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Registered number: 00645899
W.Finch & Co. Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
W.Finch & Co. Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
W.Finch & Co. Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | Mr A L Finch
| Mr R W Finch
| Mrs M G Finch
| Mr M R Finch
Company Number | 00645899
Registered Office | The Homestead Eastwick Road
| Great Bookham
| leatherhead
| Surrey
| KT23 4BA
Accountants | OMB Accountants
| Holmwood Farm
| Horsham Road
| Dorking
| Surrey
| RH5 4JR

Page 1
Page 2
W.Finch & Co. Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 00645899

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,358,795 |  | 961,797
|  |  | 1,358,795 |  | 961,797
CURRENT ASSETS
Stocks |  | 1,500 |  | 1,500 |
Debtors | 5 | 1,352,804 |  | 1,395,358 |
Cash at bank and in hand |  | 2,319,600 |  | 1,964,406 |
|  | 3,673,904 |  | 3,361,264 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,526,431 ) |  | (1,501,519 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,147,473 |  | 1,859,745
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,506,268 |  | 2,821,542
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (4,667 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (339,699 ) |  | (240,449 )
NET ASSETS |  |  | 3,161,902 |  | 2,581,093
CAPITAL AND RESERVES
Called up share capital | 10 |  | 7,500 |  | 7,500
Profit and Loss Account |  |  | 3,154,402 |  | 2,573,593
SHAREHOLDERS' FUNDS |  |  | 3,161,902 |  | 2,581,093

Page 2
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W.Finch & Co. Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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.
The financial statements were approved by the board of directors on 6 June 2026 and were signed on its behalf by:

Mr A L Finch Director | Mr R W Finch Director | Mrs M G Finch Director
Mr M R Finch Director
6 June 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
W.Finch & Co. Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
W.Finch & Co. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00645899 . The registered office is The Homestead Eastwick Road , Great Bookham, leatherhead, Surrey, KT23 4BA.
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.
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 | 15% on reducing balance
Motor & Haulage Vehicles | 25% on reducing balance
Forklifts, Hoists & Trailers | 20% on reducing balance
Computer & Office Equipment | 25% on cost and 15% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets acquired under hire purchase contracts are depreciated over their useful lives. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
2.6. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
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W.Finch & Co. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 21)
21 21
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 January 2025 | 2,773,437
Additions | 628,424
Disposals | (83,391 )
As at 31 December 2025 | 3,318,470
Depreciation
As at 1 January 2025 | 1,811,640
Provided during the period | 215,692
Disposals | (67,657 )
As at 31 December 2025 | 1,959,675
Net Book Value
As at 31 December 2025 | 1,358,795
As at 1 January 2025 | 961,797

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,078,979 |  | 952,751
Other debtors | 273,825 |  | 442,607
| 1,352,804 |  | 1,395,358

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,333 |  | -
Trade creditors | 153,086 |  | 297,409
Other creditors | 1,005,086 |  | 658,923
Taxation and social security | 365,926 |  | 545,187
| 1,526,431 |  | 1,501,519

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W.Finch & Co. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,667 |  | -

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 2,333 |  | -
Later than one year and not later than five years | 4,667 |  | -
| 7,000 |  | -
| 7,000 |  | -

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 240,449 | 240,449
Deferred taxation | 99,250 | 99,250
Balance at 31 December 2025 | 339,699 | 339,699

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 7,500 |  | 7,500

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 235,781 |  | 184,612
Later than one year and not later than five years | 943,126 |  | 738,448
Later than five years | 372,534 |  | 476,298
| 1,551,441 |  | 1,399,358

12. Related Party Transactions
During the year the company paid rent of £80,000 to one of the directors in return for the use of the company's premises and yard.
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