REGISTERED NUMBER: 13276130 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Williams Plant Sales Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W P Igoe

Mrs A I Igoe

Mrs L Choudhury

REGISTERED OFFICE:

WPI Trading Estate

Chelford Road

Ollerton

Knutsford

Cheshire

WA16 8TA

REGISTERED NUMBER:

13276130 (England and Wales)

ACCOUNTANTS:

Pareto Tax & Wealth LLP

The Old Schoolhouse

5-7 Byrom Street

Manchester

M3 4PF

FIXED ASSETS

Tangible assets

4

89,459

161,211

CURRENT ASSETS

Stocks

342,304

578,742

Debtors

5

175,669

1,001,655

Cash at bank and in hand

1,422,342

954,590

1,940,315

2,534,987

CREDITORS

Amounts falling due within one year

6

282,891

805,243

NET CURRENT ASSETS

1,657,424

1,729,744

TOTAL ASSETS LESS CURRENT LIABILITIES

1,746,883

1,890,955

CREDITORS

Amounts falling due after more than one year

7

(1,500,000

)

(1,500,000

)

PROVISIONS FOR LIABILITIES

(22,365

)

(40,303

)

NET ASSETS

224,518

350,652

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

224,418

350,552

SHAREHOLDERS' FUNDS

224,518

350,652

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

Mrs A I Igoe - Director

1.	STATUTORY INFORMATION

Williams Plant Sales 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 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 year 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

328,723

Additions

44,861

At 31 March 2025

373,584

DEPRECIATION

At 1 April 2024

167,512

Charge for year

116,613

At 31 March 2025

284,125

NET BOOK VALUE

At 31 March 2025

89,459

At 31 March 2024

161,211

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

126,571

914,217

Other debtors

49,098

87,438

175,669

1,001,655

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

102,266

428,228

Taxation and social security

2,157

49,685

Other creditors

178,468

327,330

282,891

805,243

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

1,500,000

1,500,000

8.	RELATED PARTY DISCLOSURES

At 31 March 2025 the company owed £1,673,573 (2024: £1,815,780) to the directors, of which £1,500,000 (2024: £1,500,000) is due after more than one year.

The amount is interest free.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is W P Igoe.