WERNHAM HOGG LIMITED


Director	WALKER, Jack Trevor


Registered Address	C/O Accountanova Ltd Bromley Old Town Hall
	30 Tweedy Road
	Bromley
	BR1 3FE


Registered Number	12264031 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5,309		9,557
			5,309		9,557
Current assets
Debtors	4	23,994		10,844
Cash at bank and on hand		7,026		11,830
		31,020		22,674
Creditors amounts falling due within one year	5	(27,610)		(22,038)
Net current assets (liabilities)			3,410		636
Total assets less current liabilities			8,719		10,193
Creditors amounts falling due after one year	6		(3,636)		(6,783)
Provisions for liabilities	7		(1,009)		(1,816)
Net assets			4,074		1,594
Capital and reserves
Called up share capital			1		1
Profit and loss account			4,073		1,593
Shareholders' funds			4,074		1,594

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 June 2026, and are signed on its behalf by:

WALKER, Jack Trevor
Director
Registered Company No. 12264031

WERNHAM HOGG LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 November 24	16,990	1,500	3,101	21,591
At 31 October 25	16,990	1,500	3,101	21,591
Depreciation and impairment
At 01 November 24	7,433	1,500	3,101	12,034
Charge for year	4,248	-	-	4,248
At 31 October 25	11,681	1,500	3,101	16,282
Net book value
At 31 October 25	5,309	-	-	5,309
At 31 October 24	9,557	-	-	9,557


	Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or Hire purchase agreements: Motor Vehicles, Net book value £5,309 (2024: £9,557)

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	23,994	10,844
Total	23,994	10,844

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	813	2,559
Bank borrowings and overdrafts	1,000	1,000
Taxation and social security	20,750	13,432
Finance lease and HP contracts	3,847	3,847
Accrued liabilities and deferred income	1,200	1,200
Total	27,610	22,038

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	334	1,333
Other creditors	3,302	5,450
Total	3,636	6,783

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,009	1,816
Total	1,009	1,816