C L Timbrell C Smith 0 0 1 31 December 2025 0.00 0.00 24945 0 19 18 1 January 2025 0 143988 199848 54124 94315 89864 105533 620080 516538 30684 36608 351748 320893 39114 47166 18706 19761 39056 125202 84110 15570 8000 432000 398421 90013 34653 12745 967832 423000 268029 55215 22915 12095 781254 27000 641122 174525 55780 31064 929491 3389 127 3516 9000 155471 34798 11891 4232 215392 18000 489040 139727 43889 26959 717615 450000 909151 229740 78695 43159 1710745 3890 139 4029 25580 153 3594 29327 450000 887461 229740 78542 39704 1685447 306 306 269 269 101 101 37 37 64 64 370 370 370 370 Provisions are made where an event has taken place that gives the group a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are measured at the present value of the amounts expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is charged to profit or loss.Cash and cash equivalents include cash in hand, deposits with financial institutions repayable without penalty on notice of not more than 24 hours, other highly liquid investments that mature in no more than three months from the date of acquisition and bank overdrafts. Bank overdrafts, where applicable, are shown within 'Creditors: amounts due within one year'.Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out (FIFO) basis. Work in progress and finished goods include labour costs and attributable overheads.Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.Subsequently, tangible fixed assets are measured using the cost model . Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Asset Class Depreciation method and rateTrademarks 10%Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.Where they relate to timing differences in respect of interests in subsidiaries, joint ventures and associated undertaking and the group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.All borrowing costs are recognised in profit or loss in the period in which they are incurred.A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership to the lessee. If the lease does not transfer substantially all the risks and rewards incidental to ownership, it is classified as an operating lease. Lease classification is dependent on the substance of the transaction rather than the form of the contract. Classification is made at the inception of the lease and is not changed during the term of the lease unless both the lessee and lessor agree to change the provisions of the lease, at which point the classification is re-evaluated.Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.The Company's functional and presentational currency is the Pound Sterling.The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.20 May 2026 The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.For the year ending 31 December 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.1749444 1774389 1583834 1608779 165510 165510 100 100 1749444 1774389 2016945 2134319 1235422 1166181 1855502 1682719 336151 240540 1179125 1128314 340226 313865 781523 968138 Unit B3 Brearley Place Waterwells Business Park Gloucester Gloucestershire GL2 2AF R A Smith K L Russell N M Herbert 31 December 2025 Wheatway Solutions Limited Financials UK FRS 102 2026.7.0+87708 06736277 06736277 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 06736277 core:RevaluationReserve 2025-12-31 06736277 core:OwnedOrFreeholdAssets core:LandBuildings 2025-12-31 06736277 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06736277 core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06736277 core:RetainedEarningsAccumulatedLosses 2025-12-31 06736277 core:RetainedEarningsAccumulatedLosses 2024-12-31 06736277 core:OwnedOrFreeholdAssets core:LandBuildings 2025-01-01 2025-12-31 06736277 core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-01-01 2025-12-31 06736277 core:OfficeEquipment 2025-12-31 06736277 core:MotorVehicles 2025-12-31 06736277 bus:Director2 2025-01-01 2025-12-31 06736277 core:PlantMachinery 2025-01-01 2025-12-31 06736277 core:ShareCapital 2024-12-31 06736277 bus:Director1 2025-01-01 2025-12-31 06736277 core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-12-31 06736277 core:ShareCapital 2025-12-31 06736277 bus:Director4 2025-01-01 2025-12-31 06736277 core:CurrentFinancialInstruments 2025-12-31 06736277 core:RevaluationReserve 2024-12-31 06736277 bus:Director3 2025-01-01 2025-12-31 06736277 bus:RegisteredOffice 2025-01-01 2025-12-31 06736277 bus:FullAccounts 2025-01-01 2025-12-31 06736277 curr:PoundSterling 2025-01-01 2025-12-31 06736277 core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-31 06736277 core:Non-currentFinancialInstruments 2024-12-31 06736277 core:FurnitureFittingsToolsEquipment 2024-12-31 06736277 core:OwnedOrFreeholdAssets core:OfficeEquipment 2025-01-01 2025-12-31 06736277 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 06736277 core:OfficeEquipment 2025-01-01 2025-12-31 06736277 core:MotorVehicles 2024-12-31 06736277 core:PlantMachinery 2024-12-31 06736277 core:OfficeEquipment 2024-12-31 06736277 2025-01-01 06736277 core:OwnedOrFreeholdAssets core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 06736277 core:CurrentFinancialInstruments 2024-12-31 06736277 core:FurnitureFittingsToolsEquipment 2025-12-31 06736277 core:OwnedOrFreeholdAssets core:MotorVehicles 2025-01-01 2025-12-31 06736277 core:Non-currentFinancialInstruments 2025-12-31 06736277 bus:Director5 2025-01-01 2025-12-31 06736277 core:PlantMachinery 2025-12-31 06736277 bus:FRS102 2025-01-01 2025-12-31 06736277 core:OwnedOrFreeholdAssets core:PlantMachinery 2025-01-01 2025-12-31 06736277 core:OwnedOrFreeholdAssets core:LandBuildings 2024-12-31 06736277 2024-12-31 06736277 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06736277 2025-12-31 06736277 2024-01-01 2024-12-31 06736277 2025-01-01 2025-12-31 xbrli:pure xbrli:pure iso4217:GBP iso4217:GBP

Registration number: 06736277 # Wheatway Solutions Limited ​​​​​ #### #### Annual Report and Unaudited Financial Statements #### Information For Filing With The Registrar #### For The Year​ Ended 31 December 2025
Wheatway Solutions Limited
