Wharfe Valley Hearths Limited Filleted Accounts Cover |  |

| Wharfe Valley Hearths Limited |
|  | Company No. 10115491 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 July 2026 |  |  |

Wharfe Valley Hearths Limited Directors Report Registrar |  |

The Directors present their report and the accounts for the period ended 31 July 2026.
Principal activities |  |  |  |  |
The principal activity of the company during the period under review was Online sale of hearths .
Directors |  |  |  |  |
The Directors who served at any time during the period were as follows:
G. Kilby |  |  |  |  |  |  |
S. Kilby |  |  |  |  |  |  |
S.J. Kilby |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
S.J. Kilby |  |  |  |  |  |
Director |  |  |  |  |  |
10 August 2026 |  |  |  |  |  |

Wharfe Valley Hearths Limited Balance Sheet Registrar |  |

at | 31 July 2026 |  |  |  |  |  |  |
Company No. | 10115491 |  | Notes | 2026 |  |  |  | 2025
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 5 | - |  |  |  | 42,011
|  |  |  |  |  | - |  |  |  | 42,011
Current assets |  |  |  |  |  |  |
| Stocks |  | 6 | - |  |  |  | 53,326
| Debtors |  | 7 | - |  |  |  | 27,155
| Cash at bank and in hand |  |  | - |  |  |  | 23,457
|  |  |  |  |  | - |  |  |  | 103,938
Creditors: Amount falling due within one year | 8 | - |  |  |  | (21,085)
Net current assets |  |  | - |  |  |  | 82,853
Total assets less current liabilities |  |  | - |  |  |  | 124,864
Creditors: Amounts falling due after more than one year | 9 | - |  |  |  | (38,322)
Provisions for liabilities |  |  |  |  |  |  |
| Deferred taxation |  | 10 | - |  |  |  | (4,945)
Net assets |  |  | - |  |  |  | 81,597
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 100 |  |  |  | 100
| Profit and loss account |  | 12 | (100) |  |  |  | 81,497
Total equity |  |  | - |  |  |  | 81,597
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 10 August 2026 and signed on its behalf by: |  |
S.J. Kilby |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
10 August 2026 |  |  |  |  |  |  |  |

Wharfe Valley Hearths Limited Notes to the Accounts Registrar |  |

for the period ended 31 July 2026 |  |  |  |  |  |  |  |

1 | General information |  |
| Wharfe Valley Hearths Limited is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 10115491 |  |  |  |  |  |
| Its registered office is: |  | Its trading address is: |  |  |  |
| Lilac Farm |  | Lilac Farm |  |  |  |
| Jewitt Lane |  | Jewitt Lane |  |  |  |
| Collingham |  | Collingham |  |  |  |
| Wetherby |  | Wetherby |  |  |  |
| LS22 5BA |  | LS22 5BA |  |  |  |
| The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
| Going concern |  |  |  |  |  |  |  |
| The directors have assessed the Company's ability to continue as a going concern. During the current financial year, the shareholders resolved to wind up the Company, and the directors have commenced an orderly wind-down of its operations. As a result of this decision, the Company is no longer pursuing its normal trading activities and is focused on realising its remaining assets, settling its liabilities, and completing the winding-up process.

2 | Accounting policies |  |  |  |  |  |  |  |

| Revenue recognition |  |  |  |  |  |  |  |
| Turnover represents the fair value of consideration receivable for the sale of goods to customers, net of value added tax, trade discounts, rebates and returns. Revenue from the sale of hearths and related accessories is recognised when control of the goods has passed to the customer, which is generally on delivery or collection, when the significant risks and rewards of ownership have transferred, the amount of revenue can be measured reliably, and it is probable that the economic benefits associated with the transaction will flow to the Company. Revenue from installation services, where provided, is recognised when the installation has been completed and the customer has accepted the work. Any deposits received in advance of the supply of goods or services are recognised as deferred income within creditors until the performance obligation has been satisfied. The Company derives its turnover principally from the retail sale and installation of hearth-related products within the United Kingdom.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Plant and machinery |  | 25% Straight Line |  |  |  |  |  |
|  | Motor vehicles |  | 25% Straight Line |  |  |  |  |  |
|  | Furniture, fittings and equipment |  | 25% Straight Line (33.3% on office equipment) |  |  |  |  |  |

| Leased assets |  |  |  |  |  |  |  |
| The Company had no lease commitments at the reporting date. All lease arrangements had expired or been terminated during the current or prior financial year, and no right to use leased assets or future lease payment obligations remained outstanding as at the balance sheet date.

