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Company Registration No. 08586124 (England and Wales)
First Choice Trailers Limited Unaudited accounts for the year ended 31 December 2024
First Choice Trailers Limited Unaudited accounts Contents
Page
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First Choice Trailers Limited Company Information for the year ended 31 December 2024
Director
Christopher Frederick Price
Company Number
08586124 (England and Wales)
Registered Office
HALL LANE FARM 16 BICKERSTAFF LANE ABRAM WIGAN LANCASHIRE WN2 5TA
Accountants
Emerald Path Ltd 32 Frances Avenue Gatley Cheadle Cheshire SK8 4BJ
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First Choice Trailers Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
45,841 
32,394 
Current assets
Debtors
103,935 
39,010 
Cash at bank and in hand
994,782 
1,019,055 
1,098,717 
1,058,065 
Creditors: amounts falling due within one year
(490,988)
(543,875)
Net current assets
607,729 
514,190 
Total assets less current liabilities
653,570 
546,584 
Creditors: amounts falling due after more than one year
(527,960)
(400,546)
Net assets
125,610 
146,038 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
125,510 
145,938 
Shareholders' funds
125,610 
146,038 
For the year ending 31 December 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 December 2025 and were signed on its behalf by
Christopher Frederick Price Director Company Registration No. 08586124
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First Choice Trailers Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
First Choice Trailers Limited is a private company, limited by shares, registered in England and Wales, registration number 08586124. The registered office is HALL LANE FARM 16 BICKERSTAFF LANE, ABRAM, WIGAN, LANCASHIRE, WN2 5TA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25 % Reducing Balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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First Choice Trailers Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
200,845 
9,000 
1,000 
210,845 
Additions
- 
29,166 
- 
29,166 
At 31 December 2024
200,845 
38,166 
1,000 
240,011 
Depreciation
At 1 January 2024
177,114 
900 
437 
178,451 
Charge for the year
13,158 
2,358 
203 
15,719 
At 31 December 2024
190,272 
3,258 
640 
194,170 
Net book value
At 31 December 2024
10,573 
34,908 
360 
45,841 
At 31 December 2023
23,731 
8,100 
563 
32,394 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
93,355 
33,355 
Accrued income and prepayments
5,300 
375 
Other debtors
5,280 
5,280 
103,935 
39,010 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
12,996 
14,564 
Taxes and social security
81,000 
95,818 
Other creditors
261,069 
261,069 
Loans from directors
131,004 
170,023 
Accruals
4,919 
2,401 
490,988 
543,875 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
527,960 
400,546 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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