A & R Willis (Catering Trailers) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06966044

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		16,120		21,492

			16,120		21,492
CURRENT ASSETS
Stocks	5	105,425		82,550
Debtors	6	10,415		82,033
Cash at bank and in hand		126,166		15,579

		242,006		180,162
Creditors: Amounts Falling Due Within One Year	7	(232,611 )		(176,322 )

NET CURRENT ASSETS (LIABILITIES)			9,395		3,840

TOTAL ASSETS LESS CURRENT LIABILITIES			25,515		25,332

Creditors: Amounts Falling Due After More Than One Year	8		(8,740 )		(19,004 )

NET ASSETS			16,775		6,328

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			16,773		6,326

SHAREHOLDERS' FUNDS			16,775		6,328

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A & R Willis (Catering Trailers) Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Alan Willis Director	Mrs Thelma Willis Director
06/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A & R Willis (Catering Trailers) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06966044 . The registered office is Unit 9 Wyndmere Park, Ashwell Road Steeple Morden, Royston, Hertfordshire, SG8 0NZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2024: 17)

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A & R Willis (Catering Trailers) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 August 2024	6,609	23,500	30,109

As at 31 July 2025	6,609	23,500	30,109

Depreciation
As at 1 August 2024	2,742	5,875	8,617
Provided during the period	966	4,406	5,372

As at 31 July 2025	3,708	10,281	13,989

Net Book Value
As at 31 July 2025	2,901	13,219	16,120

As at 1 August 2024	3,867	17,625	21,492

5. Stocks

	2025	2024
	£	£
Materials	63,425	64,730
Work in progress	42,000	17,820

	105,425	82,550

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	7,262	79,003
Other debtors	3,153	3,030

	10,415	82,033

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	30,241	98,625
Bank loans and overdrafts	72,374	2,592
Corporation tax	17,830	9,475
Other taxes and social security	4,904	9,139
VAT	49,016	35,285
Pension creditor	139	1,235
Accruals	53,345	19,780
Directors' loan accounts	4,762	191

	232,611	176,322

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A & R Willis (Catering Trailers) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	8,740	19,004

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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