31 August 2025

1,000

1,150,275

1,151,275

Net book value

At 31 August 2025

1,000

1,150,275

1,151,275

At 31 August 2024

1,000

554,767

555,767

Cost or valuation at 31 August 2025 is represented by:

Shares in

group

Listed

undertakings

investments

Totals

£

£

£

Valuation in 2025

1,000

1,150,275

1,151,275

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

100

100

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Taxation and social security

13,325

8,000

Other creditors

15,396

1,000

28,721

9,000

7.	Related party disclosures

Included within other creditors is an amount of £8,396 (2024: £Nil) owed to a related company. This amount is unsecured, interest free and repayable on demand.