Company registration number 01850121 (England and Wales)
W.J.L. Engineering Limited
Unaudited Financial Statements
For the year ended 30 September 2025
W.J.L. Engineering Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
W.J.L. Engineering Limited
Statement of financial position
As at 30 September 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,406,913
1,284,531
Current assets
Debtors
4
883,593
789,724
Cash at bank and in hand
373,000
477,318
1,256,593
1,267,042
Creditors: amounts falling due within one year
5
(512,765)
(454,846)
Net current assets
743,828
812,196
Total assets less current liabilities
2,150,741
2,096,727
Creditors: amounts falling due after more than one year
6
(165,454)
(260,198)
Provisions for liabilities
(360,000)
(320,000)
Net assets
1,625,287
1,516,529
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,625,187
1,516,429
Total equity
1,625,287
1,516,529
W.J.L. Engineering Limited
Statement of financial position (continued)
As at 30 September 2025
30 September 2025
- 2 -

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 January 2026 and are signed on its behalf by:
Mr L Downing
Director
Company registration number 01850121 (England and Wales)
W.J.L. Engineering Limited
Notes to the financial statements
For the year ended 30 September 2025
- 3 -
1
Accounting policies
Company information

W.J.L. Engineering Limited is a private company limited by shares incorporated in England and Wales. The registered office is 30-32 Sapcote Trading Estate, Powke Lane, Cradley Heath, West Midlands, United Kingdom, B64 5QR.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% on reducing balance
Fixtures and fittings
15% on reducing balance
Motor vehicles
25% on reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

W.J.L. Engineering Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 4 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.6
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
29
31
3
Tangible fixed assets
W.J.L. Engineering Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
3
Tangible fixed assets
(Continued)
- 5 -
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 October 2024
2,422,567
14,932
152,070
2,589,569
Additions
365,874
17,994
37,082
420,950
Disposals
(66,500)
-
0
(30,220)
(96,720)
At 30 September 2025
2,721,941
32,926
158,932
2,913,799
Depreciation and impairment
At 1 October 2024
1,222,032
12,498
70,508
1,305,038
Depreciation charged in the year
231,200
3,065
26,474
260,739
Eliminated in respect of disposals
(41,420)
-
0
(17,471)
(58,891)
At 30 September 2025
1,411,812
15,563
79,511
1,506,886
Carrying amount
At 30 September 2025
1,310,129
17,363
79,421
1,406,913
At 30 September 2024
1,200,535
2,434
81,562
1,284,531
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
776,463
712,426
Other debtors
107,130
77,298
883,593
789,724
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,000
10,000
Trade creditors
272,376
177,352
Taxation and social security
140,660
121,756
Other creditors
89,729
145,738
512,765
454,846
W.J.L. Engineering Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 6 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
833
10,833
Other creditors
164,621
249,365
165,454
260,198
7
Related party transactions

At the year end the Company owed the directors £735 (202 4: £735).

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