REGISTERED NUMBER: 14281585 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

W Napier Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

W H Napier

REGISTERED OFFICE:

Quarry Cottage

Pentrich

Ripley

Derbyshire

DE5 3RL

REGISTERED NUMBER:

14281585 (England and Wales)

ACCOUNTANTS:

Carter & Co

19 Warren Park Way

Enderby

Leicester

LE19 4SA

FIXED ASSETS

Tangible assets

4

297,322

298,458

CURRENT ASSETS

Debtors

5

30,905

84,304

Cash at bank

318,286

316,471

349,191

400,775

CREDITORS

Amounts falling due within one year

6

84,415

234,558

NET CURRENT ASSETS

264,776

166,217

TOTAL ASSETS LESS CURRENT LIABILITIES

562,098

464,675

PROVISIONS FOR LIABILITIES

74,331

68,955

NET ASSETS

487,767

395,720

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

487,667

395,620

SHAREHOLDERS' FUNDS

487,767

395,720

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 September 2026 and were signed by:

W H Napier - Director

1.	STATUTORY INFORMATION

W Napier Holdings Ltd 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.

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.

Plant and machinery etc

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

510,086

Additions

88,850

Disposals

(10,000

)

At 30 June 2026

588,936

DEPRECIATION

At 1 July 2025

211,628

Charge for year

85,533

Eliminated on disposal

(5,547

)

At 30 June 2026

291,614

NET BOOK VALUE

At 30 June 2026

297,322

At 30 June 2025

298,458

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

21,523

73,800

Prepayments

9,382

10,504

30,905

84,304

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade creditors

-

7,334

Tax

53,394

35,648

VAT

29,596

27,817

Directors' current accounts

-

162,384

Accrued expenses

1,425

1,375

84,415

234,558

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

100

Share capital 1

£1.00

100

100

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £72,000 (2025 - £82,000) were paid to the director .