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2
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Company information #### ​Directors N M Herbert K L Russell C Smith R A Smith C L Timbrell #### Registered office ​​Unit B3 Brearley Place​ Waterwells Business Park​ ​ Gloucester​ Gloucestershire​ GL2 2AF​ #### Accountants Ballards LLP Chartered Accountants​​ Oakmoore Court​ 11c Kingswood Road​ ​ Hampton Lovett​ Worcestershire​ WR9 0QH​
Wheatway Solutions Limited Registered number: 06736277​ Balance sheet​ as at 31 December 2025
| Note | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets |  |  |
Intangible assets | 4 | 269 | 306
Tangible fixed assets | 5 | 781,254 | 967,832
|  | 781,523 | 968,138
Current assets |  |  |
Stocks |  | 340,226 | 313,865
Debtors: amounts falling due within one year | 6 | 1,179,125 | 1,128,314
Cash at bank and in hand |  | 336,151 | 240,540
|  | 1,855,502 | 1,682,719
Creditors: amounts falling due within one year | 7 | (620,080) | (516,538)
Net current assets |  | 1,235,422 | 1,166,181
Total assets less current liabilities |  | 2,016,945 | 2,134,319
Creditors: amounts falling due after more than one year | 8 | (143,988) | (199,848)
|  | 1,872,957 | 1,934,471
Provisions for liabilities |  | (123,513) | (160,082)
Net assets |  | 1,749,444 | 1,774,389
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Revaluation reserve |  | 165,510 | 165,510
Profit and loss account |  | 1,583,834 | 1,608,779
Total capital and reserves |  | 1,749,444 | 1,774,389
For the year​ ending 31 December 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their​ responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Wheatway Solutions Limited Registered number: 06736277​ Balance sheet​ as at 31 December 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 Single statement of comprehensive income in accordance with the 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:
Colin Smith | ​Clare Timbrell
Director | Director​​​
Date: 20 May 2026 The notes 4 on to 11 form part of these financial statements.
Wheatway Solutions Limited 1. General information Wheatway Solutions Limited is a private company limited by share capital, incorporated in England & Wales. The address of its registered office is Unit B3 Brearley Place​ Waterwells Business Park​ ​ Gloucester​ Gloucestershire​ 2. Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated. a. Basis of preparation of financial statements The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of ​Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's​ accounting policies. The Company's functional and presentational currency is the Pound Sterling. b. Revenue Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. c. Leases A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership to the lessee. If the lease does not transfer substantially all the risks and rewards incidental to ownership, it is classified as an operating lease. Lease classification is dependent on the substance of the transaction rather than the form of the contract. Classification is made at the inception of the lease and is not changed during the term of the lease unless both the lessee and lessor agree to change the provisions of the lease, at which point the classification is re-evaluated. d. Borrowing costs All borrowing costs are recognised in profit or loss in the period in which they are incurred.
Wheatway Solutions Limited 2. Accounting policies continued d. Borrowing costs continued Borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset, which is an asset which necessarily takes a substantial period of time to get ready for its intended use or sale, are capitalised as part of the cost of that asset. All other borrowing costs are recognised in profit or loss in the period in which they are incurred. e. Taxation The tax expense for the year​ comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company ​​operates​ ​and generates​​ income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
| • | The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
| • | Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. f. Intangible assets Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Asset Class Depreciation method and rate Trademarks 10% All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the life must not exceed 10 years.
Wheatway Solutions Limited 2. Accounting policies continued f. Intangible assets continued If factors such as a change in how an intangible asset is used, technological advancement, or changes in market prices indicate that the residual value or useful life of an asset has changed since the most recent balance sheet​ date, the Company​ reviews its previous estimates and, if current expectations differ, amends the residual value, amortisation method or useful life, accounting for this as a change in an accounting estimate. g. Tangible fixed assets Tangible fixed assets are initially recognised at cost. Cost includes the purchase price and any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Subsequently, tangible fixed assets are measured using the cost model. Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. All tangible fixed assets are considered to have a finite useful life. Depreciation is calculated to allocate the depreciable amount of tangible fixed assets to their residual values over their estimated useful lives on the following bases​: Asset Class Depreciation method and rate Freehold Properties 2% on revaluation Fixtures & Fittings 20% Straight Line Computer Equipment 33.3% Straight Line Motor Vehicles 25% Straight Line Plant & Machinery 20% Straight Line If factors such as a change in how an asset is used, technological advancement, or changes in market prices indicate that the residual value or useful life of an asset has changed since the most recent balance sheet date, the Company reviews its previous estimates and, if current expectations differ, amends the residual value, amortisation method or useful life, accounting for this as a change in an accounting estimate.
