REGISTERED NUMBER: 02551509 (England and Wales)

W.G. HERBERT HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

N Herbert

M Keith

Mrs K Sherriff

SECRETARY:

M Keith

REGISTERED OFFICE:

The King Centre

Main Road

Oakham

Rutland

LE15 7WD

REGISTERED NUMBER:

02551509 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

26 Park Road

Melton Mowbray

Leicestershire

LE13 1TT

FIXED ASSETS

Property, plant and equipment

4

261

348

Investment property

5

1,002,904

1,002,904

1,003,165

1,003,252

CURRENT ASSETS

Inventories

6

7,055

7,055

Debtors

7

68,106

93,113

Cash at bank and in hand

779,449

787,830

854,610

887,998

CREDITORS

Amounts falling due within one year

8

51,660

49,296

NET CURRENT ASSETS

802,950

838,702

TOTAL ASSETS LESS CURRENT LIABILITIES

1,806,115

1,841,954

PROVISIONS FOR LIABILITIES

69

66

NET ASSETS

1,806,046

1,841,888

CAPITAL AND RESERVES

Called up share capital

9

396

396

Retained earnings

1,805,650

1,841,492

SHAREHOLDERS' FUNDS

1,806,046

1,841,888

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

M Keith - Director

1.	STATUTORY INFORMATION

W.G. Herbert Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue represents the total invoice value of rents recoverable.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Property, plant and equipment is stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investment property

Investment properties are measured at fair value at each reporting date with changes in fair value recognised in the income statement and the fair value reserve. No depreciation is provided in respect of investment properties.

Inventories

Inventories are valued at the lower of cost and fair value less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

4,514

DEPRECIATION

At 1 April 2025

4,166

Charge for year

87

At 31 March 2026

4,253

NET BOOK VALUE

At 31 March 2026

261

At 31 March 2025

348

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

1,002,904

NET BOOK VALUE

At 31 March 2026

1,002,904

At 31 March 2025

1,002,904

Investment properties were valued on an open market basis on 31 March 2026 by the directors.

6.	INVENTORIES

2026

2025

£

£

Stocks

7,055

7,055

7.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

26,706

26,706

Prepayments

26,817

26,824

53,523

53,530

Amounts falling due after more than one year:

Prepayments and accrued income

14,583

39,583

Aggregate amounts

68,106

93,113

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

807

740

Taxation

10,563

8,241

Other taxes and social security

18,053

18,215

Accrued expenses and deferred income

22,237

22,100

51,660

49,296

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

39,600

Ordinary

1p

396

396