REGISTERED NUMBER: 00706704 (England and Wales)

WH COLLIER LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

5

FIXED ASSETS

Property, plant and equipment

4

18,702

18,352

CURRENT ASSETS

Stocks

99,755

130,161

Debtors

5

9,611

32,761

Cash at bank and in hand

153,801

120,534

263,167

283,456

CREDITORS

Amounts falling due within one year

6

(21,026

)

(25,130

)

NET CURRENT ASSETS

242,141

258,326

TOTAL ASSETS LESS CURRENT LIABILITIES

260,843

276,678

PROVISIONS FOR LIABILITIES

(3,389

)

(3,287

)

NET ASSETS

257,454

273,391

CAPITAL AND RESERVES

Called up share capital

25,000

25,000

Retained earnings

232,454

248,391

257,454

273,391

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 18 June 2026 and were signed on its behalf by:

Mrs N Lax - Director

Mr M Strugnell - Director

1.	STATUTORY INFORMATION

WH Collier Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

00706704

Registered office:

Church Lane

Marks Tey

Colchester

Essex

CO6 1LN

The presentation currency of the financial statements is the Pound Sterling (£).

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

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

at variable rates 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual

arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any

contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1 January 2025

292,020

420,929

712,949

Additions

-

3,835

3,835

At 31 December 2025

292,020

424,764

716,784

DEPRECIATION

At 1 January 2025

292,020

402,577

694,597

Charge for year

-

3,485

3,485

At 31 December 2025

292,020

406,062

698,082

NET BOOK VALUE

At 31 December 2025

-

18,702

18,702

At 31 December 2024

-

18,352

18,352

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,706

32,761

Other debtors

905

-

9,611

32,761

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

778

4,549

Taxation and social security

13,351

14,247

Other creditors

6,897

6,334

21,026

25,130

7.	SECURED DEBTS

A fixed and floating charge was created in favour of National Westminster Bank PLC on 8th September 2005 over the undertaking and all property and assets of the business.