Woodman Hill Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Woodman Hill Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03544384 . The registered office is C/O Barrettine, St Ivel Way, Warmley Bristol, South Gloucestershire, BS30 8TY.

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. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates, and other similar allowances.

The company recognises revenue when:

- the amount of revenue can be reliably measured;

- it is probable that future economic benefits will flow to the entity; and

- specific criteria have been met for each of the company's activities.

2.3. 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:

Plant & Machinery

25% Reducing balance

2.4. Foreign Currencies

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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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.

...CONTINUED

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Woodman Hill Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Dividends

Dividends are recognised as liabilities once they are no longer at the discretion of the company.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

The average number of employees, excluding directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	290,830
Disposals	(290,830 )

As at 31 December 2025	-

Depreciation
As at 1 January 2025	282,726
Disposals	(282,726 )

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	8,104

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Woodman Hill Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	165,463	180,032
Amounts owed by group undertakings	528,019	795,184

	693,482	975,216

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Taxation and social security	82,318	121,914

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	299,900	299,900

8. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	600,000	500,000

9. Related Party Transactions

The company has taken advantage of the exemption available under Section 33 of FRS102 and has not disclosed details of transactions or balances with other wholly-owned group companies.

10. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

11. Ultimate Parent Undertaking and Controlling Party

The company's immediate parent undertaking is J V Barrett & Co Ltd , a company incorporated in England & Wales.

The ultimate parent undertaking and that of the smallest and largest group for which group accounts are drawn up of which the company is a member is Barrettine Holdings Limited (incorporated in England & Wales). Its registered office is St Ivel Way, Warmley, Bristol BS30 8TY.

Copies of the group accounts may be obtained from the company's registered office.

The ultimate controlling parties are C & J Bailey by virtue of their majority interest in the share capital of Barrettine Holdings Limited.

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Woodman Hill Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

12. Audit Information

The auditor's report on the accounts of Woodman Hill Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by David Alan Oakensen FCA (Senior Statutory Auditor) for and on behalf of Oakensen (Bristol) Limited , Statutory Auditor.

Oakensen (Bristol) Limited

Chartered Accountants

Westbury Court, Church Road

Westbury-on-Trym

Bristol

BS9 3EF

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		8,104

			-		8,104
CURRENT ASSETS
Debtors	5	693,482		975,216
Cash at bank and in hand		21,917		78,278

		715,399		1,053,494
Creditors: Amounts Falling Due Within One Year	6	(82,318 )		(121,914 )

NET CURRENT ASSETS (LIABILITIES)			633,081		931,580

TOTAL ASSETS LESS CURRENT LIABILITIES			633,081		939,684

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(1,560 )

NET ASSETS			633,081		938,124

CAPITAL AND RESERVES
Called up share capital	7		299,900		299,900
Profit and Loss Account			333,181		638,224

SHAREHOLDERS' FUNDS			633,081		938,124