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Registration number: 08861331 (England & Wales)

Prepared for the registrar
Well Hill Holdings Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

Well Hill Holdings Limited

(Registration number: 08861331)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investment property | 4 | 1,033,602 | 1,033,602
Investments | 5 | 10,000 | 10,000
|  | 1,043,602 | 1,043,602
Current assets |  |  |
Debtors | 6 | 198,102 | 19,102
Net assets |  | 1,241,704 | 1,062,704
Capital and reserves |  |  |
Called up share capital |  | 10,000 | 10,000
Retained earnings |  | 1,231,704 | 1,052,704
Shareholders' funds |  | 1,241,704 | 1,062,704

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 19 August 2026 and signed on its behalf by:

Mr J L Weston
Director

Well Hill Holdings 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 and Wales.

The address of its registered office is:
Hartley Farms
Hartley Lane
Leckhampton Hill
Cheltenham
Gloucestershire
GL53 9QN

| 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 for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Exemption from preparing group accounts
The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Judgements

No significant judgements have been made by management in preparing these financial statements.

Key sources of estimation uncertainty

No key sources of estimation uncertainty have been identified by management in preparing these financial statements other than those detailed in these accounting policies.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

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. All trade debtors are repayable within one year and hence are included at the undiscounted cost of cash expected to be received. 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 debtors.

Well Hill Holdings Limited

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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 all are repayable within one year and hence are included at the undiscounted amount of cash expected to be paid.

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.

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss.

| 3 | Staff numbers

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

| 4 | Investment properties

| £
At 1 April 2025 | 1,033,602
At 31 March 2026 | 1,033,602

There has been no valuation of investment property by an independent valuer. The directors have reviewed the value of the investment property at the balance sheet date and consider that its market value is not materially different from its carrying value in the financial statements.

Well Hill Holdings Limited

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

| 5 | Investments

| 2026 £ | 2025 £
Shares in group undertakings and participating interests | 10,000 | 10,000

Shares in group undertakings and participating interests are the company's investment in 100% of the issued share capital of Cleanacres Machinery Limited, a company whose principal activity is the sale of crop spraying and similar machinery.

Subsidiaries | £
Cost
At 1 April 2025 | 10,000
Provision
Carrying amount
At 31 March 2026 | 10,000
At 31 March 2025 | 10,000

At 31 March 2026, the aggregate capital and reserves of Cleanacres Machinery Ltd was £1,010,742.

| 6 | Debtors

| 2026 £ | 2025 £
Receivables from related parties | 198,102 | 19,102

| 7 | Related party transactions

Summary of transactions with subsidiaries

Cleanacres Machinery Limited
(wholly owned subsidiary)
During the period the company received £260,000 (2025: £400,000) of dividends from Cleanacres Machinery Limited. At the balance sheet date the amount due from Cleanacres Machinery Limited was £198,102 (2025: £19,102). The outstanding amount is interest free and repayable on demand.

| 8 | Control

The company is controlled by the directors who own 100% of the called up share capital.