Wentworth Surety Limited - Filleted accounts

Registered number

04021657

Wentworth Surety Limited

Filleted Accounts

30 June 2026

Wentworth Surety Limited
Registered number:		04021657
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		503,339			550,807

Current assets
Debtors	4	3,282			3,367
Cash at bank and in hand		66,251			115,597
		69,533			118,964

Creditors: amounts falling due within one year	6	(39,294)			(50,443)

Net current assets			30,239			68,521

Total assets less current liabilities			533,578			619,328

Creditors: amounts falling due after more than one year	7		(20,218)			(25,732)

Provisions for liabilities			(59,350)			(62,558)


Net assets			454,010			531,038

Capital and reserves
Called up share capital			104			104
Profit and loss account			453,906			530,934

Shareholders' funds			454,010			531,038

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K Standen
Director
Approved by the board on 9 October 2026

Wentworth Surety Limited
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			2% on cost
	Motor vehicles			25% on cost
	Fixtures, fittings, tools and equipment			25% on reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					3		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 July 2025	570,000		7,290		106,756		684,046
	Surplus on revaluation	(12,833)		-		-		(12,833)
	At 30 June 2026	557,167		7,290		106,756		671,213

	Depreciation
	At 1 July 2025	99,260		7,290		26,689		133,239
	Charge for the year	7,946		-		26,689		34,635
	At 30 June 2026	107,206		7,290		53,378		167,874

	Net book value
	At 30 June 2026	449,961		-		53,378		503,339
	At 30 June 2025	470,740		-		80,067		550,807


4	Debtors					2026		2025
£							£

	Other debtors					3,282		3,367


5	Investments held as current assets					2026		2025
£							£
	Fair value

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Unlisted investments					(12,833)		20,000



6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					5,514		5,514
	Trade creditors					14,916		7,126
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					7,237		4,934
	Taxation and social security costs					6,662		27,329
	Other creditors					4,965		5,540
						39,294		50,443


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					20,218		25,732


8	Other information

	Wentworth Surety Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Grangehurst
	Butlers Dene Road
	Woldingham
	CR3 7HX