REGISTERED NUMBER: 04601397 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30 April 2026

for

Wray & Co (UK) Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

343

2,245

Tangible assets

5

54,108

42,274

54,451

44,519

CURRENT ASSETS

Stocks

448,578

344,727

Debtors

6

1,943

1,231

Cash at bank and in hand

45,187

27,888

495,708

373,846

CREDITORS

Amounts falling due within one year

7

184,763

250,465

NET CURRENT ASSETS

310,945

123,381

TOTAL ASSETS LESS CURRENT LIABILITIES

365,396

167,900

CREDITORS

Amounts falling due after more than one year

8

-

(1,144

)

PROVISIONS FOR LIABILITIES

(11,587

)

(7,991

)

NET ASSETS

353,809

158,765

CAPITAL AND RESERVES

Called up share capital

102

102

Capital redemption reserve

2

2

Retained earnings

353,705

158,661

SHAREHOLDERS' FUNDS

353,809

158,765

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.

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 11 August 2026 and were signed on its behalf by:

A R Statton - Director

A J Statton - Director

1.	STATUTORY INFORMATION

Wray & Co (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04601397

Registered office:

102 New George Street

Plymouth

Devon

PL1 1RZ

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 a business in 2005, is being amortised evenly over its estimated useful life. This was reviewed in 2018 and the remaining useful life was deemed to be 8 years.

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.

Website are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimates useful life,

Plant and machinery etc - 10% on reducing balance and 4% on straight line basis

Stocks

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

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.

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 10 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

239,500

4,110

243,610

AMORTISATION

At 1 May 2025

238,625

2,740

241,365

Charge for year

875

1,027

1,902

At 30 April 2026

239,500

3,767

243,267

NET BOOK VALUE

At 30 April 2026

-

343

343

At 30 April 2025

875

1,370

2,245

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

130,183

Additions

17,969

At 30 April 2026

148,152

DEPRECIATION

At 1 May 2025

87,909

Charge for year

6,135

At 30 April 2026

94,044

NET BOOK VALUE

At 30 April 2026

54,108

At 30 April 2025

42,274

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Other debtors

1,943

1,231

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

-

10,226

Trade creditors

51,653

70,430

Taxation and social security

81,044

52,432

Other creditors

52,066

117,377

184,763

250,465

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

-

1,144

9.	LEASING AGREEMENTS

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

30.4.26

30.4.25

£

£

Within one year

37,000

37,000

Between one and five years

64,000

101,000

101,000

138,000

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

30.4.26

30.4.25

£

£

A J Statton

Balance outstanding at start of year

-

-

Amounts advanced

494

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

494

-

A loan existed between the director and the company, this loan was interest free and repayable on demand.