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Stocks |  |  |  |  |  |  |  |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Provisions |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the period: | 0 |  |  |  | 0

4 | Taxation |  |  |  |  |  |  |  |
|  | (a) Tax on profit on ordinary activities |  |  | 2026 |  |  |  | 2025
|  | The tax charge is made up as follows: |  |  |  | £ |  |  |  | £
|  | UK corporation tax |  |  |  |  |  |  |  |
|  | Charge for the period |  |  |  | 6,843 |  |  |  | (1,298)
|  | Total corporation tax |  |  |  | 6,843 |  |  |  | (1,298)
|  | Origination and reversal of timing differences |  |  | (4,945) |  |  |  | (7,420)
|  | Total deferred tax |  |  |  | (4,945) |  |  |  | (7,420)
|  | Tax on profit on ordinary activities |  |  |  | 1,898 |  |  |  | (8,718)
|  | (b) Factors affecting the total tax charge for the period |  |  |  |  |
|  | The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
|  | Higher |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  | 13193 |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Profit on ordinary activities before tax |  |  |  | (59,449) |  |  |  | (30,360)
|  | Standard rate of corporation tax in the United Kingdom |  | 19% |  |  |  | 19%
|  | Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom |  | (11,295) |  |  |  | (5,768)
|  | Expenses not deductible for tax purposes |  | 13,193 |  |  |  | (2,950)
|  | Tax on profit on ordinary activities |  |  |  | 1,898 |  |  |  | (8,718)

5 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Land and buildings |  | Motor vehicles |  | Total
|  |  |  |  |  |  |  |  |  | £ |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2025 |  |  |  |  |  | 15,983 |  | 95,357 |  | 111,340
|  | Disposals |  |  |  |  |  | (15,983) |  | (95,357) |  | (111,340)
|  | At 31 July 2026 |  |  |  |  |  | - |  | - |  | -
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2025 |  |  |  |  |  | - |  | 69,329 |  | 69,329
|  | Charge for the year |  |  |  |  |  | - |  | 16,177 |  | 16,177
|  | Disposals |  |  |  |  |  | - |  | (85,506) |  | (85,506)
|  | At 31 July 2026 |  |  |  |  |  | - |  | - |  | -
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 July 2026 |  |  |  |  |  | - |  | - |  | -
|  | At 31 March 2025 |  |  |  |  |  | 15,983 |  | 26,028 |  | 42,011

6 | Stocks |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Finished goods |  |  |  | - |  |  |  | 53,326
|  |  |  |  |  |  |  |  |  | - |  |  |  | 53,326

7 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade debtors |  |  |  | - |  |  |  | 16,080
|  | Corporation tax recoverable |  |  |  | - |  |  |  | 1,298
|  | Other debtors |  |  |  | - |  |  |  | 9,387
|  | Prepayments and accrued income |  |  |  | - |  |  |  | 390
|  |  |  |  |  |  |  |  |  | - |  |  |  | 27,155

8 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Obligations under finance lease and hire purchase contracts |  |  |  | - |  |  |  | 12,504
|  | Trade creditors |  |  |  | - |  |  |  | 2,622
|  | Taxes and social security |  |  |  | - |  |  |  | 5,942
|  | Loans from directors |  |  |  | - |  |  |  | 17
|  |  |  |  |  |  |  |  |  | - |  |  |  | 21,085

9 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Obligations under finance lease and hire purchase contracts |  |  |  | - |  |  |  | 38,322
|  |  |  |  |  |  |  |  |  | - |  |  |  | 38,322

10 | Deferred taxation |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Accelerated Capital Allowances, Losses and Other Timing Differences |  |  |  | Total
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | At 1 April 2025 |  | 4,945 |  |  |  | 4,945
|  | Charge to the profit and loss account for the period |  | (4,945) |  |  |  | (4,945)
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Accelerated capital allowances |  | - |  |  |  | 4,945
|  |  |  |  |  |  |  |  |  | - |  |  |  | 4,945

11 | Share Capital |  |  |  |  |  |  |  |
|  | 80 Ordinary A Shares, 10 Ordinary B Shares, and 10 Ordinary C Shares.

12 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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