Company registration number 00326858 (England and Wales)
WILLIAM SANTUS AND CO LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
WILLIAM SANTUS AND CO LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
WILLIAM SANTUS AND CO LIMITED
BALANCE SHEET
As At 30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
32,341
29,850
Current assets
Stocks
119,498
122,753
Debtors
5
68,991
96,289
Cash at bank and in hand
441
25,822
188,930
244,864
Creditors: amounts falling due within one year
6
(119,078)
(109,479)
Net current assets
69,852
135,385
Total assets less current liabilities
102,193
165,235
Creditors: amounts falling due after more than one year
7
(4,914)
(8,633)
Provisions for liabilities
(8,063)
(7,343)
Net assets
89,216
149,259
Capital and reserves
Called up share capital
20,000
20,000
Capital redemption reserve
5,400
5,400
Profit and loss reserves
63,816
123,859
Total equity
89,216
149,259

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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 12 August 2026 and are signed on its behalf by:
Mr J F Winnard
Mr A B Winnard
Director
Director
Company registration number 00326858 (England and Wales)
WILLIAM SANTUS AND CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 April 2026
- 2 -
1
Accounting policies
Company information

William Santus and Co Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Toffee Works, Dorning Street, Wigan, United Kingdom, WN1 1HE. .

The presentation currency of the financial statements is the Pound Sterling (£).

1.1
Basis of preparation

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A for small entities. There were no material departures from that standard.

1.2
Going concern

The directors have carefully considered the current financial position of the company, taking into account liquidity and future performance. The directors believe that the company will be able to manage its business risks and cash flow for the 12 months following the date of the signing of these accounts. Thus they continue to adopt the going concern basis of accounting in preparing these financial statements. true

1.3
Revenue

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them

1.4
Tangible fixed assets

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

Plant and equipment
25% on reducing balance
Fixtures and fittings
15% on reducing balance and straight line over 3 years
Motor vehicles
25% on reducing balance
1.5
Stocks

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

Cost is calculated using the first-in first-out method and includes the normal cost of transporting stock to its present location and condition. Cost included material and direct labour costs together with an appropriate proportion of production overheads.

1.6
Financial instruments

The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, and directors’ loans.

Directors’ loans (being repayable on demand), trade debtors and trade creditors are all shown as being due within one year and therefore have been measured at cost.

1.7
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

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 statement of financial position date.

WILLIAM SANTUS AND CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 April 2026
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

1.8
Retirement benefits

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.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis.

There have been no critical judgements that have been made by management which have had a significant effect on the amounts recognised in these financial statements.

3
Employees

The average number of employees during the year was 13 (2025 - 13).

2026
2025
Number
Number
Total
13
13
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 May 2025
368,274
36,952
15,450
420,676
Additions
-
0
11,665
-
0
11,665
At 30 April 2026
368,274
48,617
15,450
432,341
Depreciation and impairment
At 1 May 2025
339,905
36,084
14,837
390,826
Depreciation charged in the year
7,094
1,927
153
9,174
At 30 April 2026
346,999
38,011
14,990
400,000
WILLIAM SANTUS AND CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 April 2026
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
(Continued)
- 4 -
Carrying amount
At 30 April 2026
21,275
10,606
460
32,341
At 30 April 2025
28,369
868
613
29,850

The net book value of tangible fixed assets includes £13,699 (202 5 - £18,265) in respect of assets held under hire purchase contracts.

5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
62,350
69,756
Other debtors
6,641
26,533
68,991
96,289
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
13,584
-
0
Trade creditors
50,310
48,713
Corporation tax
4,756
18,449
Other taxation and social security
18,550
22,325
Other creditors
31,878
19,992
119,078
109,479
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
4,914
8,633
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

WILLIAM SANTUS AND CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 April 2026
8
Audit report information
(Continued)
- 5 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 April 2026 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Jane Dennis BA (Hons) FCA
Statutory Auditor:
Fairhurst Audit Services Ltd
Date of audit report:
12 August 2026
9
Other Financial Commitments

The company has rent lease commitments of £28,000 falling due within the next financial year (2024 - £28,000).

10
Operating lease commitments
As lessee

LEASING AGREEMENTS

Minimum lease payments fall due as follows:

2026
2025
£
£
Total commitments
4,532
11,330
11
Secured Debts

The bank holds a debenture, dated 16 October 2003, incorporating a fixed and floating charge over all current and future assets of the company.

12
Related party transactions

The company occupies a property which is owned by the directors' pension scheme. Rent of £28,000 (202 5 - £28,000) was paid to the pension scheme this year. This rent is deemed to be at the prevailing market rate.

13
Directors' transactions

The following advances and credits to directors subsisted during the years ended 30 April 2025:

Advances
Opening balance
Amounts repaid
Closing balance
£
£
£
Mr J F Winnard -
10,000
(10,000)
-
Mr A B Winnard -
6,958
(14,295)
(7,337)
16,958
(24,295)
(7,337)
WILLIAM SANTUS AND CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 April 2026
- 6 -
14
Ultimate controlling party

The company is controlled by the directors, Mr J F Winnard and Mr A B Winnard, by virtue of their shareholding.

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