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Company Registration No. 11353242 (England and Wales)
W.R. Bishop (Hepworth Parc) Limited Unaudited accounts for the year ended 31 August 2025
W.R. Bishop (Hepworth Parc) Limited Unaudited accounts Contents
Page
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W.R. Bishop (Hepworth Parc) Limited Company Information for the year ended 31 August 2025
Directors
C Bishop D Bishop RA Bishop RJ Bishop
Company Number
11353242 (England and Wales)
Registered Office
Block 13 Units A-G Hepworth Parc Coed-Cae Lane Pontyclun RCT CF72 9FQ
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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W.R. Bishop (Hepworth Parc) Limited Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
20,000 
20,000 
Tangible assets
26,639 
40,894 
46,639 
60,894 
Current assets
Inventories
29,870 
11,453 
Debtors
410,990 
450,376 
Cash at bank and in hand
195,137 
212,801 
635,997 
674,630 
Creditors: amounts falling due within one year
(675,615)
(725,953)
Net current liabilities
(39,618)
(51,323)
Total assets less current liabilities
7,021 
9,571 
Provisions for liabilities
Deferred tax
(5,061)
(21,764)
Net assets/(liabilities)
1,960 
(12,193)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,860 
(12,293)
Shareholders' funds
1,960 
(12,193)
For the year ending 31 August 2025 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by
RJ Bishop Director Company Registration No. 11353242
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W.R. Bishop (Hepworth Parc) Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
W.R. Bishop (Hepworth Parc) Limited is a private company, limited by shares, registered in England and Wales, registration number 11353242. The registered office is Block 13 Units A-G, Hepworth Parc, Coed-Cae Lane, Pontyclun RCT, CF72 9FQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
50 years
Plant & machinery
5 years
Motor vehicles
4 years
Fixtures & fittings
10 years
Stock
Stock has been valued at the lower of cost and estimated selling price less costs to complete and sell.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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W.R. Bishop (Hepworth Parc) Limited Notes to the Accounts for the year ended 31 August 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2024
20,000 
At 31 August 2025
20,000 
Amortisation
At 1 September 2024
- 
At 31 August 2025
- 
Net book value
At 31 August 2025
20,000 
At 31 August 2024
20,000 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
188,478 
31,513 
219,991 
At 31 August 2025
188,478 
31,513 
219,991 
Depreciation
At 1 September 2024
143,267 
35,830 
179,097 
Charge for the year
18,572 
(4,317)
14,255 
At 31 August 2025
161,839 
31,513 
193,352 
Net book value
At 31 August 2025
26,639 
- 
26,639 
At 31 August 2024
45,211 
(4,317)
40,894 
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W.R. Bishop (Hepworth Parc) Limited Notes to the Accounts for the year ended 31 August 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
15,577 
21,859 
Trade debtors
390,813 
420,604 
Other debtors
4,600 
7,913 
410,990 
450,376 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
406,546 
517,938 
Taxes and social security
234,509 
151,709 
Other creditors
3,254 
- 
Loans from directors
25,311 
50,311 
Accruals
5,995 
5,995 
675,615 
725,953 
8
Average number of employees
During the year the average number of employees was 29 (2024: 31).
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