| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 |
| FOR |
| WILLIAMS OF BORDON LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 |
| FOR |
| WILLIAMS OF BORDON LIMITED |
| WILLIAMS OF BORDON LIMITED (REGISTERED NUMBER: 03025888) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the Year Ended 28 February 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| WILLIAMS OF BORDON LIMITED |
| COMPANY INFORMATION |
| for the Year Ended 28 February 2026 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| The Clock House |
| Western Court |
| Bishop's Sutton. |
| Alresford |
| Hampshire |
| SO24 0AA |
| WILLIAMS OF BORDON LIMITED (REGISTERED NUMBER: 03025888) |
| BALANCE SHEET |
| 28 February 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| WILLIAMS OF BORDON LIMITED (REGISTERED NUMBER: 03025888) |
| BALANCE SHEET - continued |
| 28 February 2026 |
| The financial statements were approved by the director and authorised for issue on |
| WILLIAMS OF BORDON LIMITED (REGISTERED NUMBER: 03025888) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the Year Ended 28 February 2026 |
| 1. | STATUTORY INFORMATION |
| Williams of Bordon Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Significant judgements and estimates |
| The preparation of the financial statement requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. |
| Turnover |
| Turnover, which is stated net of value added tax, represents amounts invoiced to third parties in the year. The policy adopted for the recognition of turnover is as follows: |
| Rendering of services: |
| When providing daily services, turnover is usually recognised on completion of the service and, for monthly engagements, it is recognised by reference to the stage of completion at the balance sheet date. |
| Tangible fixed assets |
| Land and buildings | - |
| Plant and machinery etc | - |
| Fixed assets are stated at their cost prices, less accumulated depreciation and amounts recognised in respect of impairment. |
| Impairment of fixed assets |
| A review or indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicator exists. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. |
| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs to. |
| Debtors and creditors receivable/payable within one year |
| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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. |
| WILLIAMS OF BORDON LIMITED (REGISTERED NUMBER: 03025888) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 28 February 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| Leases |
| Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges are included in creditors. |
| Rentals payable and receivable under operation leases are charged to the profit and loss account 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 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| COST |
| At 1 March 2025 |
| and 28 February 2026 |
| DEPRECIATION |
| At 1 March 2025 |
| Charge for year |
| At 28 February 2026 |
| NET BOOK VALUE |
| At 28 February 2026 |
| At 28 February 2025 |
| Plant and machinery, commercial vehicles and vehicles include finance leased assets with a cost of £426,720 (2025: £1,049,730) and accumulated depreciation of £226,040 (2025: £625,506). The depreciation charge on these assets for the year was £66,893 (2025: £127,653 ). |
| WILLIAMS OF BORDON LIMITED (REGISTERED NUMBER: 03025888) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 28 February 2026 |
| 5. | FIXED ASSET INVESTMENTS |
| Investments (neither listed nor unlisted) were as follows: |
| 2026 | 2025 |
| £ | £ |
| Other investments | 170,000 | 170,000 |
| The chattels have been valued by the directors at its open market value. |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts |