IRIS Accounts Production v26.1.10.61 09172801 Board of Directors 1.5.25 30.4.26 30.4.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09172801 2025-04-30 09172801 2026-04-30 09172801 2025-05-01 2026-04-30 09172801 2024-04-30 09172801 2024-05-01 2025-04-30 09172801 2025-04-30 09172801 ns15:EnglandWales 2025-05-01 2026-04-30 09172801 ns14:PoundSterling 2025-05-01 2026-04-30 09172801 ns10:Director1 2025-05-01 2026-04-30 09172801 ns10:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09172801 ns10:SmallEntities 2025-05-01 2026-04-30 09172801 ns10:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 09172801 ns10:SmallCompaniesRegimeForDirectorsReport 2025-05-01 2026-04-30 09172801 ns10:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 09172801 ns10:FullAccounts 2025-05-01 2026-04-30 09172801 1 2025-05-01 2026-04-30 09172801 ns10:Director2 2025-05-01 2026-04-30 09172801 ns10:RegisteredOffice 2025-05-01 2026-04-30 09172801 ns5:CurrentFinancialInstruments 2026-04-30 09172801 ns5:CurrentFinancialInstruments 2025-04-30 09172801 ns5:ShareCapital 2026-04-30 09172801 ns5:ShareCapital 2025-04-30 09172801 ns5:CapitalRedemptionReserve 2026-04-30 09172801 ns5:CapitalRedemptionReserve 2025-04-30 09172801 ns5:RetainedEarningsAccumulatedLosses 2026-04-30 09172801 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 09172801 ns5:NetGoodwill 2025-05-01 2026-04-30 09172801 ns5:IntangibleAssetsOtherThanGoodwill 2025-05-01 2026-04-30 09172801 ns5:FurnitureFittings 2025-05-01 2026-04-30 09172801 ns5:MotorVehicles 2025-05-01 2026-04-30 09172801 ns5:NetGoodwill 2025-04-30 09172801 ns5:NetGoodwill 2026-04-30 09172801 ns5:NetGoodwill 2025-04-30 09172801 ns5:FurnitureFittings 2025-04-30 09172801 ns5:MotorVehicles 2025-04-30 09172801 ns5:FurnitureFittings 2026-04-30 09172801 ns5:MotorVehicles 2026-04-30 09172801 ns5:FurnitureFittings 2025-04-30 09172801 ns5:MotorVehicles 2025-04-30 09172801 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-04-30 09172801 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 09172801 ns5:WithinOneYear 2026-04-30 09172801 ns5:WithinOneYear 2025-04-30 09172801 ns5:BetweenOneFiveYears 2026-04-30 09172801 ns5:BetweenOneFiveYears 2025-04-30 09172801 ns5:AllPeriods 2026-04-30 09172801 ns5:AllPeriods 2025-04-30

REGISTERED NUMBER: 09172801 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Willsons (Higham Ferrers) Ltd

Willsons (Higham Ferrers) Ltd (Registered number: 09172801)

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Willsons (Higham Ferrers) Ltd

Company Information

for the Year Ended 30 April 2026

| DIRECTORS: | C Baird FCA

| D Barry FCCA

| REGISTERED OFFICE: | Carlton House

| High Street

| Higham Ferrers

| Northamptonshire

| NN10 8BW

| REGISTERED NUMBER: | 09172801 (England and Wales)

| ACCOUNTANTS: | Willsons

| Chartered Accountants

| Carlton House

| High Street

| Higham Ferrers

| Northamptonshire

| NN10 8BW

Willsons (Higham Ferrers) Ltd (Registered number: 09172801)

Balance Sheet

30 April 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 59,544 |  | 81,105 |  |

59,544 |  | 81,105 |  |

CURRENT ASSETS

Stocks | 6 | 126,545 |  | 100,663 |  |

Debtors | 7 | 109,871 |  | 155,317 |  |

Cash at bank and in hand | 260,594 |  | 344,461 |  |

497,010 |  | 600,441 |  |

CREDITORS

Amounts falling due within one year | 8 | 147,296 |  | 271,693 |  |

NET CURRENT ASSETS | 349,714 |  | 328,748 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 409,258 |  | 409,853 |  |

PROVISIONS FOR LIABILITIES | 11,849 |  | 17,001 |  |

NET ASSETS | 397,409 |  | 392,852 |  |

CAPITAL AND RESERVES

Called up share capital | 50 |  | 50 |  |

Capital redemption reserve | 1 |  | 1 |  |

Retained earnings | 397,358 |  | 392,801 |  |

SHAREHOLDERS' FUNDS | 397,409 |  | 392,852 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Willsons (Higham Ferrers) Ltd (Registered number: 09172801)

Balance Sheet - continued

30 April 2026

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 23 July 2026 and were signed on its behalf by:

C Baird FCA - Director

Willsons (Higham Ferrers) Ltd (Registered number: 09172801)

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| Willsons (Higham Ferrers) Ltd 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.

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.

| Turnover

| Turnover represents amounts invoiced during the period, exclusive of VAT, in respect of the provision of services to clients and commissions, plus the value recognised by reference to the stage of completion of work undertaken in the period but not invoiced at the period end. Revenue not invoiced is included in work in progress.

| Goodwill

| Goodwill, being the amount paid for internally generated goodwill in connection with the incorporation of a business in 2015, it is now fully amortised.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 20% on cost

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value. In respect of work in progress, cost includes a relevant proportion of overheads.

| 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 balance sheet date.

Willsons (Higham Ferrers) Ltd (Registered number: 09172801)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Leasing commitments

| Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2025 - 9 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 18,500 |  |

| AMORTISATION

| At 1 May 2025

| and 30 April 2026 | 18,500 |  |

| NET BOOK VALUE

| At 30 April 2026 | - |  |

| At 30 April 2025 | - |  |

Willsons (Higham Ferrers) Ltd (Registered number: 09172801)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 May 2025 | 49,021 |  | 99,904 |  | 148,925 |  |

| Additions | 1,516 |  | - |  | 1,516 |  |

| At 30 April 2026 | 50,537 |  | 99,904 |  | 150,441 |  |

| DEPRECIATION

| At 1 May 2025 | 39,572 |  | 28,248 |  | 67,820 |  |

| Charge for year | 2,173 |  | 20,904 |  | 23,077 |  |

| At 30 April 2026 | 41,745 |  | 49,152 |  | 90,897 |  |

| NET BOOK VALUE

| At 30 April 2026 | 8,792 |  | 50,752 |  | 59,544 |  |

| At 30 April 2025 | 9,449 |  | 71,656 |  | 81,105 |  |

6. | STOCKS

| 30.4.26 |  | 30.4.25

£ | £ |

| Work-in-progress | 126,545 |  | 100,663 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Trade debtors | 93,898 |  | 139,996 |  |

| Prepayments | 15,973 |  | 15,321 |  |

109,871 |  | 155,317 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Trade creditors | 7,731 |  | 5,937 |  |

| Amounts owed to group undertakings | 37,248 |  | 125,136 |  |

| Corporation Tax | 36,270 |  | 64,195 |  |

| Social security and other taxes | 3,135 |  | 2,700 |  |

| VAT | 40,323 |  | 49,771 |  |

| Pension creditor | - |  | 994 |  |

| Accrued expenses | 22,589 |  | 22,960 |  |

147,296 |  | 271,693 |  |

Willsons (Higham Ferrers) Ltd (Registered number: 09172801)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.4.26 |  | 30.4.25

£ | £ |

| Within one year | 21,000 |  | 21,000 |  |

| Between one and five years | 21,000 |  | 42,000 |  |

42,000 |  | 63,000 |  |