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Registration number: 12506088

Williamson Tea Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Williamson Tea Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Williamson Tea Limited

Company Information

Directors | Mr Philip Magor ACA Mrs Alexa Catherine Magor Mrs Antonia Grace Henley Mr Edward Charles Magor

Company secretary | Mr Philip Magor ACA

Registered office | The Old Vicarage Shepton Montague Wincanton Somerset England BA9 8JE

Williamson Tea Limited

(Registration number: 12506088)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investments | 4 | 12,500,000 | 12,500,000
Current assets |  |  |
Debtors | 5 | 1 | 1
Net assets |  | 12,500,001 | 12,500,001
Capital and reserves |  |  |
Called up share capital | 6 | 500,000 | 500,000
Retained earnings |  | 12,000,001 | 12,000,001
Shareholders' funds |  | 12,500,001 | 12,500,001

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 July 2026 and signed on its behalf by:

Mr Philip Magor ACA Company secretary and director |  |

Williamson Tea Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The company was formerly known as Ngong Tea Limited.

The address of its registered office is:
The Old Vicarage
Shepton Montague
Wincanton
Somerset
BA9 8JE
England

These financial statements were authorised for issue by the Board on 1 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Williamson Tea Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in subsidiaries are measured at the lower of cost and net realisable value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

Williamson Tea Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Investments

| 2026 £ | 2025 £
Investments in subsidiaries | 12,500,000 | 12,500,000

Subsidiaries | £
Cost or valuation
At 1 April 2025 | 12,500,000
Provision
Carrying amount
At 31 March 2026 | 12,500,000
At 31 March 2025 | 12,500,000

5 | Debtors

Current | Note | 2026 £ | 2025 £
Amounts owed by related parties |  | 1 | 1
|  | 1 | 1

6 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary Shares of £1 each | 500,000 | 500,000 | 500,000 | 500,000

7 | Dividends

|  | 2026 |  | 2025
|  | £ |  | £
Interim dividend of £2.90 (2025 - £0.14) per ordinary share |  | 1,450,000 |  | 70,000

Williamson Tea Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8 | Controlling party

There is no controlling party, as no shareholder holds more than 50% of the shares.