REGISTERED NUMBER: 08727254 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

WYCHWOOD BIODIVERSITY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr G E Parker

Mrs A M Parker

REGISTERED OFFICE:

Damerells Combe

Aveton Gifford

KINGSBRIDGE

Devon

TQ7 4NQ

REGISTERED NUMBER:

08727254 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Tangible assets

4

43,397

5,717

CURRENT ASSETS

Stocks

5

136,209

119,061

Debtors

6

113,091

95,365

Cash at bank

45

650

249,345

215,076

CREDITORS

Amounts falling due within one year

7

113,902

85,168

NET CURRENT ASSETS

135,443

129,908

TOTAL ASSETS LESS CURRENT LIABILITIES

178,840

135,625

CREDITORS

Amounts falling due after more than one year

8

(24,474

)

(6,965

)

PROVISIONS FOR LIABILITIES

(8,245

)

(1,220

)

NET ASSETS

146,121

127,440

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

146,021

127,340

SHAREHOLDERS' FUNDS

146,121

127,440

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 31 July 2026 and were signed on its behalf by:

Dr G E Parker - Director

1.	STATUTORY INFORMATION

Wychwood Biodiversity 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

988

308

14,750

5,290

21,336

Additions

-

301

55,463

1,705

57,469

Disposals

-

-

(14,750

)

-

(14,750

)

At 31 October 2025

988

609

55,463

6,995

64,055

DEPRECIATION

At 1 November 2024

914

147

10,083

4,475

15,619

Charge for year

18

69

13,866

1,169

15,122

Eliminated on disposal

-

-

(10,083

)

-

(10,083

)

At 31 October 2025

932

216

13,866

5,644

20,658

NET BOOK VALUE

At 31 October 2025

56

393

41,597

1,351

43,397

At 31 October 2024

74

161

4,667

815

5,717

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

24,963

At 31 October 2025

24,963

DEPRECIATION

Charge for year

6,241

At 31 October 2025

6,241

NET BOOK VALUE

At 31 October 2025

18,722

5.

STOCKS

31.10.25

31.10.24

£

£

Work-in-progress

136,209

119,061

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

96,837

95,365

Directors' current accounts

16,254

-

113,091

95,365

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

17,684

6,500

Hire purchase contracts

4,952

-

Trade creditors

65,731

36,340

Tax

6,138

15,553

Social security and other taxes

780

-

VAT

15,436

23,049

Directors' current accounts

-

10

Accrued expenses

3,181

3,716

113,902

85,168

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans - 1-2 years

434

6,500

Bank loans - 2-5 years

-

465

Hire purchase contracts

24,040

-

24,474

6,965

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary

£1

100

100