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Registered Number: 05479259
England and Wales
JEREMY WEARE LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Jeremy Weare Limited Contents Page For the year ended 31 December 2025
Statement of financial position | 1
Notes to the financial statements | 2

Jeremy Weare Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 4 | 0 |  | 500
Tangible fixed assets | 5 | 144,032 |  | 125,315
|  | 144,032 |  | 125,815
Current assets |  |  |
Stocks | 6 | 32,500 |  | 22,500
Debtors | 7 | 16,912 |  | 21,735
Investments | 8 | 30 |  | 30
Cash at bank and in hand |  | (20,366) |  | (14,519)
|  | 29,076 |  | 29,746
Creditors: amount falling due within one year | 9 | (91,587) |  | (73,788)
Net current assets |  | (62,511) |  | (44,042)
Total assets less current liabilities |  | 81,521 |  | 81,773
Creditors: amount falling due after more than one year | 10 | (23,954) |  | (4,603)
Provisions for liabilities | 11 | (27,366) |  | (23,810)
Net assets |  | 30,201 |  | 53,360
Capital and reserves |  |  |
Called up share capital | 12 | 1 |  | 1
Profit and loss account |  | 30,200 |  | 53,359
Shareholders' funds |  | 30,201 |  | 53,360
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 20 March 2026 and were signed on its behalf by:
------------------------------- Mr L White Director | ------------------------------- Mr B Radford Director
1

Jeremy Weare Limited Notes to the Financial Statements For the year ended 31 December 2025
General Information Jeremy Weare Limited is a private company, limited by shares, registered in England and Wales, registration number 05479259, registration address Barrow Farm, Barrow Lane, North Wootton, Shepton Mallet, BA4 4HL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 33% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Current asset investments Current asset investments are stated at the lower of cost and net realisable value. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 3).
3. | Financial Commitments, Guarantees and Contingencies At the reporting date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases of £3,743 (2024 - £3,743).
4. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 January 2025 | 20,000 |  | 20,000
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 20,000 |  | 20,000
Amortisation
At 01 January 2025 | 19,500 |  | 19,500
Charge for year | 500 |  | 500
On disposals | - |  | -
At 31 December 2025 | 20,000 |  | 20,000
Net book values
At 31 December 2025 | - |  | -
At 31 December 2024 | 500 |  | 500
5. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2025 | 166,297 |  | 47,317 |  | 6,586 |  | 220,200
Additions | 40,900 |  | - |  | - |  | 40,900
Disposals | - |  | - |  | - |  | -
At 31 December 2025 | 207,197 |  | 47,317 |  | 6,586 |  | 261,100
Depreciation
At 01 January 2025 | 64,851 |  | 24,621 |  | 5,413 |  | 94,885
Charge for year | 16,121 |  | 5,675 |  | 387 |  | 22,183
On disposals | - |  | - |  | - |  | -
At 31 December 2025 | 80,972 |  | 30,296 |  | 5,800 |  | 117,068
Net book values
Closing balance as at 31 December 2025 | 126,225 |  | 17,021 |  | 786 |  | 144,032
Opening balance as at 01 January 2025 | 101,446 |  | 22,696 |  | 1,173 |  | 125,315
6. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in Progress | 30,000 |  | 20,000
Stocks | 2,500 |  | 2,500
| 32,500 |  | 22,500
7. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 16,912 |  | 21,735
| 16,912 |  | 21,735
8. | Investments
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Investments - Unlisted - Cost b/fwd | 30 |  | 30
| 30 |  | 30
9. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 8,438 |  | 4,630
Corporation Tax | 10,106 |  | 11,798
Accrued Expenses | 3,439 |  | 3,140
Other Creditors | 1,819 |  | 4,918
Obligations under HP/Financial Leases | 10,149 |  | 4,249
Director: Mr L White | 23,300 |  | 15,000
Director: Mr B Radford | 20,000 |  | 15,000
VAT | 14,336 |  | 15,053
| 91,587 |  | 73,788
10. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Obligations Under HP/Financial Leases | 23,954 |  | 4,603
| 23,954 |  | 4,603
11. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 27,366 |  | 23,810
| 27,366 |  | 23,810
12. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
60 Class A shares of £0.01 each | 1 |  | 1
40 Class B shares of £0.01 each | 0 |  | 0
| 1 |  | 1
2