Willenhall Autos Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11258286

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		310		414

			310		414
CURRENT ASSETS
Stocks	5	750		900
Debtors	6	10,284		23,161
Cash at bank and in hand		169		-

		11,203		24,061
Creditors: Amounts Falling Due Within One Year	7	(60,084 )		(54,959 )

NET CURRENT ASSETS (LIABILITIES)			(48,881 )		(30,898 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(48,571 )		(30,484 )

Creditors: Amounts Falling Due After More Than One Year	8		(1,987 )		(5,361 )

NET LIABILITIES			(50,558 )		(35,845 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(50,560 )		(35,847 )

SHAREHOLDERS' FUNDS			(50,558)		(35,845)

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Willenhall Autos Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 J D Brain

Director

16 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Willenhall Autos Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11258286 . The registered office is Willenhall Autos Ltd, Frederick William Street, Willenhall, WV13 1NE.

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. Going Concern Disclosure

The company is insolvent and is reliant on the support of its directors, assurances have been received that such support will continue to be given and, accordingly, these financial statements have been prepared on the going concern basis.

2.3. 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.

2.4. 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

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	1,308

As at 31 March 2025	1,308

Depreciation
As at 1 April 2024	894
Provided during the period	104

As at 31 March 2025	998

...CONTINUED

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Willenhall Autos Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	310

As at 1 April 2024	414

5. Stocks

	2025	2024
	£	£
Materials	750	900

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	493
Other debtors	10,284	22,668

	10,284	23,161

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	15,331	18,434
Bank loans and overdrafts	3,521	6,212
Other loans	17,514	13,843
Other creditors	17,742	11,326
Taxation and social security	5,976	5,144

	60,084	54,959

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

	2025	2024
	£	£
Bank loans	1,987	5,361

9. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	2	2

Amount of Allotted, Called Up Share Capital	2	2

10. Directors Advances, Credits and Guarantees

At 31 March 2024 there were amounts owing from the directors, these loans were repaid as follows:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Jason Brain	3,873	-	3,873	-	-
Mr Lee Handley	2,095	-	2,095	-	-

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