Wheatway Solutions Limited 2. Accounting policies continued g. Tangible fixed assets continued In the Company’s individual financial statements, investment properties rented to other group companies are classified as tangible fixed assets and held at historical cost less depreciation and impairment. h. Impairment of fixed assets Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased. i. Stocks Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out (FIFO)​​ basis. Work in progress and finished goods​ include labour costs and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If an item of stock​ is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. j. Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits with financial institutions repayable without penalty on notice of not more than 24 hours, other highly liquid investments that mature in no more than three months from the date of acquisition and bank overdrafts. Bank overdrafts, where applicable, are shown within 'Creditors: amounts due within one year'. k. Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Wheatway Solutions Limited 2. Accounting policies continued l. Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. m. Share capital Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. n. Provisions Provisions are made where an event has taken place that gives the group​ a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are measured at the present value of the amounts expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is charged to profit or loss. 3. Employees The average number of persons employed by the company (including directors) during the year, was 19 (2024 - 18).
Wheatway Solutions Limited 4. Intangible assets
| Trademarks £ | Total £
--- | --- | ---
Cost |  |
At 1 January 2025 | 370 | 370
Amortisation and impairment |  |
At 1 January 2025 | (64) | (64)
Charge for the year on owned assets | (37) | (37)
At 31 December 2025 | (101) | (101)
Net book value |  |
At 31 December 2025 | 269 | 269
At 31 December 2024 | 306 | 306
5. Tangible fixed assets
| Freehold property £ | Plant and machinery £ | Motor vehicles £ | Fixtures and fittings £ | Office equipment £ | Total £
--- | --- | --- | --- | --- | --- | ---
Cost |  |  |  |  |  |
At 1 January 2025 | 450,000 | 887,461 | 229,740 | 78,542 | 39,704 | 1,685,447
Additions | - | 25,580 | - | 153 | 3,594 | 29,327
Disposals | - | (3,890) | - | - | (139) | (4,029)
At 31 December 2025 | 450,000 | 909,151 | 229,740 | 78,695 | 43,159 | 1,710,745
Depreciation and impairment |  |  |  |  |  |
At 1 January 2025 | (18,000) | (489,040) | (139,727) | (43,889) | (26,959) | (717,615)
Charge for the year on owned assets | (9,000) | (155,471) | (34,798) | (11,891) | (4,232) | (215,392)
Disposals | - | 3,389 | - | - | 127 | 3,516
At 31 December 2025 | (27,000) | (641,122) | (174,525) | (55,780) | (31,064) | (929,491)
Net book value |  |  |  |  |  |
At 31 December 2025 | 423,000 | 268,029 | 55,215 | 22,915 | 12,095 | 781,254
At 31 December 2024 | 432,000 | 398,421 | 90,013 | 34,653 | 12,745 | 967,832
Wheatway Solutions Limited 6. Debtors
| 2025 £ | 2024 £
--- | --- | ---
Due within one year |  |
Trade debtors | 277,557 | 269,847
Amounts owed by related parties | 772,543 | 660,358
Other debtors | 46,453 | 109,721
Prepayments and accrued income | 82,572 | 88,388
| 1,179,125 | 1,128,314
7. Creditors
| 2025 £ | 2024 £
--- | --- | ---
Bank loans | 15,570 | 8,000
Trade creditors | 125,202 | 84,110
Corporation tax | 39,056 | -
Other taxation and social security | 18,706 | 19,761
Obligations under finance lease and hire purchase contracts | 39,114 | 47,166
Other creditors | 351,748 | 320,893
Accruals and deferred income | 30,684 | 36,608
| 620,080 | 516,538
8. Creditors
| 2025 £ | 2024 £
--- | --- | ---
Bank loans | 89,864 | 105,533
Obligations under finance lease and hire purchase contracts | 54,124 | 94,315
| 143,988 | 199,848
Wheatway Solutions Limited 9. Reserves Reserves includes a non-distributable revaluation reserve. It is non-distributable under company law as the reserve represents an unrealised surplus.
| 2025 £
--- | ---
Surplus/deficit on property, plant and equipment revaluation | 165,510
The revaluation surplus consists of a revaluation gain on property, plant and equipment in the year ended 31 December 2022 of £220,680, netted off against a deferred tax provision of £55,170 which represents 25% of the gain at the standard corporation tax rate. 10. Parent undertaking The parent company owns 100% of the Ordinary Share Capital in Wheatway Solutions Limited. The company's immediate parent is Wheatway Holdings Limited, incorporated in England & Wales. The ultimate controlling party is C Smith.