REGISTERED NUMBER: 01348892 (England and Wales)

Wyeplants Limited

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

Notes to the financial statements

5

Directors:

D P James

C D James

Registered office:

Mallard Road

Low Fulney

Spalding

Lincolnshire

PE12 6ND

Registered number:

01348892 (England and Wales)

Accountants:

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wyeplants Limited for the year ended 31 December 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Wyeplants Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Wyeplants Limited and state those matters that we have agreed to state to the Board of Directors of Wyeplants Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wyeplants Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Wyeplants Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Wyeplants Limited. You consider that Wyeplants Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Wyeplants Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

23 September 2026

Fixed assets

Tangible assets

5

1,461,722

1,632,576

Current assets

Stocks

831,302

812,480

Debtors

6

162,694

159,770

Cash at bank

2,109,151

1,851,201

3,103,147

2,823,451

Creditors

Amounts falling due within one year

7

417,545

348,505

Net current assets

2,685,602

2,474,946

Total assets less current liabilities

4,147,324

4,107,522

Creditors

Amounts falling due after more than one year

8

(597,742

)

(720,478

)

Provisions for liabilities

(141,495

)

(184,789

)

Net assets

3,408,087

3,202,255

Capital and reserves

Called up share capital

200

200

Retained earnings

3,407,887

3,202,055

3,408,087

3,202,255

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

D P James - Director

1.	Statutory information

Wyeplants 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.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

Land and buildings

-

5% Reducing balance & 10% straight line

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	Employees and directors

The average number of employees during the year was 51 (2024 - 51 ) .

5.	Tangible fixed assets

Land and

Plant and

Motor

Office

buildings

machinery

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 January 2025

3,224,716

692,038

294,634

42,580

4,253,968

Additions

-

9,205

17,793

3,237

30,235

At 31 December 2025

3,224,716

701,243

312,427

45,817

4,284,203

Depreciation

At 1 January 2025

1,921,496

509,260

154,970

35,666

2,621,392

Charge for year

120,790

38,397

39,364

2,538

201,089

At 31 December 2025

2,042,286

547,657

194,334

38,204

2,822,481

Net book value

At 31 December 2025

1,182,430

153,586

118,093

7,613

1,461,722

At 31 December 2024

1,303,220

182,778

139,664

6,914

1,632,576

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

137,727

138,990

Other debtors

-

6,560

VAT

21,316

10,734

Prepayments

3,651

3,486

162,694

159,770

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

93,957

93,228

Hire purchase contracts

28,747

8,606

Trade creditors

97,965

108,411

Tax

147,848

104,403

Social security and other taxes

17,904

6,336

Other creditors

943

4,242

Directors' loan accounts

12,764

4,242

Accruals and deferred income

17,417

19,037

417,545

348,505

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans - 1-2 years

89,302

93,955

Bank loans - 2-5 years

248,865

278,142

Bank loans more 5 yr by instal

235,126

295,185

Hire purchase contracts

24,449

53,196

597,742

720,478

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

235,126

295,185

9.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

667,250

760,510

Hire purchase contracts

53,196

61,802

720,446

822,312

Hire purchase contracts are secured upon the assets to which they relate.

The bank loans are secured by a fixed and floating charge over the assets of the company.