Company No: 05534184 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	136,739		141,515
		136,739		141,515
Current assets
Stocks	4	2,124		2,124
Debtors	5	57,600		24,000
Cash at bank and in hand		16,016		13,069
		75,740		39,193
Creditors: amounts falling due within one year	6	( 136,039)		( 103,394)
Net current liabilities		(60,299)		(64,201)
Total assets less current liabilities		76,440		77,314
Creditors: amounts falling due after more than one year	7	( 22,528)		( 25,776)
Provision for liabilities		( 8,332)		( 7,739)
Net assets		45,580		43,799
Capital and reserves
Called-up share capital		20		20
Profit and loss account		45,560		43,779
Total shareholders' funds		45,580		43,799

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Widdington Shoot Limited (registered number: 05534184) were approved and authorised for issue by the Director on 29 October 2026. They were signed on its behalf by:

Mr J Horton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Widdington Shoot Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Widdington Farm, Upavon, Pewsey, SN9 6EE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery	10 % reducing balance
Fixtures and fittings	10 % reducing balance
Office equipment	10 % reducing balance
Other property, plant and equipment	10 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Tangible assets

	Plant and machinery		Fixtures and fittings		Office equipment		Other property, plant and equipment		Total
	£		£		£		£		£
Cost
At 01 February 2025	161,299		31,636		11,318		71,321		275,574
Additions	23,000		0		0		3,584		26,584
Disposals	( 19,750)		0		0		0		( 19,750)
At 31 January 2026	164,549		31,636		11,318		74,905		282,408
Accumulated depreciation
At 01 February 2025	63,924		21,038		6,607		42,490		134,059
Charge for the financial year	8,055		1,058		471		3,014		12,598
Disposals	( 988)		0		0		0		( 988)
At 31 January 2026	70,991		22,096		7,078		45,504		145,669
Net book value
At 31 January 2026	93,558		9,540		4,240		29,401		136,739
At 31 January 2025	97,375		10,598		4,711		28,831		141,515

4. Stocks

	2026		2025
	£		£
Stocks	2,124		2,124

5. Debtors

	2026		2025
	£		£
Trade debtors	57,600		24,000

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	5,587		5,587
Trade creditors	16,434		8,148
Amounts owed to related parties	32,081		17,081
Other taxation and social security	2,858		6,286
Obligations under finance leases and hire purchase contracts	7,688		5,375
Other creditors	71,391		60,917
	136,039		103,394

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	18,380		23,894
Obligations under finance leases and hire purchase contracts	4,148		1,882
	22,528		25,776

There are no amounts included above in respect of which any security has been given by the small entity.