REGISTERED NUMBER: 02239362 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

Worthdale Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N P Dennison

Mr B E Wilkinson

REGISTERED OFFICE:

24-26 Mansfield Road

Rotherham

South Yorkshire

S60 2DT

REGISTERED NUMBER:

02239362 (England and Wales)

ACCOUNTANTS:

SMH Haywood & Co Limited

24-26 Mansfield Road

Rotherham

South Yorkshire

S60 2DT

FIXED ASSETS

Tangible assets

3

38,123

35,675

CURRENT ASSETS

Debtors

4

241,181

259,782

Cash at bank

132,232

133,489

373,413

393,271

CREDITORS

Amounts falling due within one year

5

(218,152

)

(251,519

)

NET CURRENT ASSETS

155,261

141,752

TOTAL ASSETS LESS CURRENT LIABILITIES

193,384

177,427

PROVISIONS FOR LIABILITIES

(1,153

)

(355

)

NET ASSETS

192,231

177,072

CAPITAL AND RESERVES

Called up share capital

6

34,035

34,035

Capital redemption reserve

65

65

Retained earnings

158,131

142,972

SHAREHOLDERS' FUNDS

192,231

177,072

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

Mr B E Wilkinson - Director

Mr N P Dennison - Director

1.	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.

Tangible fixed assets

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

Freehold property

-

2% on cost

Fixtures and fittings

-

20% on cost

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 August 2025

43,000

30,540

73,540

Additions

-

4,953

4,953

At 31 July 2026

43,000

35,493

78,493

DEPRECIATION

At 1 August 2025

8,779

29,086

37,865

Charge for year

861

1,644

2,505

At 31 July 2026

9,640

30,730

40,370

NET BOOK VALUE

At 31 July 2026

33,360

4,763

38,123

At 31 July 2025

34,221

1,454

35,675

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

241,181

259,782

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

146,975

177,907

Tax

39,053

43,829

Social security and other taxes

677

351

Pension

-

227

VAT

9,902

7,005

Accrued expenses

21,545

22,200

218,152

251,519

6.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

£

34,035

Share capital 1

£1

34,035

34,035