Williams Prestbury Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07943544

Williams Prestbury Limited

Filleted Unaudited Financial Statements

5 April 2026

Williams Prestbury Limited

Financial Statements

Year ended 5 April 2026

Contents	Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	3

Williams Prestbury Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Williams Prestbury Limited

Year ended 5 April 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 5 April 2026, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

HARPER SHELDON LIMITED Chartered Accountants

Midway House Staverton Technology Park Herrick Way, Staverton Cheltenham, Glos. GL51 6TQ

16 October 2026

Williams Prestbury Limited

Statement of Financial Position

5 April 2026

	2026	2025
Note	£	£

Current assets

Debtors	5	21,011	6,924
Cash at bank and in hand		221,742	244,403
		---------	---------
		242,753	251,327

Creditors: amounts falling due within one year	6	44,138	54,316
		---------	---------
Net current assets		198,615	197,011
		---------	---------
Total assets less current liabilities		198,615	197,011
		---------	---------
Net assets		198,615	197,011
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	198,515	196,911
	---------	---------
Shareholders funds	198,615	197,011
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 5 April 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 .

These financial statements were approved by the board of directors and authorised for issue on 16 October 2026 , and are signed on behalf of the board by:

Mr M G Williams

Director

Company registration number: 07943544

Williams Prestbury Limited

Notes to the Financial Statements

Year ended 5 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 30 Bouncers Lane, Prestbury, Cheltenham, Glos, GL52 5JN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Debtors

	2026	2025
	£	£
Trade debtors	21,011	6,924
	--------	-------

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	15,092	22,543
Other creditors	29,046	31,773
	--------	--------
	44,138	54,316
	--------	--------

7. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr M G Williams	–	–	–	–
	----	----	----	----

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr M G Williams	28,526	128,347	( 126,000)	30,873
	--------	---------	---------	--------