Witham and Blues Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07864859

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		34,220		40,573

			34,220		40,573
CURRENT ASSETS
Debtors	5	5,208		5,388
Cash at bank and in hand		126		296

		5,334		5,684
Creditors: Amounts Falling Due Within One Year	6	(164,820 )		(143,924 )

NET CURRENT ASSETS (LIABILITIES)			(159,486 )		(138,240 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(125,266 )		(97,667 )

NET LIABILITIES			(125,266 )		(97,667 )

CAPITAL AND RESERVES
Called up share capital	7		5		5
Profit and Loss Account			(125,271 )		(97,672 )

SHAREHOLDERS' FUNDS			(125,266)		(97,667)

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Witham and Blues Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Lesley Wilding

Director

28 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Witham and Blues Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07864859 . The registered office is Main Road, Langrick, Boston, PE22 7AJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The company closed its main restaurant business during 2022. The accounts have been prepared on a going concern basis as the directors have undertaken to continue to provide financial support to the company for the forseeable future.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	15% reducing balance
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.

3. Average Number of Employees

The average number of employees, including directors, during the year was as follows: 2 (2024: 2)

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Witham and Blues Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 December 2024	63,768	4,146	12,222	128,118	208,254

As at 30 November 2025	63,768	4,146	12,222	128,118	208,254

Depreciation
As at 1 December 2024	53,097	2,496	9,568	102,520	167,681
Provided during the period	1,601	248	664	3,840	6,353

As at 30 November 2025	54,698	2,744	10,232	106,360	174,034

Net Book Value
As at 30 November 2025	9,070	1,402	1,990	21,758	34,220

As at 1 December 2024	10,671	1,650	2,654	25,598	40,573

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,200	1,380
Other debtors	4,008	4,008

	5,208	5,388

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	66	-
VAT	3,577	3,745
Other creditors	36,887	36,887
Accruals and deferred income	1,400	1,399
Directors' loan accounts	122,890	101,893

	164,820	143,924

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Witham and Blues Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
4 Ordinary Shares of £ 1.000 each	4	4
1 Ordinary A shares of £ 1.000 each	1	1

	5	5

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	37,500	18,238
Later than one year and not later than five years	-	37,500

	37,500	55,738

9. Related Party Transactions

Other creditors include £36,886 representing a loan from Bob Wildings Limited, a company of which Mr R Wilding is a shareholder and director.

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