W. Bevan & Sons Limited,

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of W. Bevan & Sons Limited, for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of W. Bevan & Sons Limited, for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

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

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

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

We have not been instructed to carry out an audit of the accounts of W. Bevan & Sons 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 financial statements.

27th August 2026

Dufton Kellner Ltd

Chartered Accountants

Barnston House

Beacon Lane

Wirral

CH60 0EE

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W. Bevan & Sons Limited,

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 00523269

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,214,277		1,217,654

			1,214,277		1,217,654
CURRENT ASSETS
Stocks	5	749,660		657,485
Debtors	6	104,643		3,054
Cash at bank and in hand		35,658		96,844

		889,961		757,383
Creditors: Amounts Falling Due Within One Year	7	(544,769 )		(440,329 )

NET CURRENT ASSETS (LIABILITIES)			345,192		317,054

TOTAL ASSETS LESS CURRENT LIABILITIES			1,559,469		1,534,708

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,847 )		(4,249 )

NET ASSETS			1,555,622		1,530,459

CAPITAL AND RESERVES
Called up share capital	8		93,283		93,283
Revaluation reserve	10		341,945		341,945
Profit and Loss Account			1,120,394		1,095,231

SHAREHOLDERS' FUNDS			1,555,622		1,530,459

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W. Bevan & Sons Limited,

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D Clarke

Director

27th August 2026

The notes on pages 4 to 7 form part of these financial statements.

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W. Bevan & Sons Limited,

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

W. Bevan & Sons Limited, is a private company, limited by shares, incorporated in England & Wales, registered number 00523269 . The registered office is 14-16 Bridge Street, Neston, CH64 9UJ.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

Freehold	0% straight line
Leasehold	0% straight line
Property improvements	2% straight line
Fixtures & Fittings	15% reducing balance

Freehold and leasehold properties are included at valuation.

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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 profit and loss account 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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W. Bevan & Sons Limited,

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. 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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees during the year was: 26 (2025: 26)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Property improvements	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2025	838,250	300,000	95,445	409,552	1,643,247
Additions	-	-	2,105	-	2,105

As at 31 March 2026	838,250	300,000	97,550	409,552	1,645,352

Depreciation
As at 1 April 2025	3,250	-	36,611	385,732	425,593
Provided during the period	-	-	1,909	3,573	5,482

As at 31 March 2026	3,250	-	38,520	389,305	431,075

Net Book Value
As at 31 March 2026	835,000	300,000	59,030	20,247	1,214,277

As at 1 April 2025	835,000	300,000	58,834	23,820	1,217,654

Cost or valuation as at 31 March 2026 represented by:

	Land & Property
	Freehold	Leasehold	Property improvements	Fixtures & Fittings	Total
	£	£	£	£	£
At cost	623,046	158,488	97,550	409,552	1,288,636
At valuation	215,204	141,512	-	-	356,716

	838,250	300,000	97,550	409,552	1,645,352

Freehold and leasehold properties were valued on an open market basis on 31 March 2026 by Mr D Clarke, a director of the company.

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W. Bevan & Sons Limited,

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Stocks

	2026	2025
	£	£
Stock	749,660	657,485

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	101,341	537
Other debtors	3,302	2,517

	104,643	3,054

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	451,760	234,462
Amounts owed to group undertakings	-	100,000
Other creditors	60,974	59,150
Taxation and social security	32,035	46,717

	544,769	440,329

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	93,283	93,283

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	35,300	578,783
Later than one year and not later than five years	126,200	-
Later than five years	301,219	-

	462,719	578,783

10. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	341,945	1,095,231
Profit for the year and total comprehensive income	-	25,163

As at 31 March 2026	341,945	1,120,394

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W. Bevan & Sons Limited,

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Loan write off

During the year an amount of £102,105 due to Rightway Limited was written off. The amount released has been credited to the profit and loss account. The director is of the opinion that due to the connection between W Bevan & Sons Limited and Rightway Limited, the write off is not chargeable to Corporation Tax under the loan relationship rules. Therefore no provision has been made for Corporation Tax within these accounts

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