REGISTERED NUMBER: 01737487 (England and Wales)

Unaudited Financial Statements

For The Period

29th September 2024 to 27th September 2025

for

Wensleydale Bacon Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T R Stockdale

SECRETARY:

Mrs C E Stockdale

REGISTERED OFFICE:

Tennant Close

Standard Way Business Park

Northallerton

North Yorkshire

DL6 2XL

REGISTERED NUMBER:

01737487 (England and Wales)

ACCOUNTANTS:

F E Metcalfe & Co Limited

Chartered Accountants

4 Old Market Place

Ripon

North Yorkshire

HG4 1EQ

FIXED ASSETS

Tangible assets

4

268,262

254,451

Investment properties

5

162,500

152,500

430,762

406,951

CURRENT ASSETS

Stocks

928,400

1,037,814

Debtors

6

1,489,842

1,545,648

Investments

7

10,585

7,798

Cash at bank

52,196

50,144

2,481,023

2,641,404

CREDITORS

Amounts falling due within one year

8

882,018

1,090,709

NET CURRENT ASSETS

1,599,005

1,550,695

TOTAL ASSETS LESS CURRENT LIABILITIES

2,029,767

1,957,646

CREDITORS

Amounts falling due after more than one year

9

-

(10,334

)

PROVISIONS FOR LIABILITIES

(31,942

)

(24,859

)

NET ASSETS

1,997,825

1,922,453

CAPITAL AND RESERVES

Called up share capital

12

67

67

Capital redemption reserve

33

33

Retained earnings

1,997,725

1,922,353

SHAREHOLDERS' FUNDS

1,997,825

1,922,453

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 27th September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 27th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25th June 2026 and were signed by:

T R Stockdale - Director

1.	STATUTORY INFORMATION

Wensleydale Bacon Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

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

Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

Tangible fixed assets

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

Land and buildings

-

2% on cost for freehold buildings and not provided on freehold land

Plant and machinery etc

-

33% on cost, 33% on reducing balance, 25% on reducing balance and 10% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs.

Subsequently investment properties are measured at fair value. Investment property valuations are based on an open market value. Deferred tax is provided on these movements. Gains and losses arising from changes in the fair value of investment properties are included in the Statement of Income and Retained Earnings in the period in which they arise.

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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Pension costs and other post-retirement benefits

The Company operates defined contribution pension schemes in respect of its directors and employees. The assets of the schemes are held separately from those of the Company in independently administered funds.

Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Operating leases

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 as incurred.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 23 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 29th September 2024

287,708

665,545

953,253

Additions

-

47,045

47,045

Disposals

-

(21,667

)

(21,667

)

At 27th September 2025

287,708

690,923

978,631

DEPRECIATION

At 29th September 2024

121,160

577,642

698,802

Charge for period

4,519

27,195

31,714

Eliminated on disposal

-

(20,147

)

(20,147

)

At 27th September 2025

125,679

584,690

710,369

NET BOOK VALUE

At 27th September 2025

162,029

106,233

268,262

At 28th September 2024

166,548

87,903

254,451

Included within freehold land and buildings is land at cost of £61,732 (2024 : £61,732) on which depreciation is not charged.

5.	INVESTMENT PROPERTIES

Total

£

FAIR VALUE

At 29th September 2024

152,500

Revaluations

10,000

At 27th September 2025

162,500

NET BOOK VALUE

At 27th September 2025

162,500

At 28th September 2024

152,500

Fair value at 27th September 2025 is represented by:

£

Valuation in 2017

26,402

Valuation in 2018

6,000

Valuation in 2020

16,000

Valuation in 2021

19,000

Valuation in 2023

8,500

Valuation in 2025

10,000

Cost

76,598

162,500

If investment properties had not been revalued they would have been included at the following historical cost:

27.9.25

28.9.24

£

£

Cost

76,598

76,598

Investment properties were valued on an open market basis on 27th September 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.9.25

28.9.24

£

£

Trade debtors

933,621

1,024,719

Other debtors

453,332

420,504

Directors' current accounts

2,134

-

Prepayments and accrued income

100,755

100,425

1,489,842

1,545,648

Other debtors includes £411,916 (2024 : £386,688) in respect of a loan to a Company under common ownership.

The loan is repayable on demand and has borne interest at market rates, until 1 October 2021; thereafter the interest has been waived.

7.	CURRENT ASSET INVESTMENTS

27.9.25

28.9.24

£

£

Listed investments

10,585

7,798

Investments are included at fair value which approximates to the market value.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.9.25

28.9.24

£

£

Bank loans

17,327

17,868

Hire purchase contracts

2,834

10,419

Trade creditors

724,265

913,571

Taxation and social security

45,775

52,929

Other creditors

91,817

95,922

882,018

1,090,709

Other creditors include accruals and deferred income of £26,274 (2024 : £24,164).

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

27.9.25

28.9.24

£

£

Bank loans

-

7,500

Hire purchase contracts

-

2,834

-

10,334

10.	SECURED DEBTS

The bank overdraft facility is secured by a debenture from Wensleydale Bacon Limited and a legal charge from Wensleydale Bacon Limited over the freehold property at Tennant Close, Standard Way Business Park, Northallerton, North Yorkshire DL6 2XL.

The bank loan is not secured.

11.	RETAINED EARNINGS

27.09.25

£

Distributable

1,917,206

Non distributable - Investment Property Gains net of Deferred Tax Provision

80,519

Total

1,997,725

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

27.9.25

28.9.24

value:

£

£

67

Ordinary

£1

67

67

13.	OTHER FINANCIAL COMMITMENTS

The Company had total operating lease commitments of £22,175 as at balance sheet date.

14.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 27th September 2025 and 28th September 2024:

27.9.25

28.9.24

£

£

T R Stockdale

Balance outstanding at start of period

-

-

Amounts advanced

46,125

-

Amounts repaid

(43,991

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

2,134

-

The balance was repaid on 1 October 2025.