Wye Valley Associates Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 03758914

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,614		10,860

			9,614		10,860
CURRENT ASSETS
Stocks	5	3,450		3,450
Debtors	6	28,135		41,044
Cash at bank and in hand		49,679		32,240

		81,264		76,734
Creditors: Amounts Falling Due Within One Year	7	(32,231 )		(28,657 )

NET CURRENT ASSETS (LIABILITIES)			49,033		48,077

TOTAL ASSETS LESS CURRENT LIABILITIES			58,647		58,937

NET ASSETS			58,647		58,937

CAPITAL AND RESERVES
Called up share capital	8		19		5
Profit and Loss Account			58,628		58,932

SHAREHOLDERS' FUNDS			58,647		58,937

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Wye Valley Associates Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mathew Adlam-Stiles

Director

17 March 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Wye Valley Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03758914 . The registered office is Unit 8 Lime Tree Business Park, Lime Tree Road, Matlock, Derbyshire, DE4 3EJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The tax expense represents tax currently payable by the company. Current tax is recognised in the profit and loss account based on the taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expenses that are taxable or deductible in other years and items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is not recognised on timing differences arising from gains or losses in the financial statements that are taxable or deductible in future periods.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Wye Valley Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	17,932	41,548	15,597	75,077
Additions	-	-	1,959	1,959

As at 30 September 2025	17,932	41,548	17,556	77,036

Depreciation
As at 1 October 2024	16,490	34,819	12,908	64,217
Provided during the period	361	1,682	1,162	3,205

As at 30 September 2025	16,851	36,501	14,070	67,422

Net Book Value
As at 30 September 2025	1,081	5,047	3,486	9,614

As at 1 October 2024	1,442	6,729	2,689	10,860

5. Stocks

	2025	2024
	£	£
Stock	3,450	3,450

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	24,358	39,732
Prepayments and accrued income	3,777	1,312

	28,135	41,044

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,580	6,799
Corporation tax	9,189	12,669
VAT	7,772	6,569
Other creditors	1,323	804
Accruals and deferred income	1,450	1,350
Directors' loan accounts	917	466

	32,231	28,657

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	19	5

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