REGISTERED NUMBER: 07542921 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

West Midland Caravans And Motorhomes

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Farrell

M G Hill

REGISTERED OFFICE:

S11 The Atkins Building

Lower Bond Street

Hinckley

Leicestershire

LE10 1QU

REGISTERED NUMBER:

07542921 (England and Wales)

ACCOUNTANTS:

Abrahamson Foster Limited

The Atkins Building

Lower Bond Street

Hinckley

Leicestershire

LE10 1QU

FIXED ASSETS

Tangible assets

4

34,800

43,972

CURRENT ASSETS

Stocks

1,570,549

1,523,922

Debtors

5

353,856

299,334

Cash at bank and in hand

172,175

245,344

2,096,580

2,068,600

CREDITORS

Amounts falling due within one year

6

328,618

313,462

NET CURRENT ASSETS

1,767,962

1,755,138

TOTAL ASSETS LESS CURRENT LIABILITIES

1,802,762

1,799,110

CREDITORS

Amounts falling due after more than one year

7

(30,114

)

(29,993

)

PROVISIONS FOR LIABILITIES

(2,576

)

(3,525

)

NET ASSETS

1,770,072

1,765,592

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,770,070

1,765,590

1,770,072

1,765,592

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 6 January 2026 and were signed on its behalf by:

A Farrell - Director

1.	STATUTORY INFORMATION

West Midland Caravans And Motorhomes 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.

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

-

25% 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 22 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

118,131

Additions

34,796

Disposals

(35,450

)

At 30 April 2025

117,477

DEPRECIATION

At 1 May 2024

74,159

Charge for year

20,040

Eliminated on disposal

(11,522

)

At 30 April 2025

82,677

NET BOOK VALUE

At 30 April 2025

34,800

At 30 April 2024

43,972

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

19,000

-

Amounts owed by group undertakings

332,512

196,865

Other debtors

2,344

102,469

353,856

299,334

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

11,070

13,648

Trade creditors

70,776

44,579

Amounts owed to group undertakings

121,294

93,204

Taxation and social security

66,234

106,330

Other creditors

59,244

55,701

328,618

313,462

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

30,114

29,993

8.	ULTIMATE CONTROLLING PARTY

The controlling party is WMC (Holdings) Ltd.

A company owned by the two Directors