REGISTERED NUMBER: 00515588 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

WRW ENGINEERING COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J P Porter

Mrs H C Porter

SECRETARY:

J P Porter

REGISTERED OFFICE:

Unit 2

The Ember Centre Hersham Trading Estate

Lyon Road

Hersham

Surrey

KT12 3PU

REGISTERED NUMBER:

00515588 (England and Wales)

FIXED ASSETS

Tangible assets

4

858,556

675,664

Investments

5

100

100

858,656

675,764

CURRENT ASSETS

Stocks

213,813

212,838

Debtors

6

368,499

244,660

Cash at bank and in hand

258,480

342,802

840,792

800,300

CREDITORS

Amounts falling due within one year

7

446,407

452,381

NET CURRENT ASSETS

394,385

347,919

TOTAL ASSETS LESS CURRENT LIABILITIES

1,253,041

1,023,683

CREDITORS

Amounts falling due after more than one year

8

(237,961

)

(95,833

)

PROVISIONS FOR LIABILITIES

(213,705

)

(167,778

)

NET ASSETS

801,375

760,072

CAPITAL AND RESERVES

Called up share capital

3,752

3,752

Capital redemption reserve

1,253

1,253

Other reserves

(750,003

)

(750,003

)

Retained earnings

1,546,373

1,505,070

SHAREHOLDERS' FUNDS

801,375

760,072

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 8 January 2026 and were signed on its behalf by:

J P Porter - Director

1.	STATUTORY INFORMATION

WRW Engineering Company 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

in accordance with the property

Improvements to property

-

20% on cost

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 May 2024

4,094

22,229

1,544,258

Additions

-

-

280,182

At 30 April 2025

4,094

22,229

1,824,440

DEPRECIATION

At 1 May 2024

4,093

22,226

904,248

Charge for year

-

-

92,019

At 30 April 2025

4,093

22,226

996,267

NET BOOK VALUE

At 30 April 2025

1

3

828,173

At 30 April 2024

1

3

640,010

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2024

128,731

19,768

1,719,080

Additions

-

-

280,182

At 30 April 2025

128,731

19,768

1,999,262

DEPRECIATION

At 1 May 2024

100,636

12,213

1,043,416

Charge for year

2,809

2,462

97,290

At 30 April 2025

103,445

14,675

1,140,706

NET BOOK VALUE

At 30 April 2025

25,286

5,093

858,556

At 30 April 2024

28,095

7,555

675,664

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2024

and 30 April 2025

100

NET BOOK VALUE

At 30 April 2025

100

At 30 April 2024

100

The company's investments at the Balance Sheet date in the share capital of companies include the following:

WRW TECH LIMITED

Registered office: Unit 2 The Ember Centre, Hersham Trading Estate, Lyon Road, Hersham, Surrey,KT12 3PU

Nature of business: Engineering

%

Class of shares:

holding

Ordinary

100.00

2025

2024

£

£

Aggregate capital and reserves

100

100

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

56,295

89,354

Amounts owed by group undertakings

-

43,255

Other debtors

262,704

103,051

318,999

235,660

Amounts falling due after more than one year:

Other debtors

49,500

9,000

Aggregate amounts

368,499

244,660

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

50,000

50,000

Hire purchase contracts

49,509

3,400

Trade creditors

154,591

173,020

Taxation and social security

191,167

205,690

Other creditors

1,140

20,271

446,407

452,381

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

45,833

95,833

Hire purchase contracts

192,128

-

237,961

95,833

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

241,637

3,400

The hire purchase liabilities are secured on the assets to which they relate.

10.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had other financial commitments of £550,424 (2024 £317,764)

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

P A Wreford

Balance outstanding at start of year

-

-

Amounts advanced

150,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

150,000

-