REGISTERED NUMBER: 14803632 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2026

for

West Country Clayhouse Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs Alison Jane Eley

Mr Damian Edward Piers Eley

REGISTERED OFFICE:

1 Host Street

Bristol

BS1 5BU

REGISTERED NUMBER:

14803632 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

22,825

30,443

Investment property

5

799,433

787,910

822,258

818,353

CURRENT ASSETS

Debtors

6

7,343

37,901

Cash at bank

19,485

2,750

26,828

40,651

CREDITORS

Amounts falling due within one year

7

902,479

896,738

NET CURRENT LIABILITIES

(875,651

)

(856,087

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(53,393

)

(37,734

)

PROVISIONS FOR LIABILITIES

4,337

5,784

NET LIABILITIES

(57,730

)

(43,518

)

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

(57,732

)

(43,520

)

SHAREHOLDERS' FUNDS

(57,730

)

(43,518

)

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

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

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 6th July 2026 and were signed on its behalf by:

Mr Damian Edward Piers Eley - Director

1.	STATUTORY INFORMATION

West Country Clayhouse 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.

The financial statements are presented in pounds sterling (£), which is the company’s functional and presentation currency.

Amounts are rounded to the nearest pound.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

Reducing balance over 3 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks or other third parties, and cash and bank balances.

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.

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.

Cash & cash equivalents

Cash comprises cash on hand and demand deposits.

Cash equivalents comprise short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the company’s financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the going concern basis has been adopted in preparing the financial statements.

Judgements and estimates

Property valuation is based on directors' estimates using market assumptions and is subject to uncertainty.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1st May 2025

and 30th April 2026

14,311

24,780

141

39,232

DEPRECIATION

At 1st May 2025

4,450

4,285

54

8,789

Charge for year

2,465

5,124

29

7,618

At 30th April 2026

6,915

9,409

83

16,407

NET BOOK VALUE

At 30th April 2026

7,396

15,371

58

22,825

At 30th April 2025

9,861

20,495

87

30,443

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st May 2025

787,910

Additions

11,523

At 30th April 2026

799,433

NET BOOK VALUE

At 30th April 2026

799,433

At 30th April 2025

787,910

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

3,000

500

Amounts owed by group undertakings

4,034

37,101

Prepayments

309

300

7,343

37,901

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

VAT

1,887

47

Directors' current accounts

897,119

894,954

Accruals and deferred income

2,083

417

Accrued expenses

1,390

1,320

902,479

896,738

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1st May 2025

(43,520

)

Deficit for the year

(14,212

)

At 30th April 2026

(57,732

)