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Registered Number: 12642603
England and Wales

 

 

 

WPM ENERGY ENGINEERING LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

WPM Energy Engineering Ltd
Contents Page
For the year ended 30 September 2025
Director William Patrick McDonagh
Registered Number 12642603
Registered Office 28 Ron Lawton Crescent
Burley in Wharfedale
Ilkley
West Yorkshire
LS29 7ST
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 1,283    1,456 
1,283    1,456 
Current assets      
Stocks 4 7,215    7,687 
Debtors 5 1,002    9,224 
Cash at bank and in hand 22,729    52,872 
30,946    69,783 
Creditors: amount falling due within one year 6 (2,363)   (12,004)
Net current assets 28,583    57,779 
 
Total assets less current liabilities 29,866    59,235 
Net assets 29,866    59,235 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 29,766    59,135 
Shareholders' funds 29,866    59,235 
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 03 December 2025 and were signed by:


-------------------------------
William Patrick McDonagh
Director
2
General Information
WPM Energy Engineering Ltd is a private company, limited by shares, registered in England and Wales, registration number 12642603, registration address 28 Ron Lawton Crescent, Burley in Wharfedale, Ilkley, West Yorkshire, LS29 7ST.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 October 2024 1,021    1,693    2,714 
Additions -    258    258 
Disposals -    -    - 
At 30 September 2025 1,021    1,951    2,972 
Depreciation
At 01 October 2024 401    857    1,258 
Charge for year 155    276    431 
On disposals -    -    - 
At 30 September 2025 556    1,133    1,689 
Net book values
Closing balance as at 30 September 2025 465    818    1,283 
Opening balance as at 01 October 2024 620    836    1,456 


4.

Stocks

2025
£		   2024
£
Work in Progress 7,215    7,687 
7,215    7,687 

5.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 0    9,224 
Other Debtors 1,002    0 
1,002    9,224 

6.

Creditors: amount falling due within one year

2025
£		   2024
£
Taxation and Social Security 1,613    11,154 
Other Creditors 750    850 
2,363    12,004 

7.

Advances and Credits



W P McDonagh
There were no loan advances or repayments during the period ended 30th September 2024 or 2025.

Current year (2025)
Brought Forward
£		Amount
£		Interest
£		Repaid
£		Written Off
£		Waived
£		Carry Forward
£
W P McDonagh0 0 0 0 0 0 0 
0000000
Previous year (2024)
Brought Forward
£		Amount
£		Interest
£		Repaid
£		Written Off
£		Waived
£		Carry Forward
£
W P McDonagh0 0 0 0 0 0 0 
0000000
3