REGISTERED NUMBER: 11283533 (England and Wales)

WHITEHORSE ROAD TYRES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Director:

S G Charlton

Registered office:

10 Welkin Way

Upper Cambourne

Cambridge

Cambridgeshire

CB23 6FS

Registered number:

11283533 (England and Wales)

Accountants:

Roberts & Co

Chartered Accountants

2 Tower House

Hoddesdon

Hertfordshire

EN11 8UR

Fixed assets

Intangible assets

4

26,782

35,710

Tangible assets

5

35,630

7,505

62,412

43,215

Current assets

Stocks

12,869

14,111

Debtors

6

26,531

15,564

Cash at bank and in hand

271

679

39,671

30,354

Creditors

Amounts falling due within one year

7

253,139

204,318

Net current liabilities

(213,468

)

(173,964

)

Total assets less current liabilities

(151,056

)

(130,749

)

Creditors

Amounts falling due after more than one year

8

55,536

30,071

Net liabilities

(206,592

)

(160,820

)

Capital and reserves

Called up share capital

9

100

100

Retained earnings

(206,692

)

(160,920

)

Shareholders' funds

(206,592

)

(160,820

)

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 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 22 December 2025 and were signed by:

S G Charlton - Director

1.	Statutory information

Whitehorse Road Tyres Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 10 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2024

and 31 March 2025

89,275

Amortisation

At 1 April 2024

53,565

Charge for year

8,928

At 31 March 2025

62,493

Net book value

At 31 March 2025

26,782

At 31 March 2024

35,710

5.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 April 2024

33,399

Additions

40,000

At 31 March 2025

73,399

Depreciation

At 1 April 2024

25,894

Charge for year

11,875

At 31 March 2025

37,769

Net book value

At 31 March 2025

35,630

At 31 March 2024

7,505

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

-

(466

)

Other debtors

26,531

16,030

26,531

15,564

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

5,522

5,384

Hire purchase contracts

13,013

712

Trade creditors

93,960

57,676

Taxation and social security

3,365

4,345

Other creditors

137,279

136,201

253,139

204,318

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

24,549

30,071

Hire purchase contracts

30,987

-

55,536

30,071

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,030

7,132

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	Ultimate controlling party

The controlling party is S G Charlton.