IRIS Accounts Production v25.4.0.155 02348500 Board of Directors 1.7.24 30.6.25 30.6.25 false true false false true false Ordinary class A 1.00000 Ordinary class B 1.00000 Ordinary class C 1.00000 Ordinary class D 1.00000 Ordinary class E 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02348500 2024-06-30 02348500 2025-06-30 02348500 2024-07-01 2025-06-30 02348500 2023-06-30 02348500 2023-07-01 2024-06-30 02348500 2024-06-30 02348500 ns15:EnglandWales 2024-07-01 2025-06-30 02348500 ns14:PoundSterling 2024-07-01 2025-06-30 02348500 ns10:Director1 2024-07-01 2025-06-30 02348500 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 02348500 ns10:SmallEntities 2024-07-01 2025-06-30 02348500 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 02348500 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 02348500 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 02348500 ns10:FullAccounts 2024-07-01 2025-06-30 02348500 ns10:OrdinaryShareClass1 2024-07-01 2025-06-30 02348500 ns10:OrdinaryShareClass2 2024-07-01 2025-06-30 02348500 ns10:OrdinaryShareClass3 2024-07-01 2025-06-30 02348500 ns10:OrdinaryShareClass4 2024-07-01 2025-06-30 02348500 ns10:OrdinaryShareClass5 2024-07-01 2025-06-30 02348500 ns10:Director2 2024-07-01 2025-06-30 02348500 ns10:CompanySecretary1 2024-07-01 2025-06-30 02348500 ns10:RegisteredOffice 2024-07-01 2025-06-30 02348500 ns5:CurrentFinancialInstruments 2025-06-30 02348500 ns5:CurrentFinancialInstruments 2024-06-30 02348500 ns5:ShareCapital 2025-06-30 02348500 ns5:ShareCapital 2024-06-30 02348500 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 02348500 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 02348500 ns5:ComputerEquipment 2024-06-30 02348500 ns5:ComputerEquipment 2024-07-01 2025-06-30 02348500 ns5:ComputerEquipment 2025-06-30 02348500 ns5:ComputerEquipment 2024-06-30 02348500 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 02348500 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 02348500 ns10:OrdinaryShareClass1 2025-06-30 02348500 ns10:OrdinaryShareClass2 2025-06-30 02348500 ns10:OrdinaryShareClass3 2025-06-30 02348500 ns10:OrdinaryShareClass4 2025-06-30 02348500 ns10:OrdinaryShareClass5 2025-06-30

REGISTERED NUMBER: 02348500 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

W. G. H. LTD.

W. G. H. LTD. (REGISTERED NUMBER: 02348500)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

W. G. H. LTD.

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Mr A W Howarth

| Mr A F Brown

| SECRETARY: | Mr A F Brown

| REGISTERED OFFICE: | The Stray

| Went Edge Road

| Kirk Smeaton

| Pontefract

| West Yorkshire

| WF8 3JS

| REGISTERED NUMBER: | 02348500 (England and Wales)

| ACCOUNTANTS: | Xeinadin Barnsley Limited

| 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

| BANKERS: | Yorkshire Bank Plc

| 19 St Sepulchre Gate

| Doncaster

| South Yorkshire

| DN1 1SJ

W. G. H. LTD. (REGISTERED NUMBER: 02348500)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,000 |  | - |  |

CURRENT ASSETS

Debtors | 5 | 26,339 |  | 22,161 |  |

Cash at bank | 9,508 |  | 29,263 |  |

35,847 |  | 51,424 |  |

CREDITORS

Amounts falling due within one year | 6 | 10,001 |  | 21,613 |  |

NET CURRENT ASSETS | 25,846 |  | 29,811 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 26,846 |  | 29,811 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 24,500 |  | 24,500 |  |

Retained earnings | 2,346 |  | 5,311 |  |

SHAREHOLDERS' FUNDS | 26,846 |  | 29,811 |  |

W. G. H. LTD. (REGISTERED NUMBER: 02348500)

BALANCE SHEET - continued

30 JUNE 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 for issue by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by:

Mr A F Brown - Director

W. G. H. LTD. (REGISTERED NUMBER: 02348500)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| W. G. H. Ltd. 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

| Significant judgements and estimates

| No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

| There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

| Turnover from the sale of transportation engineering parts is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Computer equipment |  | - 33% at cost |  |

W. G. H. LTD. (REGISTERED NUMBER: 02348500)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| 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

| The company operates a defined contribution pension scheme for directors of the company. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

| The company also contributes towards employees' personal pension schemes. The annual contributions payable are charged to the profit and loss account.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

W. G. H. LTD. (REGISTERED NUMBER: 02348500)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 July 2024 | 1,474 |  |

| Additions | 1,000 |  |

| At 30 June 2025 | 2,474 |  |

| DEPRECIATION

| At 1 July 2024

| and 30 June 2025 | 1,474 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,000 |  |

| At 30 June 2024 | - |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 3,235 |  | 1,840 |  |

| Other debtors | 22,784 |  | 20,321 |  |

| VAT | 320 |  | - |  |

26,339 |  | 22,161 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 5,532 |  | 903 |  |

| VAT | - |  | 11,633 |  |

| Directors' current accounts | 2,969 |  | 7,677 |  |

| Accruals and deferred income | 1,500 |  | 1,400 |  |

10,001 |  | 21,613 |  |

W. G. H. LTD. (REGISTERED NUMBER: 02348500)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 9,795 | Ordinary class A | £1 | 9,795 |  | 9,795 |  |

| 7,345 | Ordinary class B | £1 | 7,345 |  | 7,345 |  |

| 7,345 | Ordinary class C | £1 | 7,345 |  | 7,345 |  |

| 5 | Ordinary class D | £1 | 5 |  | 5 |  |

| 5 | Ordinary class E | £1 | 5 |  | 5 |  |

| 5 | Ordinary class F | £1 | 5 |  | 5 |  |

24,500 |  | 24,500 |  |