REGISTERED NUMBER: 07960889 (England and Wales)

WILLINGTON GARAGE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MARCH 2024 TO 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J E Williams

REGISTERED OFFICE:

4 Twyford Road

Willington

Derby

Derbyshire

DE65 6DE

REGISTERED NUMBER:

07960889 (England and Wales)

FIXED ASSETS

Tangible assets

4

9,423

37,449

CURRENT ASSETS

Stocks

119,150

227,400

Debtors

5

10,495

3,809

Cash at bank and in hand

309,708

120,429

439,353

351,638

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

202,031

132,038

NET CURRENT ASSETS

237,322

219,600

TOTAL ASSETS LESS CURRENT LIABILITIES

246,745

257,049

PROVISIONS FOR LIABILITIES

8

1,667

6,621

NET ASSETS

245,078

250,428

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

244,078

249,428

SHAREHOLDERS' FUNDS

245,078

250,428

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 November 2025 and were signed by:

J E Williams - Director

1.	STATUTORY INFORMATION

Willington Garage Ltd 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 represents net invoiced sales of goods and services, net of value added tax and trade discounts.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% 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 period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the

employees are entitled are recognised at the undiscounted amount expected to be paid in exchange

for that service.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 March 2024

and 31 August 2025

12,999

103,648

28,283

144,930

DEPRECIATION

At 1 March 2024

10,400

76,969

20,112

107,481

Charge for period

1,950

19,507

6,569

28,026

At 31 August 2025

12,350

96,476

26,681

135,507

NET BOOK VALUE

At 31 August 2025

649

7,172

1,602

9,423

At 29 February 2024

2,599

26,679

8,171

37,449

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,484

2,050

Other debtors

8,011

1,759

10,495

3,809

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

31,384

16,544

Taxation and social security

39,419

37,437

Other creditors

131,228

78,057

202,031

132,038

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

10,000

20,000

Between one and five years

-

20,000

10,000

40,000

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

1,667

6,621

Deferred

tax

£

Balance at 1 March 2024

6,621

Provided during period

(4,954

)

Balance at 31 August 2025

1,667

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.	RELATED PARTY DISCLOSURES

J E Williams

Included in other creditors is the following amount owed to the director, the amount is interest free and

repayable on demand.

2025

2024

£

£

Amount due to related party at the balance sheet date

107,247

51,969

11.	ULTIMATE CONTROLLING PARTY

The controlling party is J E Williams.