Wainwright & Sons (Risborough) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00431477 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

WAINWRIGHT & SONS (RISBOROUGH) LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

D R Wainwright

SECRETARY:

A L Wainwright

REGISTERED OFFICE:

56 High Street

Princes Risborough

Buckinghamshire

HP27 0BA

REGISTERED NUMBER:

00431477 (England and Wales)

ACCOUNTANTS:

Johnsons, Chartered Accountants

1-2 Craven Road

Ealing

London

W5 2UA

BANKERS:

National Westminster Bank plc

Aylesbury Branch

22 Market Square

Aylesbury

Buckinghamshire

HP20 1TR

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wainwright & Sons (Risborough) Limited for the year ended 31 January 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Wainwright & Sons (Risborough) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Wainwright & Sons (Risborough) Limited and state those matters that we have agreed to state to the director of Wainwright & Sons (Risborough) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wainwright & Sons (Risborough) Limited and its director for our work or for this report.

It is your duty to ensure that Wainwright & Sons (Risborough) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Wainwright & Sons (Risborough) Limited. You consider that Wainwright & Sons (Risborough) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Wainwright & Sons (Risborough) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Johnsons, Chartered Accountants

1-2 Craven Road

Ealing

London

W5 2UA

11 September 2026

FIXED ASSETS

Tangible assets

4

35,486

39,012

CURRENT ASSETS

Stocks

584,530

595,176

Debtors

5

20,645

21,332

Prepayments and accrued income

6,198

6,115

Cash in hand

188

68

611,561

622,691

CREDITORS

Amounts falling due within one year

6

180,465

97,226

NET CURRENT ASSETS

431,096

525,465

TOTAL ASSETS LESS CURRENT
LIABILITIES

466,582

564,477

CREDITORS

Amounts falling due after more than one
year

7

4,667

32,667

NET ASSETS

461,915

531,810

CAPITAL AND RESERVES

Called up share capital

10

12,825

Revaluation reserve

11

36,509

Capital redemption reserve

32,375

Retained earnings

380,206

450,101

SHAREHOLDERS' FUNDS

461,915

531,810

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 September 2026 and were signed by:

D R Wainwright - Director

1.	STATUTORY INFORMATION

Wainwright & Sons (Risborough) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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 and Straight line over the life of the lease

Short leasehold -15% on cost

Plant and machinery etc - 33% on cost and 25% on reducing balance

Motor vehicles - 25% on reducing balance

STOCKS

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

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.

PREFERENCE SHARES

The 3.5% preference shares are a compound financial instrument (having the characteristics of both a financial liability and equity). The net present value of the financial liability element using a discount rate of 5% is £4,800 (2025: £4,800).

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Short

Plant and

property

leasehold

machinery

Totals

£

COST

At 1 February 2025

and 31 January 2026

73,000

49,010

174,541

296,551

DEPRECIATION

At 1 February 2025

43,920

49,010

164,609

257,539

Charge for year

940

-

2,586

3,526

At 31 January 2026

44,860

49,010

167,195

261,065

NET BOOK VALUE

At 31 January 2026

28,140

-

7,346

35,486

At 31 January 2025

29,080

-

9,932

39,012

Included in cost of land and buildings is freehold land of £ 26,000 (2025 - £ 26,000 ) which is not depreciated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

20,645

21,332

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

69,422

33,943

Trade creditors

3,492

7,278

Taxation and social security

33,549

29,497

Other creditors

74,002

26,508

180,465

97,226

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans

4,667

32,667

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

Within one year

77,500

Between one and five years

64,583

142,083

219,583

Non-cancellable operating lease commitments relate to leases for premises and vehicles.

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank loans

32,667

60,667

Bank borrowings are secured by a legal charge over the freehold property of the company and a debenture over all assets of the company.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

10,375

Ordinary

1

10,375

2,450

3.5% Preference

1

2,450

12,825

The 3.5% preference shares entitle the holders to a fixed preferential cumulative dividend of 3.5% per annum and a preferential repayment of capital in a winding up of the company and rank both for dividend and capital in priority to the holders of ordinary shares. The holders are not entitled to any further participation in the profits or assets of the company, receive notice of, attend or vote at company meetings unless the dividends on the preference shares are twelve months in arrears.

11.

RESERVES

Revaluation

reserve

£

At 1 February 2025

and 31 January 2026

36,509