REGISTERED NUMBER: 06991899 (England and Wales)

GOODWIN ALCASTON LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H K Goodwin

Mrs S M Goodwin

D K Goodwin

J K Goodwin

REGISTERED OFFICE:

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

REGISTERED NUMBER:

06991899 (England and Wales)

ACCOUNTANTS:

Davies Edwards & Co

Chartered Certified Accountants

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,517,034

3,874,666

5,517,034

3,874,666

CURRENT ASSETS

Stocks

239,220

76,160

Debtors

6

77,497

672,295

Investments

7

1,507,561

-

Cash at bank

437,206

798,929

2,261,484

1,547,384

CREDITORS

Amounts falling due within one year

8

795,664

779,353

NET CURRENT ASSETS

1,465,820

768,031

TOTAL ASSETS LESS CURRENT LIABILITIES

6,982,854

4,642,697

CREDITORS

Amounts falling due after more than one year

9

(1,680,671

)

-

PROVISIONS FOR LIABILITIES

(127,982

)

(286,354

)

NET ASSETS

5,174,201

4,356,343

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

11

5,173,201

4,355,343

SHAREHOLDERS' FUNDS

5,174,201

4,356,343

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 August 2026 and were signed on its behalf by:

H K Goodwin - Director

1.	STATUTORY INFORMATION

Goodwin Alcaston Ltd 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.

Intangible fixed assets

Intangible fixed assets are the costs incurred in forming the company and they were amortised in the year that they were incurred.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost and 10% on reducing balance

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 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 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.

Current asset investment

Investments are held at market value at the balance sheet date. Changes in market value are charged to profit and loss each year. Unrealised gains or losses are held as non-distributable reserves.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 6 April 2025

and 5 April 2026

5,954

AMORTISATION

At 6 April 2025

and 5 April 2026

5,954

NET BOOK VALUE

At 5 April 2026

-

At 5 April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 6 April 2025

3,172,188

541,040

1,093,507

Additions

3,875,819

16,550

-

Disposals

(2,159,165

)

(5,432

)

-

At 5 April 2026

4,888,842

552,158

1,093,507

DEPRECIATION

At 6 April 2025

-

276,287

675,643

Charge for year

-

41,886

41,788

Exchange differences

-

(3,358

)

-

At 5 April 2026

-

314,815

717,431

NET BOOK VALUE

At 5 April 2026

4,888,842

237,343

376,076

At 5 April 2025

3,172,188

264,753

417,864

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 6 April 2025

34,816

4,661

4,846,212

Additions

-

-

3,892,369

Disposals

-

-

(2,164,597

)

At 5 April 2026

34,816

4,661

6,573,984

DEPRECIATION

At 6 April 2025

15,704

3,912

971,546

Charge for year

4,779

309

88,762

Exchange differences

-

-

(3,358

)

At 5 April 2026

20,483

4,221

1,056,950

NET BOOK VALUE

At 5 April 2026

14,333

440

5,517,034

At 5 April 2025

19,112

749

3,874,666

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

26,273

629,437

PAYE debtor

63

70

Directors' current accounts

-

14,471

VAT

6,488

3,547

Prepayments and accrued income

44,673

24,770

77,497

672,295

7.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Loan to J & L

Properties (Ludlow) Ltd

1,507,561

-

1,507,561

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

162,156

-

Trade creditors

219,761

420,880

Tax

228,128

198,475

Wages control

-

25

Directors' current accounts

176,154

150,054

Accruals and deferred income

9,465

9,919

795,664

779,353

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

167,068

-

Bank loans - 2-5 years

1,107,425

-

Bank loans more 5 yr by instal

406,178

-

1,680,671

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

406,178

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

11.

RESERVES

Retained

earnings

£

At 6 April 2025

4,355,343

Profit for the year

817,858

At 5 April 2026

5,173,201

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 5 April 2026 and 5 April 2025:

2026

2025

£

£

J K Goodwin

Balance outstanding at start of year

(14,471

)

(213

)

Amounts advanced

(316

)

(15,280

)

Amounts repaid

15,569

1,022

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

782

(14,471

)

13.	RELATED PARTY DISCLOSURES