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Registered Number: SC644186
Scotland
THE WORD FOR FOREST LTD
Abridged Accounts
Period of accounts Start date: 01 November 2024 End date: 31 October 2025

The Word for Forest Ltd Contents Page For the year ended 31 October 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

The Word for Forest Ltd Accountants' Report For the year ended 31 October 2025
You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... STP Accounts Ltd Suite 7 Beaufort House Beaufort Court, Sir Thomas Longley Road Rochester Kent ME2 4FB 30 June 2026 1

The Word for Forest Ltd Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 4,000 |  | 5,000
Tangible fixed assets | 4 | 28,862 |  | 30,364
|  | 32,862 |  | 35,364
Current assets |  |  |
Stocks |  | 23,182 |  | 11,250
Debtors |  | - |  | 334
Cash at bank and in hand |  | 15,782 |  | 19,295
|  | 38,964 |  | 30,879
Creditors: amount falling due within one year |  | (90,698) |  | (88,276)
Net current assets |  | (51,734) |  | (57,397)
Total assets less current liabilities |  | (18,872) |  | (22,033)
Net assets |  | (18,872) |  | (22,033)
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | (18,874) |  | (22,035)
Shareholders' funds |  | (18,872) |  | (22,033)
For the year ended 31 October 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 30 June 2026 and were signed on its behalf by:
------------------------------- Dr J M McNamara Director
2

The Word for Forest Ltd Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information The Word for Forest Ltd is a private company, limited by shares, registered in Scotland, registration number SC644186, registration address 1 Hope Park Crescesnt, Newington, Edinburgh, EH8 9NA. 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) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 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 10 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:
Computer Equipment | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Improvements to property | 5% Straight Line
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.
2. | Average number of employees Average number of employees during the year was 8 (2024 : 7).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 November 2024 | 10,000 |  | 10,000
Additions | - |  | -
Disposals | - |  | -
At 31 October 2025 | 10,000 |  | 10,000
Amortisation
At 01 November 2024 | 5,000 |  | 5,000
Charge for year | 1,000 |  | 1,000
On disposals | - |  | -
At 31 October 2025 | 6,000 |  | 6,000
Net book values
At 31 October 2025 | 4,000 |  | 4,000
At 31 October 2024 | 5,000 |  | 5,000
4. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Improvements to property |  | Total
| £ |  | £ |  | £ |  | £
At 01 November 2024 | 15,738 |  | 4,998 |  | 32,999 |  | 53,735
Additions | - |  | 2,147 |  | - |  | 2,147
Disposals | - |  | - |  | - |  | -
At 31 October 2025 | 15,738 |  | 7,145 |  | 32,999 |  | 55,882
Depreciation
At 01 November 2024 | 11,858 |  | 3,263 |  | 8,250 |  | 23,371
Charge for year | 950 |  | 1,049 |  | 1,650 |  | 3,649
On disposals | - |  | - |  | - |  | -
At 31 October 2025 | 12,808 |  | 4,312 |  | 9,900 |  | 27,020
Net book values
Closing balance as at 31 October 2025 | 2,930 |  | 2,833 |  | 23,099 |  | 28,862
Opening balance as at 01 November 2024 | 3,880 |  | 1,735 |  | 24,749 |  | 30,364
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