REGISTERED NUMBER: 07894087 (England and Wales)

R WINCHESTER & SON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

M D Winchester

SECRETARY:

M D Winchester

REGISTERED OFFICE:

Blackbrooks Garden Centre

Main A21

Sedlescombe

Battle

East Sussex

TN33 0RJ

REGISTERED NUMBER:

07894087 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

20 Eversley Road

Bexhill-on-Sea

East Sussex

TN40 1HE

FIXED ASSETS

Tangible assets

4

546,250

591,792

Investment property

5

265,000

265,000

811,250

856,792

CURRENT ASSETS

Stocks

6

405,000

530,000

Debtors

7

139,545

658,094

Cash at bank and in hand

1,977,465

951,855

2,522,010

2,139,949

CREDITORS

Amounts falling due within one year

8

942,594

601,045

NET CURRENT ASSETS

1,579,416

1,538,904

TOTAL ASSETS LESS CURRENT LIABILITIES

2,390,666

2,395,696

PROVISIONS FOR LIABILITIES

101,162

109,674

NET ASSETS

2,289,504

2,286,022

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

2,289,404

2,285,922

SHAREHOLDERS' FUNDS

2,289,504

2,286,022

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 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 18th September 2026 and were signed by:

M D Winchester - Director

1.	STATUTORY INFORMATION

R Winchester & Son 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.

Preparation of consolidated financial statements

The financial statements contain information about R Winchester & Son Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 the cost less estimated residual value of each asset over its estimated useful life.

Improvements to property

-

10% on reducing balance

Plant, machinery and equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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 90 (2024 - 89 ) .

4.	TANGIBLE FIXED ASSETS

Plant,

Improvements

machinery

Fixtures

to

and

and

property

equipment

fittings

£

£

£

COST

At 1st January 2025

136,351

788,902

311,822

Additions

-

128,854

-

Disposals

-

-

-

At 31st December 2025

136,351

917,756

311,822

DEPRECIATION

At 1st January 2025

72,855

612,797

140,659

Charge for year

6,350

65,664

42,791

Eliminated on disposal

-

-

-

At 31st December 2025

79,205

678,461

183,450

NET BOOK VALUE

At 31st December 2025

57,146

239,295

128,372

At 31st December 2024

63,496

176,105

171,163

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st January 2025

354,751

158,495

1,750,321

Additions

28,523

-

157,377

Disposals

(170,113

)

-

(170,113

)

At 31st December 2025

213,161

158,495

1,737,585

DEPRECIATION

At 1st January 2025

208,335

123,883

1,158,529

Charge for year

31,826

8,653

155,284

Eliminated on disposal

(122,478

)

-

(122,478

)

At 31st December 2025

117,683

132,536

1,191,335

NET BOOK VALUE

At 31st December 2025

95,478

25,959

546,250

At 31st December 2024

146,416

34,612

591,792

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

and 31st December 2025

265,000

NET BOOK VALUE

At 31st December 2025

265,000

At 31st December 2024

265,000

6.

STOCKS

2025

2024

£

£

Finished goods

405,000

530,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

28,423

10,003

Amounts owed by connected companies

30,385

429,603

Other debtors

80,737

218,488

139,545

658,094

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

251,433

329,144

Taxation and social security

290,794

182,018

Other creditors

400,367

89,883

942,594

601,045

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

2025

2024

£

£

M D Winchester

Balance outstanding at start of year

79,271

-

Amounts advanced

-

79,271

Amounts repaid

(79,271

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

79,271

The above advance was made to the Director during the year. There are no set terms for repayment. Interest was charged at the statutory rate.

11.	RELATED PARTY DISCLOSURES

The company has the use of, and receives rental income from, various properties which are owned by the directors and their immediate family and let rent-free to the company.