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Company Registration No. 09928308 (England and Wales)
Bierton and Woods Ltd Unaudited accounts for the year ended 31 December 2025
Bierton and Woods Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Bierton and Woods Ltd Company Information for the year ended 31 December 2025
Directors
Mr R Bierton Mr M Woods
Company Number
09928308 (England and Wales)
Registered Office
DBH6 Diss Business Hub Diss Business Park Diss Norfolk IP22 4GT
Accountants
Ace Tax and Accountancy Services Ltd DBH6 Diss Business Hub Diss Business Park Diss Norfolk IP22 4GT
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Bierton and Woods Ltd Accountants' report
Accountants' report to the board of directors of Bierton and Woods Ltd (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 December 2025. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Ace Tax and Accountancy Services Ltd DBH6 Diss Business Hub Diss Business Park Diss Norfolk IP22 4GT 2 September 2026
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Bierton and Woods Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
101,554 
106,456 
Current assets
Inventories
67,550 
77,480 
Debtors
5
269,862 
198,608 
Cash at bank and in hand
723,663 
888,898 
1,061,075 
1,164,986 
Creditors: amounts falling due within one year
6
(176,863)
(113,500)
Net current assets
884,212 
1,051,486 
Total assets less current liabilities
985,766 
1,157,942 
Provisions for liabilities
Deferred tax
(23,671)
(21,230)
Net assets
962,095 
1,136,712 
Capital and reserves
Called up share capital
7
200 
200 
Capital redemption reserve
38 
38 
Profit and loss account
961,857 
1,136,474 
Shareholders' funds
962,095 
1,136,712 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by
Mr R Bierton Director Company Registration No. 09928308
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Bierton and Woods Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Bierton and Woods Ltd is a private company, limited by shares, registered in England and Wales, registration number 09928308. The registered office is DBH6 Diss Business Hub, Diss Business Park, Diss, Norfolk, IP22 4GT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. Prior Period Adjustment: Correction of Share Buyback During the preparation of the current year’s financial statements, the company identified an error in the accounting for the buyback of its own ordinary shares in the prior year. Nature of the error: In the year ended 31/12/23, 31 ordinary £1 shares were repurchased for a total consideration of £160,031. The original accounting entries incorrectly credited the Capital Redemption Reserve by £160,000 and did not charge the premium over nominal value (£160,000) to retained earnings. Correction made: The nominal value of the shares (£31) is correctly debited to Share Capital. The premium paid (£160,000) is charged to Retained Earnings (Profit & Loss Reserves). The Capital Redemption Reserve is credited with the nominal value of the shares cancelled (£31), as required by Companies Act 2006. Impact on prior year financial statements: Item As previously reported Adjustment Restated balance Share Capital £XXX (31) £XXX − 31 Profit & Loss Reserves £XXX (160,000 + 31) £XXX − 160,031 Capital Redemption Reserve £XXX +31 £XXX + 31 Total Equity £XXX (160,031) £XXX − 160,031 The adjustment has been applied retrospectively to the opening balances of the earliest period presented, in accordance with FRS 102 Section 10. Disclosure: This adjustment has no impact on the company’s reported profit or loss for the prior year. Comparative figures in the Statement of Changes in Equity and Balance Sheet have been restated to reflect the correction.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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Bierton and Woods Ltd Notes to the Accounts for the year ended 31 December 2025
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Motor vehicles
20% Reducing balance
Fixtures & fittings
25% Reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
333,434 
125,154 
9,603 
468,191 
Additions
- 
19,750 
- 
19,750 
At 31 December 2025
333,434 
144,904 
9,603 
487,941 
Depreciation
At 1 January 2025
306,998 
52,992 
1,745 
361,735 
Charge for the year
6,610 
16,078 
1,964 
24,652 
At 31 December 2025
313,608 
69,070 
3,709 
386,387 
Net book value
At 31 December 2025
19,826 
75,834 
5,894 
101,554 
At 31 December 2024
26,436 
72,162 
7,858 
106,456 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
264,986 
195,821 
Other debtors
4,876 
2,787 
269,862 
198,608 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
61,356 
42,543 
Trade creditors
24,248 
24,706 
Taxes and social security
87,545 
43,160 
Loans from directors
2,314 
1,691 
Accruals
1,400 
1,400 
176,863 
113,500 
- 7 -
Bierton and Woods Ltd Notes to the Accounts for the year ended 31 December 2025
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
8
Pension commitments
Defined Contribution Pension Plan The company operates a defined contribution plan for its employees, under which the company pays fixed contributions into a separate entity. Once the contributions have been made, the company has no further payment obligations. The contributions are recognised as an expense in the Profit and Loss Account when they fall due. Amounts not paid are shown as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
9
Average number of employees
During the year the average number of employees was 9 (2024: 9).
- 8 -