Mr J A McDermott 0 0 0 31 March 2025 19.00 19.00 26352 0 5 5 1 April 2024 0 51965 62838 5500 5500 2442 786 4268 4308 19699 11600 20056 40644 59675 63593 5476 54199 63593 12500 54999 1527 69026 2000 8710 183 10893 10500 46289 1344 58133 12500 92611 2260 107371 2770 2770 12500 89841 2260 104601 5 5 The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown as accruals in the Statement of financial position. The assets of the scheme are held separately from the Company in independently administered funds. Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.Provisions are measured at the present value of the amounts expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is charged to profit or loss. Inventories are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out (FIFO) basis. Finished goods include labour costs and attributable overheads. Assets that are subject to depreciation or amortisation are assessed at each reporting date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased. Subsequently, property, plant and equipment is measured using the cost model . Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.Where they relate to timing differences in respect of interests in subsidiaries, joint ventures and associates and the group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. The Company's functional and presentational currency is the Pound Sterling. The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006. 24 December 2025 The Company has opted not to file the Statement of income and retained earnings in accordance with the provisions applicable to companies subject to the small companies regime. The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006. For the year ending 31 March 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006. 84428 69676 84228 69476 200 200 6759 8829 23632 31282 21500 38345 46468 31 March 2025 Financial Statements W7 Motor Company Ltd 11873929 Financials UK FRS 102 2025.11.0+67892 Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:the amount of revenue can be measured reliably;it is probable that the Company will receive the consideration due under the transaction;the stage of completion of the contract at the end of the reporting period can be measured reliably; andthe costs incurred or to be incurred in respect of the transaction can be measured reliably. The principal activity of the company during the year was that of car servicing and repairs. 11873929 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11873929 core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 11873929 core:RetainedEarningsAccumulatedLosses 2025-03-31 11873929 core:RetainedEarningsAccumulatedLosses 2024-03-31 11873929 core:LongLeaseholdAssets core:LandBuildings 2025-03-31 11873929 bus:Director2 2024-04-01 2025-03-31 11873929 core:PlantMachinery 2024-04-01 2025-03-31 11873929 core:ShareCapital 2024-03-31 11873929 core:ShareCapital 2025-03-31 11873929 core:LongLeaseholdAssets core:LandBuildings 2024-04-01 2025-03-31 11873929 core:CurrentFinancialInstruments 2025-03-31 11873929 bus:FullAccounts 2024-04-01 2025-03-31 11873929 curr:PoundSterling 2024-04-01 2025-03-31 11873929 core:FurnitureFittingsToolsEquipment 2024-03-31 11873929 core:PlantMachinery 2024-03-31 11873929 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11873929 core:LongLeaseholdAssets core:LandBuildings 2024-03-31 11873929 2024-04-01 11873929 core:OwnedOrFreeholdAssets core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 11873929 core:CurrentFinancialInstruments 2024-03-31 11873929 core:FurnitureFittingsToolsEquipment 2025-03-31 11873929 core:PlantMachinery 2025-03-31 11873929 bus:FRS102 2024-04-01 2025-03-31 11873929 core:OwnedOrFreeholdAssets core:PlantMachinery 2024-04-01 2025-03-31 11873929 2024-03-31 11873929 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11873929 2025-03-31 11873929 2023-04-01 2024-03-31 11873929 2024-04-01 2025-03-31 xbrli:pure xbrli:pure xbrli:pure iso4217:GBP iso4217:GBP

Registered number: 11873929 # W7 Motor Company Ltd ​​​​​ #### #### Unaudited #### ​​Financial Statements #### Information For Filing With The Registrar #### For the year ended 31 March 2025
W7 Motor Company Ltd Registered number: 11873929​ Statement of financial position​ As at 31 March 2025
| Note | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets |  |  |
Property, plant and equipment | 5 | 38,345 | 46,468
|  | 38,345 | 46,468
Current assets |  |  |
Inventories |  | 21,500 | -
Trade receivables: amounts falling due within one year | 6 | 59,675 | 63,593
Cash |  | 23,632 | 31,282
|  | 104,807 | 94,875
Creditors: amounts falling due within one year | 7 | (51,965) | (62,838)
Net current assets |  | 52,842 | 32,037
Total assets less current liabilities |  | 91,187 | 78,505
|  | 91,187 | 78,505
Provisions for liabilities |  |  |
Deferred taxation |  | (6,759) | (8,829)
|  | (6,759) | (8,829)
Net assets |  | 84,428 | 69,676
Equity |  |  |
Called up share capital |  | 200 | 200
Profit and loss account |  | 84,228 | 69,476
Total equity |  | 84,428 | 69,676
For the year​ ending 31 March 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006. 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime.
W7 Motor Company Ltd Registered number: 11873929​ Statement of financial position​ As at 31 March 2025 The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of income and retained earnings in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf: _______________
Mr J A McDermott​​​​​ | ​​
Director | ​​​
Date: 24 December 2025 The notes on pages 4 to 9 form part of these financial statements.
