Registration number: 00499157

Wingfield Engineering Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Wingfield Engineering Limited

Company Information

Directors

G Wingfield M Wingfield

Company secretary

G Wingfield

Registered office

372 Reading Road Winnersh Wokingham Berkshire RG41 5EJ

Accountants

Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Wingfield Engineering Limited

(Registration number: 00499157)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	10,699	11,887
Current assets
Stocks		3,000	3,000
Debtors	5	3,606	10,845
Cash at bank and in hand		250,106	200,634
		256,712	214,479
Creditors: Amounts falling due within one year	6	(25,864)	(12,550)
Net current assets		230,848	201,929
Total assets less current liabilities		241,547	213,816
Provisions for liabilities		(2,675)	(2,972)
Net assets		238,872	210,844
Capital and reserves
Called up share capital		100	100
Retained earnings		238,772	210,744
Shareholders' funds		238,872	210,844

For the financial year ending 30 September 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.

Approved and authorised by the Board on 7 May 2026 and signed on its behalf by:
 

......................................... G Wingfield Company secretary and director

Wingfield Engineering Limited

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

1	General information

The address of its registered office is:
372 Reading Road
Winnersh
Wokingham
Berkshire
RG41 5EJ

These financial statements were authorised for issue by the Board on 7 May 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 value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Wingfield Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

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
Plant and machinery	10% reducing balance

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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 3 (2024 - 4).

Wingfield Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

4	Tangible assets

	Land and buildings £	Plant and machinery £	Total £
Cost or valuation
At 1 October 2024	72,277	61,654	133,931
At 30 September 2025	72,277	61,654	133,931
Depreciation
At 1 October 2024	72,277	49,766	122,043
Charge for the year	-	1,189	1,189
At 30 September 2025	72,277	50,955	123,232
Carrying amount
At 30 September 2025	-	10,699	10,699
At 30 September 2024	-	11,887	11,887

5

Debtors

Current	2025 £	2024 £
Trade debtors	187	1,959
Other debtors	3,419	8,886
	3,606	10,845

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	8,121	6,726
Taxation and social security	14,890	1,829
Other creditors	2,853	3,995
	25,864	12,550