Registration number: 10630492

Western Motorhomes Limited

Contents

Company Information	1
Accountants' Report	2
Statement of Financial Position	3
Notes to the Unaudited Financial Statements	4 to 8

Western Motorhomes Limited

Company Information

Director

R G Butcher

Registered office

163 Herne Hill London SE24 9LR

Accountants

Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Western Motorhomes Limited
for the Year Ended 28 February 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Western Motorhomes Limited for the year ended 28 February 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Western Motorhomes Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Western Motorhomes Limited and state those matters that we have agreed to state to the Board of Directors of Western Motorhomes Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Western Motorhomes Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Western Motorhomes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Western Motorhomes Limited. You consider that Western Motorhomes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Western Motorhomes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

18 November 2025

Western Motorhomes Limited

(Registration number: 10630492)
Statement of Financial Position as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	5,319	4,154
Current assets
Stocks	5	284,625	200,950
Debtors	6	7,511	16,656
Cash at bank and in hand		4,915	31,146
		297,051	248,752
Creditors: Amounts falling due within one year	7	(362,002)	(305,599)
Net current liabilities		(64,951)	(56,847)
Total assets less current liabilities		(59,632)	(52,693)
Creditors: Amounts falling due after more than one year	7	(2,500)	(12,500)
Net liabilities		(62,132)	(65,193)
Capital and reserves
Called up share capital		100	100
Retained earnings		(62,232)	(65,293)
Shareholders' deficit		(62,132)	(65,193)

For the financial year ending 28 February 2025 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 18 November 2025
 

R G Butcher Director

Western Motorhomes Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
163 Herne Hill
London
SE24 9LR
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Western Motorhomes Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

2	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% on Reducing balance
Computer equipment	25% on Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Western Motorhomes Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

2	Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 1).

Western Motorhomes Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

4	Tangible assets

	Fixtures and fittings £	Computer equipment £	Total £
Cost or valuation
At 1 March 2024	4,883	1,183	6,066
Additions	129	2,331	2,460
At 28 February 2025	5,012	3,514	8,526
Depreciation
At 1 March 2024	1,354	558	1,912
Charge for the year	896	399	1,295
At 28 February 2025	2,250	957	3,207
Carrying amount
At 28 February 2025	2,762	2,557	5,319
At 29 February 2024	3,529	625	4,154

5

Stocks

	2025 £	2024 £
Other inventories	284,625	200,950

6

Debtors

Current	2025 £	2024 £
Trade debtors	-	16,247
Prepayments	2,511	409
Other debtors	5,000	-
	7,511	16,656

Western Motorhomes Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	10,000	10,000
Trade creditors		60,605	36,535
Taxation and social security		5,544	13,701
Accruals and deferred income		2,400	2,200
Other creditors		283,453	243,163
		362,002	305,599

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	2,500	12,500

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	2,500	12,500

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	10,000	10,000