17 JUNE 2026
WRIGHT & BIRD LIMITED
Registered in England & Wales No. 688326
FILLETED FINANCIAL ACCOUNTS
FOR THE PERIOD
1 APRIL 2025 TO 31 MARCH 2026
ACCOUNTING POLICIES
Accounting convention
| The financial statements within the annual report have been prepared on the going concern basis and are in compliance with section 1A of the financial reporting standard 102 applicable in the United Kingdom.
Non-current assets
| Property, plant and equipment, excluding any property held for investment, is stated at cost except for any revaluation of land and buildings, less aggregate depreciation and any provision for impairment. With the exception of freehold land, depreciation is charged after allowance for residual value, over the remaining useful economic life by equal annual instalments. The economic life used is for acquisition as new, the deemed life for assets acquired second hand is the remainder or half of the deemed life from new, whichever is the greater.
Deferred taxation
| Provision is made for at the appropriate or current tax rate in respect of any possible liability due to timing differences between recognition of events for taxation and accounting purposes. Recognition of any possible asset due to timing differences as above is only recognised to the extent that recovery is reasonably certain.
Revenue
| Revenue represents income in respect of goods or services possession of which has passed to customers in the normal course of activity, and for which those customers have become liable during the period. It is stated net of any tax that is passed on to, or offset against amounts due from, taxing authorities.
Repairs and renewals
| Expenditure of up to £1000 on an item, excluding items treated as part of a project over £1000, is written off in the period it is incurred even if it represented an addition or improvement.
FINANCIAL POSITION
As at 31 March | 2026 | 2025
|  |  |  |  |  |  | Notes | £ | £
Non-current assets
|  | Productive property, plant and equipment | 2 | 15,000 | 15,000
Current assets
|  | Trade and other receivables | 3 | 295 | 295
Current liabilities
| Due not later than one year
|  | Trade and other payables | 4 | (620) | (295)
|  | Other financial liabilities | 5 | (8,706) | (8,446)
| Net current liabilities | (9,031) | (8,446)
Non-current liabilities
| Due later than one and not later than five years | 6 | (306) | (0)
| Due later than five years | 7 | (0) | (417)
|  |  |  |  |  |  |  | 5,663 | 6,137
Equity
|  | Share capital | 8 | 500 | 500
|  | Non-distributable reserve | 9 | 11,850 | 11,850
|  | Accumulated deficits | (6,687) | (6,213)
|  |  |  |  |  |  |  | 5,663 | 6,137
The company is registered in England & Wales under no. 688326 and is subject to the Companies Act 2006 in its various sections.
The directors acknowledge their responsibilities under section 386 of the Act for the maintenance of adequate accounting records and under section 394 of the Act for the preparation of financial statements.
For the period to 31 March 2026, the date of this financial position statement, the company qualified as small under section 382 of the Act. Members have not required the company to obtain an audit of its financial statements under section 476 of the Act.
The company is entitled, as a small company, to exemption under section 477 of the Companies Act 2006 from the statutory requirement for audited financial statements.
In conformity with section 444 of the Act, the form of these accounts delivered to the registrar of companies; in accordance with the provisions applicable to companies subject to the small companies regime, may be prepared by the removal of any reports, statements of movements in equity, income and expenses, and cash flows; but this filleted form delivers, as a minimum, the statements of accounting policies, financial position and notes thereto.
Approved and authorised for issue by the board on 17 June 2026 and signed on its behalf.
J-A Y Sewell
Director
NOTES TO THE FILLETED ACCOUNTS
|  |  |  |  |  |  |  | 2026 | 2025
£ | £
1 | Accounting Policies
|  | The accounting policies are set out in full in a preceding statement.
2 | Productive property comprises
| Cost or valuation
|  | Opening and closing amount |  |  |  | 15,000 | 15,000
3 | Trade and other receivables
|  | Prepayments | 295 | 295
4 | Current trade and other payables
|  | Accruals | (620) | (295)
5 | Other financial liabilities due not later than one year
|  | Due to owners | (8,706) | (8,446)
6 | Liabilities due later than one but not later than five years
|  | Deferred tax | (306) | 0
7 | Liabilities due later than five years
|  | Deferred tax | 0 | (417)
8 | Share capital
|  | The company is a private company limited by share capital
2026 | 2025
Number | Number
| Equity ordinary shares of £1 each | 500 | 500
| Ordinary
|  | Allotted, called up and fully paid | 500 | 500 | 500 | 500
9 | Non distributable reserve
|  | Revaluation surplus less notional taxation | 11,850 | 11,850
|  |  |  |  |  |  |  | (11,850) | (11,850)
10 | Ultimate control
|  | The company is controlled by the directors if acting in unison.
11 | Commitments
| Capital expenditure
|  | There are no capital commitments.
12 | Related party transactions
| Key management personnel
|  | Directors and their relationships
|  | Transactions during the period
|  | Supply of goods to the following
|  | Mr & Mrs Sewelll | 50 | 185
13 | Activity
|  | The principal activity continues to be that of farming pasture land.
14 | Employees (including directors)
2026 | 2025
|  | Average during the period | Number | Number
|  |  |  |  |  | 2 | 2
ADMINISTRATION AND ADVISERS
Accountants and registrar | Cramptons 25A St Matthews Road Torquay TQ2 6JA
Office | Greenbank Stoke Road Maidencombe Torquay TQ1 4TQ

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