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Company Registration No. 09886172 (England and Wales)
Withiel Commercials Limited Unaudited accounts for the year ended 30 November 2025
Withiel Commercials Limited Unaudited accounts Contents
Page
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Withiel Commercials Limited Company Information for the year ended 30 November 2025
Directors
Mark Garratt Ross Tregunna
Company Number
09886172 (England and Wales)
Registered Office
Withiel Turn Roche St.Austell Cornwall PL26 8LH
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Withiel Commercials Limited Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Called up share capital not paid
(100)
(100)
Fixed assets
Tangible assets
439,500 
381,938 
Current assets
Inventories
150,773 
173,085 
Debtors
138,740 
117,394 
Cash at bank and in hand
294,036 
245,484 
583,549 
535,963 
Creditors: amounts falling due within one year
(9,592)
4,310 
Net current assets
573,957 
540,273 
Net assets
1,013,357 
922,111 
Capital and reserves
Capital contribution reserve
- 
(2,788)
Profit and loss account
1,013,357 
924,899 
Shareholders' funds
1,013,357 
922,111 
For the year ending 30 November 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 19 January 2026 and were signed on its behalf by
Mark Garratt Director Company Registration No. 09886172
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Withiel Commercials Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Withiel Commercials Limited is a private company, limited by shares, registered in England and Wales, registration number 09886172. The registered office is Withiel Turn, Roche, St.Austell, Cornwall, PL26 8LH.
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
10%
Motor vehicles
20%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2024
20,000 
466,471 
317,809 
804,280 
Additions
- 
95,504 
94,000 
189,504 
At 30 November 2025
20,000 
561,975 
411,809 
993,784 
Depreciation
At 1 December 2024
- 
255,229 
167,113 
422,342 
Charge for the year
- 
56,380 
75,562 
131,942 
At 30 November 2025
- 
311,609 
242,675 
554,284 
Net book value
At 30 November 2025
20,000 
250,366 
169,134 
439,500 
At 30 November 2024
20,000 
211,242 
150,696 
381,938 
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Withiel Commercials Limited Notes to the Accounts for the year ended 30 November 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
784 
Trade debtors
138,740 
116,610 
138,740 
117,394 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
12,463 
- 
Trade creditors
17,680 
7,600 
Taxes and social security
6,493 
14,382 
Loans from directors
(30,926)
(28,012)
Accruals
3,882 
1,720 
9,592 
(4,310)
7
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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