REGISTERED NUMBER: 07865128 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

W A & S E GRANT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr W A Grant

Mrs S E Grant

REGISTERED OFFICE:

Tadymoor Farm

Hopesay

Craven Arms

Shropshire

SY7 8HF

REGISTERED NUMBER:

07865128 (England and Wales)

ACCOUNTANTS:

Stanton Ralph & Co Limited

Chartered Accountants

The Old Police Station

Whitburn Street

Bridgnorth

Shropshire

WV16 4QP

FIXED ASSETS

615,356

Tangible assets

4

613,777

80,210

Investments

5

80,210

695,566

693,987

CURRENT ASSETS

22,900

Stocks

37,600

20,436

Debtors

6

22,193

354,850

Cash at bank

388,316

398,186

448,109

CREDITORS

107,519

Amounts falling due within one year

7

114,182

290,667

NET CURRENT ASSETS

333,927

986,233

TOTAL ASSETS LESS CURRENT LIABILITIES

1,027,914

CREDITORS

-

Amounts falling due after more than one year

8

(16,500

)

(69,848

)

PROVISIONS FOR LIABILITIES

9

(75,233

)

916,385

NET ASSETS

936,181

CAPITAL AND RESERVES

100

Called up share capital

10

100

916,285

Retained earnings

936,081

916,385

SHAREHOLDERS' FUNDS

936,181

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 11th August 2026 and were signed on its behalf by:

Mr W A Grant - Director

1.	STATUTORY INFORMATION

W A & S E Grant Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

Plant and

Motor

Totals

improvements

machinery

Herd

vehicles

£

£

£

£

£

COST

At 1st January 2025

1,019,384

285,481

477,758

204,521

51,624

Additions

186,525

46,517

140,008

-

-

Disposals

(111,996

)

-

(83,250

)

(28,746

)

-

At 31st December 2025

1,093,913

331,998

534,516

175,775

51,624

DEPRECIATION

At 1st January 2025

404,028

151,502

220,468

-

32,058

Charge for year

101,092

45,341

50,859

-

4,892

Eliminated on disposal

(24,984

)

-

(24,984

)

-

-

At 31st December 2025

480,136

196,843

246,343

-

36,950

NET BOOK VALUE

At 31st December 2025

613,777

135,155

288,173

175,775

14,674

At 31st December 2024

615,356

133,979

257,290

204,521

19,566

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1st January 2025

150,000

Additions

118,000

Transfer to ownership

(150,000

)

At 31st December 2025

118,000

DEPRECIATION

At 1st January 2025

71,967

Charge for year

17,700

Transfer to ownership

(71,967

)

At 31st December 2025

17,700

NET BOOK VALUE

At 31st December 2025

100,300

At 31st December 2024

78,033

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.12.25

31.12.24

£

£

Trade investment

80,210

80,210

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

8,953

14,778

Other debtors

13,240

5,658

22,193

20,436

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

18,000

30,000

Trade creditors

22,782

14,024

Taxation and social security

37,873

27,549

Other creditors

35,527

35,946

114,182

107,519

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

16,500

-

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

75,233

69,848

Deferred

tax

£

Balance at 1st January 2025

69,848

Provided during year

5,385

Balance at 31st December 2025

75,233

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100