W7 Motor Company Ltd 1. General information W7 Motor Company Ltd is a private company limited by shares and is incorporated in England & Wales. The address of its registered office is Unit 10, Waterside Trading Centre​, Trumpers Way​, Hanwell​, W7 2QD. The principal activity of the company during the year was that of car servicing and repairs. 2. Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated. a. Basis of preparation of financial statements The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of ​Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The Company's functional and presentational currency is the Pound Sterling. b. Revenue Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. ##### Rendering of services Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
| • | the amount of revenue can be measured reliably;
| • | it is probable that the Company​​​ will receive the consideration due under the transaction;
| • | the stage of completion of the contract at the end of the reporting period can be measured reliably; and
| • | the costs incurred or to be incurred in respect of the transaction can be measured reliably.
c. Taxation The tax expense for the year​ comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company ​​operates​ ​and generates​​ income.
W7 Motor Company Ltd 2. Accounting policies (continued) c. Taxation (continued) Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
| • | The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
| • | Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. d. Property, plant and equipment Property, plant and equipment is initially recognised at cost. Cost includes the purchase price and any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Subsequently, property, plant and equipment is measured using the cost model. Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. All property, plant and equipment is considered to have a finite useful life. Depreciation is calculated to allocate the depreciable amount of property, plant and equipment to its residual values over its estimated useful lives on the following bases​:
Leasehold property | 5 | year straight line
Plant and machinery | 20% | straight line
Fixtures and fittings | 20% | straight line
If factors such as a change in how an asset is used, technological advancement, or changes in market prices indicate that the residual value or useful life of an asset has changed since the most recent reporting date, the Company reviews its previous estimates and, if current expectations differ, amends the residual value, amortisation method or useful life, accounting for this as a change in an accounting estimate.
W7 Motor Company Ltd 2. Accounting policies (continued) e. Impairment of fixed assets Assets that are subject to depreciation or amortisation are assessed at each reporting date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased. f. Inventories Inventories are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out (FIFO)​​ basis. Finished goods​ include labour costs and attributable overheads. g. Provisions Provisions are made where an event has taken place that gives the Company​ a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are measured at the present value of the amounts expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is charged to profit or loss. h. Financial instruments ##### Financial assets Financial assets are initially measured at transaction price, including transaction costs, and subsequently held at cost less accumulated impairment, or at amortised cost using the effective interest method in the case of debt instruments meeting the criteria for recognition as basic financial instruments. At each reporting date, financial assets are assessed for objective evidence of impairment with any impairment loss recognised in profit or loss. An impairment loss is calculated as the difference between the carrying amount and the best estimate of the recoverable amount which is an approximation of its sale value at the reporting date or, for basic debt instruments, the present value of estimated cash flows discounted at the asset’s original effective interest rate.
W7 Motor Company Ltd 2. Accounting policies (continued) h. Financial instruments (continued) If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. Financial assets are derecognised when:
| • | the contractual rights to the cash flows from the asset expire or are settled; or
| • | substantially all the risks and rewards of the ownership of the asset are transferred to another party; or
| • | despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
##### Financial liabilities Basic financial liabilities, unless the arrangement constitutes a financing transaction, are initially measured at transaction price, including transaction costs. A financial liability, where the arrangement constitutes a financing transaction, is initially measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument as determined at initial recognition adjusted for transaction costs. Basic financial liabilities are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when the liability is extinguished, either by way of the contractual obligation having been discharged, cancelled or expired. i. Pensions The Company​​​ operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company​​​​ pays fixed contributions into a separate entity. Once the contributions have been paid the Company​​​​ has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown as accruals in the Statement of financial position. The assets of the scheme are held separately from the Company​​​​ in independently administered funds.
W7 Motor Company Ltd 3. Employees The average number of employees, including the Director, during the year was as follows:
| 2025 | 2024
--- | --- | ---
| 5 | 5
4. Profit before taxation Profit before taxation is stated after charging:
| 2025 £ | 2024 £
--- | --- | ---
Depreciation of tangible assets | 10,893 | 13,616
5. Property, plant and equipment
| Leasehold property £ | Plant and machinery £ | Fixtures and fittings £ | Total £
--- | --- | --- | --- | ---
Cost |  |  |  |
At 1 April 2024 | 12,500 | 89,841 | 2,260 | 104,601
Additions | - | 2,770 | - | 2,770
At 31 March 2025 | 12,500 | 92,611 | 2,260 | 107,371
Depreciation and impairment |  |  |  |
At 1 April 2024 | (10,500) | (46,289) | (1,344) | (58,133)
Charge for the year on owned assets | (2,000) | (8,710) | (183) | (10,893)
At 31 March 2025 | (12,500) | (54,999) | (1,527) | (69,026)
Net book value |  |  |  |
At 31 March 2025 | - | 37,612 | 733 | 38,345
At 31 March 2024 | 2,000 | 43,552 | 916 | 46,468
W7 Motor Company Ltd 6. Trade receivables
| 2025 £ | 2024 £
--- | --- | ---
Due within one year |  |
Trade receivables | 54,199 | 63,593
Other trade receivables | 5,476 | -
| 59,675 | 63,593
7. Trade and other payables
| 2025 £ | 2024 £
--- | --- | ---
Trade payables | 20,056 | 40,644
Corporation tax | 19,699 | 11,600
Other taxation and social security | 4,268 | 4,308
Other creditors | 2,442 | 786
Accruals and deferred income | 5,500 | 5,500
| 51,965 | 62,838