Company Registration Number: 00984358
FOR THE PERIOD ENDED 27 SEPTEMBER 2025
WILLIAM RAINFORD (HOLDINGS) LIMITED
REGISTERED NUMBER: 00984358
STATEMENT OF FINANCIAL POSITION
AS AT 27 SEPTEMBER 2025
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 2 to 4 form part of these financial statements.
Page 1
WILLIAM RAINFORD (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 SEPTEMBER 2025
William Rainford (Holdings) Limited is a private company, limited by shares, incorporated in England. The registered office is Workington Road, Flimby, Maryport, Cumbria CA15 8RY.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The preparation of the financial statements in conformity with FRS 102 requires management to make judgements, estimates and assumptions that affect the application of the accounting policies and the reported amounts of assets and liabilities and the reported amount of expenses during the year. Actual results may vary from the estimates used to produce these Financial Statements.
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to accounting estimates are recognised the period in which the estimates are revised and in any future periods affected.
Significant items subject to such estimates and assumptions are:
a) Provisions
Provisions for product liability or other legal claims and carbon emissions obligations are all made based on the best estimate of the likely committed cash flow, using relevant information at the reporting date.
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to accounting estimates are recognised the period in which the estimates are revised and in any future periods affected.
Significant items subject to such estimates and assumptions are:
a) Provisions
Provisions for product liability or other legal claims and carbon emissions obligations are all made based on the best estimate of the likely committed cash flow, using relevant information at the reporting date.
Judgement is required when determining the provision for taxes. Tax benefits are not recognised unless it is probable that the benefit will be obtained. Tax provisions are made if it is possible that a liability will arise. The company reviews each significant tax liability or benefit to assess the appropriate accounting treatment. Management estimation is required to determine the amount of deferred tax assets that can be recognised, based upon likely timing and level of future profits.
Group financial statements are not prepared to consolidate the financial statements of Barnetts (Buglawton) Limited. The company has taken advantage of the exemption under Section 400 of the Companies Act 2006 not to prepare group financial statements on the basis that it is a wholly owned subsidiary of Thomas Armstrong (Holdings) Limited and is included together with Barnetts (Buglawton) Limited in the group financial statements of that company. These financial statements present information about the company as an individual undertaking and not about its group.
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WILLIAM RAINFORD (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 SEPTEMBER 2025
2.Accounting policies (continued)
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
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Page 3
WILLIAM RAINFORD (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 27 SEPTEMBER 2025
The ultimate parent undertaking and controlling party is Thomas Armstrong (Holdings) Limited , a company registered in England and Wales. The parent undertaking of the group of undertakings for which group financial statements are drawn up and of which the company is a member is Thomas Armstrong (Holdings) Limited. Copies of Thomas Armstrong (Holdings) Limited's financial statements can be obtained from Companies House in Cardiff.
The audit report was signed on 17 June 2026 by Joanna Gray (Senior statutory auditor) on behalf of Armstrong Watson Audit Limited .
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