IRIS Accounts Production v26.1.10.61 04358099 Board of Directors Board of Directors Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04358099 2025-03-31 04358099 2026-03-31 04358099 2025-04-01 2026-03-31 04358099 2024-03-31 04358099 2024-04-01 2025-03-31 04358099 2025-03-31 04358099 ns15:EnglandWales 2025-04-01 2026-03-31 04358099 ns14:PoundSterling 2025-04-01 2026-03-31 04358099 ns10:Director1 2025-04-01 2026-03-31 04358099 ns10:Director2 2025-04-01 2026-03-31 04358099 ns10:Director3 2025-04-01 2026-03-31 04358099 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04358099 ns10:SmallEntities 2025-04-01 2026-03-31 04358099 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 04358099 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 04358099 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04358099 ns10:FullAccounts 2025-04-01 2026-03-31 04358099 1 2025-04-01 2026-03-31 04358099 ns10:Director4 2025-04-01 2026-03-31 04358099 ns10:Director5 2025-04-01 2026-03-31 04358099 ns10:RegisteredOffice 2025-04-01 2026-03-31 04358099 ns5:CurrentFinancialInstruments 2026-03-31 04358099 ns5:CurrentFinancialInstruments 2025-03-31 04358099 ns5:ShareCapital 2026-03-31 04358099 ns5:ShareCapital 2025-03-31 04358099 ns5:CapitalRedemptionReserve 2026-03-31 04358099 ns5:CapitalRedemptionReserve 2025-03-31 04358099 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 04358099 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 04358099 ns5:NetGoodwill 2025-04-01 2026-03-31 04358099 ns5:NetGoodwill 2025-03-31 04358099 ns5:NetGoodwill 2026-03-31 04358099 ns5:NetGoodwill 2025-03-31 04358099 ns5:LeaseholdImprovements 2025-03-31 04358099 ns5:PlantMachinery 2025-03-31 04358099 ns5:MotorVehicles 2025-03-31 04358099 ns5:LeaseholdImprovements 2025-04-01 2026-03-31 04358099 ns5:PlantMachinery 2025-04-01 2026-03-31 04358099 ns5:MotorVehicles 2025-04-01 2026-03-31 04358099 ns5:LeaseholdImprovements 2026-03-31 04358099 ns5:PlantMachinery 2026-03-31 04358099 ns5:MotorVehicles 2026-03-31 04358099 ns5:LeaseholdImprovements 2025-03-31 04358099 ns5:PlantMachinery 2025-03-31 04358099 ns5:MotorVehicles 2025-03-31 04358099 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 04358099 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31

REGISTERED NUMBER: 04358099 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| A.M. WARKUP LIMITED |

| A.M. WARKUP LIMITED (REGISTERED NUMBER: 04358099) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Chartered Certified Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| A.M. WARKUP LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | Mrs S A Young

| A Mason

| Mrs T A Middlewood

| A J Hall

| J W Young

| REGISTERED OFFICE: | Aerodrome Works

| Lissett

| Driffield

| East Yorkshire

| YO25 8PY

| REGISTERED NUMBER: | 04358099 (England and Wales)

| ACCOUNTANTS: | Bradbury & Co

| Chartered Tax Advisers and Accountants

| Driffield

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

A.M. WARKUP LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A.M. Warkup Limited for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of A.M. Warkup Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A.M. Warkup Limited and state those matters that we have agreed to state to the Board of Directors of A.M. Warkup Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that A.M. Warkup Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A.M. Warkup Limited. You consider that A.M. Warkup Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A.M. Warkup Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bradbury & Co

Chartered Tax Advisers and Accountants

Driffield

13 July 2026

| A.M. WARKUP LIMITED (REGISTERED NUMBER: 04358099) |

BALANCE SHEET

31 MARCH 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 366,542 |  | 464,282 |  |

366,542 |  | 464,282 |  |

CURRENT ASSETS

Stocks | 6 | 1,038,533 |  | 1,217,840 |  |

Debtors | 7 | 1,430,775 |  | 1,588,088 |  |

Cash at bank | 1,220,278 |  | 1,113,440 |  |

3,689,586 |  | 3,919,368 |  |

CREDITORS

Amounts falling due within one year | 8 | (1,140,369 | ) | (1,423,193 | ) |

NET CURRENT ASSETS | 2,549,217 |  | 2,496,175 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,915,759 |  | 2,960,457 |  |

PROVISIONS FOR LIABILITIES | - |  | (116,000 | ) |

NET ASSETS | 2,915,759 |  | 2,844,457 |  |

CAPITAL AND RESERVES

Called up share capital | 520,002 |  | 520,002 |  |

Capital redemption reserve | 280,000 |  | 280,000 |  |

Retained earnings | 2,115,757 |  | 2,044,455 |  |

SHAREHOLDERS' FUNDS | 2,915,759 |  | 2,844,457 |  |

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.

| A.M. WARKUP LIMITED (REGISTERED NUMBER: 04358099) |

BALANCE SHEET - continued

31 MARCH 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

A Mason - Director | Mrs T A Middlewood - Director

Mrs S A Young - Director

| A.M. WARKUP LIMITED (REGISTERED NUMBER: 04358099) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| A.M. Warkup 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.

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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of the business in 2004, is being amortised evenly over its estimated life of twenty years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates on cost, 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 shorter.

| Improvements to Property |  | - |  | 5% |  |

| Plant and machinery |  | - |  | 20% |  |

| Motor vehicles |  | - |  | 25% |  |

| Stocks and work in progress

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| A.M. WARKUP LIMITED (REGISTERED NUMBER: 04358099) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 the profit and loss account in the period to which they relate.

| The assets of the scheme are held separately from the company, being invested with an insurance company. The charge to the profit and loss account represents the company's contributions for the year.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 46 (2025 - 39 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 500,000 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 500,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

| A.M. WARKUP LIMITED (REGISTERED NUMBER: 04358099) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2025 | 234,059 |  | 920,172 |  | 227,995 |  | 1,382,226 |  |

| Additions | 5,200 |  | 18,399 |  | - |  | 23,599 |  |

| Disposals | - |  | (177,707 | ) | (56,732 | ) | (234,439 | ) |

| At 31 March 2026 | 239,259 |  | 760,864 |  | 171,263 |  | 1,171,386 |  |

| DEPRECIATION

| At 1 April 2025 | 34,222 |  | 764,460 |  | 119,262 |  | 917,944 |  |

| Charge for year | 11,922 |  | 74,571 |  | 29,816 |  | 116,309 |  |

| Eliminated on disposal | - |  | (177,677 | ) | (51,732 | ) | (229,409 | ) |

| At 31 March 2026 | 46,144 |  | 661,354 |  | 97,346 |  | 804,844 |  |

| NET BOOK VALUE

| At 31 March 2026 | 193,115 |  | 99,510 |  | 73,917 |  | 366,542 |  |

| At 31 March 2025 | 199,837 |  | 155,712 |  | 108,733 |  | 464,282 |  |

6. | STOCKS

2026 | 2025 |

£ | £ |

| Stocks | 1,023,539 |  | 1,150,343 |  |

| Work-in-progress | 14,994 |  | 67,497 |  |

1,038,533 |  | 1,217,840 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 1,379,169 |  | 1,538,927 |  |

| Prepayments | 51,606 |  | 49,161 |  |

1,430,775 |  | 1,588,088 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 319,062 |  | 493,616 |  |

| Taxation and social security | 167,474 |  | 387,291 |  |

| Other creditors | 653,833 |  | 542,286 |  |

1,140,369 |  | 1,423,193 |  |