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Registration number: 3222909

Wilsden Autos Limited
trading as Wilsden Autos
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Wilsden Autos Limited
trading as Wilsden Autos

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 11

Wilsden Autos Limited
trading as Wilsden Autos

Company Information

Directors | Mr Robert Lee Mr Christopher Lee Mr Stephen Lee

Registered office | Main Street Wilsden West Yorkshire BD15 0HY

Accountants | Fullertons Limited Chartered Certified AccountantsManchester House 50A Oxford Road Guiseley Leeds LS20 8AB

Wilsden Autos Limited
trading as Wilsden Autos

(Registration number: 3222909)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 272,251 | 277,124
Investments | 6 | 87,993 | 87,920
|  | 360,244 | 365,044
Current assets |  |  |
Stocks | 7 | 334,681 | 415,681
Debtors | 8 | 483,970 | 495,722
Cash at bank and in hand |  | 212,401 | 106,623
|  | 1,031,052 | 1,018,026
Creditors: Amounts falling due within one year | 9 | (335,915) | (332,688)
Net current assets |  | 695,137 | 685,338
Total assets less current liabilities |  | 1,055,381 | 1,050,382
Creditors: Amounts falling due after more than one year | 9 | - | (27,646)
Net assets |  | 1,055,381 | 1,022,736
Capital and reserves |  |  |
Called up share capital | 10 | 101 | 101
Share premium reserve |  | 693,798 | 693,798
Retained earnings |  | 361,482 | 328,837
Shareholders' funds |  | 1,055,381 | 1,022,736

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Wilsden Autos Limited
trading as Wilsden Autos

(Registration number: 3222909)
Balance Sheet as at 30 June 2025

Approved and authorised by the Board on 16 January 2026 and signed on its behalf by:

......................................... Mr Robert Lee Director

Wilsden Autos Limited
trading as Wilsden Autos

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Main Street
Wilsden
West Yorkshire
BD15 0HY

These financial statements were authorised for issue by the Board on 16 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Wilsden Autos Limited
trading as Wilsden Autos

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | 2% straight line basis
Motor vehicles | 25% reducing balance basis
Other plant and equipment | 20% to 33% reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 5% straight line basis

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Wilsden Autos Limited
trading as Wilsden Autos

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Wilsden Autos Limited
trading as Wilsden Autos

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

Wilsden Autos Limited
trading as Wilsden Autos

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 July 2024 | 15,000 | 15,000
At 30 June 2025 | 15,000 | 15,000
Amortisation
At 1 July 2024 | 15,000 | 15,000
At 30 June 2025 | 15,000 | 15,000
Carrying amount
At 30 June 2025 | - | -

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 July 2024 | 362,474 | 6,249 | 17,188 | 86,515 | 472,426
At 30 June 2025 | 362,474 | 6,249 | 17,188 | 86,515 | 472,426
Depreciation
At 1 July 2024 | 90,485 | 5,817 | 17,016 | 81,984 | 195,302
Charge for the year | 3,374 | 324 | 43 | 1,132 | 4,873
At 30 June 2025 | 93,859 | 6,141 | 17,059 | 83,116 | 200,175
Carrying amount
At 30 June 2025 | 268,615 | 108 | 129 | 3,399 | 272,251
At 30 June 2024 | 271,989 | 432 | 172 | 4,531 | 277,124

Included within the net book value of land and buildings above is £268,615 (2024 - £271,989) in respect of freehold land and buildings.

Wilsden Autos Limited
trading as Wilsden Autos

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 87,993 | 87,920

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 87,993
Provision
Carrying amount
At 30 June 2025 | 87,993
At 30 June 2024 | 87,920

7 | Stocks

| 2025 £ | 2024 £
Other inventories | 334,681 | 415,681

8 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 181 | -
Prepayments | 7,115 | 4,779
Other debtors | 476,674 | 490,943
| 483,970 | 495,722

Wilsden Autos Limited
trading as Wilsden Autos

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

9 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 11 | 182,535 | 190,463
Trade creditors |  | 11,285 | 7,084
Taxation and social security |  | 34,962 | 28,873
Accruals and deferred income |  | 3,970 | 2,675
Other creditors |  | 103,163 | 103,593
|  | 335,915 | 332,688

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 11 | - | 27,646

10 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
ordinary of £1 each | 101 | 101 | 101 | 101

11 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 27,646

Current loans and borrowings

Wilsden Autos Limited
trading as Wilsden Autos

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

| 2025 £ | 2024 £
Bank borrowings | - | 5,358
Other borrowings | 182,535 | 185,105
| 182,535 | 190,463

12 | Related party transactions

2025 | At 1 July 2024 £ | Advances to director £ | At 30 June 2025 £
Director's loan account | 185,105 | (2,570) | 182,535

2024 | At 1 July 2023 £ | Advances to director £ | At 30 June 2024 £
Director's loan account | 196,819 | (11,714) | 185,105

Summary of transactions with subsidiaries

An amount of £100,819 ( 2024 : £100,819 ) is owed to the company's subsidiary Wavegrade Limited and this amount is interest free and repayable on demand.

Summary of transactions with other related parties

At the balance sheet date an amount of £61,554 ( 2024 : £77,079 ) was owed to the company by Transfield Properties Limited and an amount of £415,121 ( 2024 : £413,863 ) was owed to the company by Transfield Developments Limited. The directors are shareholders of these companies and the debt is interest free. The above amounts are included in other debtors.