At the year end, included within current assets is a balance of £1,727 (2025: £Nil) relating to an overdrawn director's loan account. No interest has been charged by the company in respect of this loan.

The average number of persons, including directors, employed by the company during the year was as follows:

The Village Tearoom at Wheelton Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Danesway, Heath Charnock, Chorley, Lancashire, PR7 4EY.

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

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105: The Financial Reporting Standard applicable to the Micro-entities Regime and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true