Registration number: 04447415

WD & AC Hann Ltd

Contents

Accountants' Report	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
WD & AC Hann Ltd
for the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WD & AC Hann Ltd for the year ended 31 January 2026 as set out on pages 2 to 7 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 https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of WD & AC Hann Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of WD & AC Hann Ltd and state those matters that we have agreed to state to the Board of Directors of WD & AC Hann Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://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 WD & AC Hann Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that WD & AC Hann Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of WD & AC Hann Ltd. You consider that WD & AC Hann Ltd 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 accounts of WD & AC Hann Ltd. 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 accounts.

......................................

Jay & Jay Partnership Limited
Chartered Certified Accountants
2 Chesterfield Buildings
Westbourne Place
Clifton Bristol
BS8 1RU

14 August 2026

WD & AC Hann Ltd

(Registration number: 04447415)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	165,417	169,375
Current assets
Stocks		69,000	56,000
Debtors	6	8,012	7,692
Cash at bank and in hand		221,329	218,078
		298,341	281,770
Creditors: Amounts falling due within one year	7	99,085	92,919
Net current assets		199,256	188,851
Total assets less current liabilities		364,673	358,226
Provisions for liabilities		9,610	10,384
Net assets		355,063	347,842
Capital and reserves
Called up share capital		100	100
Retained earnings		354,963	347,742
Shareholders' funds		355,063	347,842

For the financial year ending 31 January 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 13 August 2026 and signed on its behalf by:
 

......................................... Mr W D Hann Director

......................................... Mrs A C Hann Director

WD & AC Hann Ltd

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

1	General information

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

The address of its registered office is:
The Old Vicarage
School Hill
Westbury Sub Mendip
Wells
BA5 1HL

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.

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

WD & AC Hann Ltd

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	20% Reducing Balance
Plant, machinery and equipment	25% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% Straight Line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense.

WD & AC Hann Ltd

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

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contact that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

WD & AC Hann Ltd

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2025	100,000	100,000
At 31 January 2026	100,000	100,000
Amortisation
At 1 February 2025	100,000	100,000
At 31 January 2026	100,000	100,000
Carrying amount
At 31 January 2026	-	-

5	Tangible assets

	Plant, machinery and equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	274,379	27,447	301,826
Additions	12,138	-	12,138
Disposals	(3,974)	-	(3,974)
At 31 January 2026	282,543	27,447	309,990
Depreciation
At 1 February 2025	126,961	5,490	132,451
Charge for the year	9,356	4,391	13,747
Eliminated on disposal	(1,625)	-	(1,625)
At 31 January 2026	134,692	9,881	144,573
Carrying amount
At 31 January 2026	147,851	17,566	165,417
At 31 January 2025	147,418	21,957	169,375

WD & AC Hann Ltd

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

6

Debtors

Current	2026 £	2025 £
Trade debtors	4,128	4,735
Other debtors	3,884	2,957
	8,012	7,692

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	1,798	1,108
Taxation and social security	17,312	20,792
Other creditors	79,975	71,019
	99,085	92,919

8	Related party transactions

Other transactions with directors

At 31st January 2026 the company owed the directors £77,451 (2025 - £68,494). This loan is interest free and repayable on demand.