Woodman Bros Ltd

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

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Woodman Bros Ltd

Balance Sheet

As At 28 February 2026

Balance Sheet

Registered number: 09996220

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		30,980		49,627

			30,980		49,627
CURRENT ASSETS
Debtors	5	41,723		55,276
Cash at bank and in hand		22,247		20,211

		63,970		75,487
Creditors: Amounts Falling Due Within One Year	6	(50,869 )		(84,356 )

NET CURRENT ASSETS (LIABILITIES)			13,101		(8,869 )

TOTAL ASSETS LESS CURRENT LIABILITIES			44,081		40,758

Creditors: Amounts Falling Due After More Than One Year	7		(43,449 )		(17,664 )

NET ASSETS			632		23,094

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			630		23,092

SHAREHOLDERS' FUNDS			632		23,094

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Woodman Bros Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 10 July 2026 and were signed on its behalf by:

Mr L P Woodman

Director

The notes on pages 4 to 6 form part of these financial statements.

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Woodman Bros Ltd

Notes to the Financial Statements

For The Year Ended 28 February 2026

Notes to the Financial Statements

1. General Information

Woodman Bros Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09996220 . The registered office is Trade Fair House 2 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	33% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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 account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Woodman Bros Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 March 2025	2,205	60,826	472	2,806	66,309
Disposals	-	(19,326 )	-	-	(19,326 )

As at 28 February 2026	2,205	41,500	472	2,806	46,983

Depreciation
As at 1 March 2025	1,911	12,821	277	1,673	16,682
Provided during the period	73	9,951	49	374	10,447
Disposals	-	(11,126 )	-	-	(11,126 )

As at 28 February 2026	1,984	11,646	326	2,047	16,003

Net Book Value
As at 28 February 2026	221	29,854	146	759	30,980

As at 1 March 2025	294	48,005	195	1,133	49,627

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	23,394	54,678
Other debtors	18,329	598

	41,723	55,276

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	4,576	-
Trade creditors	401	48,814
Bank loans and overdrafts	11,836	16,911
Other creditors	3,544	3,423
Taxation and social security	30,512	15,208

	50,869	84,356

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Woodman Bros Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	30,011	-
Bank loans	13,438	17,664

	43,449	17,664

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,576	-
Later than one year and not later than five years	30,011	-

	34,587	-

	34,587	-

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	2,636	2,829
Later than one year and not later than five years	4,677	-

	7,313	2,829

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Mr Liam Woodman	-	13,704	-	-	13,704

The above loan is unsecured, interest free and repayable on demand.

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Directors	Mr L P Woodman
	Mrs E Woodman

Company Number	09996220

Registered Office	Trade Fair House 2 West Court
	Enterprise Road
	Maidstone
	Kent
	ME15 6JD

Accountants	Accsys Accountants Limited
	Chartered Accountants
	Trade Fair House 2 West Court
	Enterprise Road
	Maidstone
	Kent
	ME15 6JD