Company No: 11198224 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	169,111		180,223
		169,111		180,223
Current assets
Stocks		704		0
Debtors	4	230,398		191,454
Cash at bank and in hand		96,675		239,489
		327,777		430,943
Creditors: amounts falling due within one year	5	( 254,090)		( 404,721)
Net current assets		73,687		26,222
Total assets less current liabilities		242,798		206,445
Provision for liabilities		( 38,417)		( 40,948)
Net assets		204,381		165,497
Capital and reserves
Called-up share capital		50,000		50,000
Profit and loss account		154,381		115,497
Total shareholder's funds		204,381		165,497

For the financial year ending 05 April 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Woodhall Estate Management Limited (registered number: 11198224) were approved and authorised for issue by the Director on 12 October 2026. They were signed on its behalf by:

T R B Abel Smith Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Woodhall Estate Management Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Estate Office, Woodhall Park, Watton-at-Stone, Hertford ,SG14 3NE, United Kingdom.

The financial statements have been prepared under the historical cost convention, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Turnover

Turnover represents charges for the provision of services under the management agreements with group entities. Turnover is recognised when the service has been provided.

Taxation

Current tax
Tax represents the sum of the tax currently payable and any deferred tax.

The current tax charge is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the Statement of income and retained earnings because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 balance sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	15 - 33 % reducing balance
Vehicles	25 % reducing balance
Office equipment	10 - 33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the Statement of Income and Retained Earnings.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	16		18

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 06 April 2025	241,085		61,740		83,286		386,111
Additions	10,728		0		27,314		38,042
Disposals	( 15,209)		( 14,528)		( 9,522)		( 39,259)
Transfers	( 12,500)		12,500		0		0
At 05 April 2026	224,104		59,712		101,078		384,894
Accumulated depreciation
At 06 April 2025	118,655		44,274		42,959		205,888
Charge for the financial year	18,037		5,802		14,520		38,359
Disposals	( 9,899)		( 12,589)		( 5,976)		( 28,464)
Transfers	( 4,823)		4,823		0		0
At 05 April 2026	121,970		42,310		51,503		215,783
Net book value
At 05 April 2026	102,134		17,402		49,575		169,111
At 05 April 2025	122,430		17,466		40,327		180,223

4. Debtors

	2026		2025
	£		£
Trade debtors	53,698		404
VAT recoverable	4,495		0
Other debtors	172,205		191,050
	230,398		191,454

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	64,813		35,414
Accruals and deferred income	11,132		67,673
Taxation and social security	40,955		23,541
Other creditors	137,190		278,093
	254,090		404,721

6. Ultimate controlling party

The trustees of the Woodhall Estate (1964) Trust - 2022 Fund own the share capital and are therefore the ultimate controlling parties.