REGISTERED NUMBER: 04409802 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

WORMSTORE LIMITED

TRADING AS

G'GRABS HIRE YORK

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R H Elstone

Mrs J E Elstone

REGISTERED OFFICE:

The Worm Barn

Sykes Lane

Tollerton

York

YO61 1RE

REGISTERED NUMBER:

04409802 (England and Wales)

ACCOUNTANTS:

CGA

Chartered Certified Accountants

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

FIXED ASSETS

Tangible assets

4

75,128

75,895

CURRENT ASSETS

Stocks

1,300

1,300

Debtors

5

39,294

53,443

Cash at bank

82,892

50,074

123,486

104,817

CREDITORS

Amounts falling due within one year

6

83,145

79,407

NET CURRENT ASSETS

40,341

25,410

TOTAL ASSETS LESS CURRENT LIABILITIES

115,469

101,305

PROVISIONS FOR LIABILITIES

9,859

9,622

NET ASSETS

105,610

91,683

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

105,608

91,681

SHAREHOLDERS' FUNDS

105,610

91,683

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4th October 2026 and were signed on its behalf by:

R H Elstone - Director

Mrs J E Elstone - Director

1.	STATUTORY INFORMATION

Wormstore 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.

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 is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered stated net of discounts and of Value Added Tax.

Income is recognised when the services have been delivered to customers such that the risks and rewards of ownership have transferred to them.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

4% on cost

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1st April 2025

71,488

86,606

2,999

161,093

Additions

-

14,500

-

14,500

At 31st March 2026

71,488

101,106

2,999

175,593

DEPRECIATION

At 1st April 2025

29,343

54,245

1,610

85,198

Charge for year

2,859

11,715

693

15,267

At 31st March 2026

32,202

65,960

2,303

100,465

NET BOOK VALUE

At 31st March 2026

39,286

35,146

696

75,128

At 31st March 2025

42,145

32,361

1,389

75,895

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

17,717

30,123

Other debtors

21,577

23,320

39,294

53,443

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

6,590

5,246

Taxation and social security

4,987

240

Other creditors

71,568

73,921

83,145

79,407

7.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £70,268 (2025 - £70,035) to members of key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.