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Registered number: 06162614
Windrush Trade Parts Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ascendis Audit Limited
Unit 3, Building 2, The Colony
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Windrush Trade Parts Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Windrush Trade Parts Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 06162614

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,824 |  | 17,614
|  |  | 8,824 |  | 17,614
CURRENT ASSETS
Debtors | 5 | 193,474 |  | 186,614 |
Cash at bank and in hand |  | 240,205 |  | 158,437 |
|  | 433,679 |  | 345,051 |
Creditors: Amounts Falling Due Within One Year | 6 | (141,673 ) |  | (125,636 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 292,006 |  | 219,415
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 300,830 |  | 237,029
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,206 ) |  | (4,403 )
NET ASSETS |  |  | 298,624 |  | 232,626
CAPITAL AND RESERVES
Called up share capital | 7 |  | 99 |  | 99
Income Statement |  |  | 298,525 |  | 232,527
SHAREHOLDERS' FUNDS |  |  | 298,624 |  | 232,626

Page 1
Page 2
Windrush Trade Parts Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

L Chappell Director
22nd April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Windrush Trade Parts Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Windrush Trade Parts Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06162614 . The registered office is 57 Farnham Road, Slough, SL1 3TN.
The principal place of business is Slough Trading Estate, 162 Bestobell Road, Slough, SL1 4SZ.
The principal activity of the company is that of a VW authorised parts distributor.
The presentational currency is Pound Sterling (£) and amounts are rounded to the nearest £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The company's business model and relationship with its supplier is such that income exceeds its costs and therefore the company will be able to meet its debts as they fall due for the period of 12 months after approval of these financial statements. They directors have therefore prepared the financial statements on a going concern basis.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 10% - 33% on cost
Computer Equipment | 33% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount are recognised in the Statement of Comprehensive Income.
2.4. Financial Instruments
The company only has basic financial instruments, which are recognised at amortised cost.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in the Statement of Comprehensive Income, except when they related to items that are recognised in Other Comprehensive Income or directly in Equity, in which case, the current and deferred tax is also recognised in Other Comprehensive Income or directly in Equity respectively.
Page 3
Page 4
Windrush Trade Parts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the Statement of Comprehensive Income as they become payable in accordance with the rules of the scheme.
2.7. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 25)
25 25
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 126,809 | 19,477 | 146,286
As at 31 December 2025 | 126,809 | 19,477 | 146,286
Depreciation
As at 1 January 2025 | 109,195 | 19,477 | 128,672
Provided during the period | 8,790 | - | 8,790
As at 31 December 2025 | 117,985 | 19,477 | 137,462
Net Book Value
As at 31 December 2025 | 8,824 | - | 8,824
As at 1 January 2025 | 17,614 | - | 17,614

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 142,633 |  | 127,976
Other debtors | 50,841 |  | 58,638
| 193,474 |  | 186,614

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,718 |  | 14,008
Other creditors | 30,676 |  | 29,594
Taxation and social security | 103,279 |  | 82,034
| 141,673 |  | 125,636

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 99 |  | 99

Page 4
Page 5
Windrush Trade Parts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £15,319 (2024: £15,155). Contributions amounting to £nil (2024: £198) were outstanding at the year end.
9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | - |  | 240,000

The dividend in 2024 was paid to the directors.
10. Related Party Transactions
Windrush Garage Limited is related due to common control.
During the year the company was recharged expenses of £28,390 (2024: £40,387), by Windrush Garage Limited.
During the year the company made sales of £14,347 (2024: £16,119) to Windrush Garage Limited.
At the year end the company owed £1,391 (2024: £3,370) to Windrush Garage Limited.
Page 5