REGISTERED NUMBER: 01042610 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

GWF Nutrition Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Vowles

REGISTERED OFFICE:

26 Hercules Way

Bowerhill Estate

Melksham

Wiltshire

SN12 6TS

REGISTERED NUMBER:

01042610 (England and Wales)

ACCOUNTANTS:

Mander Duffill

Chartered Accountants

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

760,658

815,535

Investments

6

1

1

760,659

815,536

CURRENT ASSETS

Stocks

486,264

460,159

Debtors

7

331,331

347,269

Cash at bank and in hand

1,434,423

1,144,964

2,252,018

1,952,392

CREDITORS

Amounts falling due within one year

8

391,439

381,838

NET CURRENT ASSETS

1,860,579

1,570,554

TOTAL ASSETS LESS CURRENT LIABILITIES

2,621,238

2,386,090

CREDITORS

Amounts falling due after more than one year

9

(22,140

)

(26,564

)

PROVISIONS FOR LIABILITIES

(148,826

)

(136,937

)

NET ASSETS

2,450,272

2,222,589

CAPITAL AND RESERVES

Called up share capital

6,565

6,565

Capital redemption reserve

3,535

3,535

Retained earnings

2,440,172

2,212,489

SHAREHOLDERS' FUNDS

2,450,272

2,222,589

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 30 September 2026 and were signed by:

S Vowles - Director

1.	STATUTORY INFORMATION

GWF Nutrition 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.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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

-

2% on cost

Plant and machinery etc

-

25% on cost, 25% on reducing balance, 20% on reducing balance, 20% on cost and at varying rates on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

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

Stocks have been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture or completion.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

20,000

AMORTISATION

At 1 April 2025

and 31 March 2026

20,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

398,542

1,269,399

1,667,941

Additions

8,757

70,863

79,620

At 31 March 2026

407,299

1,340,262

1,747,561

DEPRECIATION

At 1 April 2025

82,676

769,730

852,406

Charge for year

7,386

127,111

134,497

At 31 March 2026

90,062

896,841

986,903

NET BOOK VALUE

At 31 March 2026

317,237

443,421

760,658

At 31 March 2025

315,866

499,669

815,535

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

1

NET BOOK VALUE

At 31 March 2026

1

At 31 March 2025

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

196,111

229,715

Other debtors

135,220

117,554

331,331

347,269

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts (see note 10)

4,424

4,424

Trade creditors

164,699

160,525

Taxation and social security

150,597

115,217

Other creditors

71,719

101,672

391,439

381,838

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts (see note 10)

22,140

26,564

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

4,424

4,424

Between one and five years

22,140

26,564

26,564

30,988

Non-cancellable

operating leases

31.3.26

31.3.25

£

£

Between one and five years

-

71,933