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Registration number: 04750144

K & A Motors (Wesham) Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

K & A Motors (Wesham) Limited

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

K & A Motors (Wesham) Limited

Company Information

Director | Mr A Hodgson

Company secretary | Mrs SM Hodgson

Registered office | Market Street Wesham Kirkham Preston Lancashire PR4 3AY

Accountants | McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

K & A Motors (Wesham) Limited

(Registration number: 04750144)
Statement of Financial Position as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 7,984 | 3,431
Current assets |  |  |
Stocks | 5 | 7,800 | 7,800
Debtors | 6 | 12,297 | 10,550
Cash at bank and in hand |  | 87,093 | 83,053
|  | 107,190 | 101,403
Creditors: Amounts falling due within one year | 7 | (27,334) | (32,021)
Net current assets |  | 79,856 | 69,382
Total assets less current liabilities |  | 87,840 | 72,813
Provisions for liabilities |  | (1,517) | (652)
Net assets |  | 86,323 | 72,161
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 86,223 | 72,061
Shareholders' funds |  | 86,323 | 72,161

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 29 April 2026

K & A Motors (Wesham) Limited

(Registration number: 04750144)
Statement of Financial Position as at 31 August 2025 (continued)

......................................... Mr A Hodgson Director

K & A Motors (Wesham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

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

The address of its registered office is:
Market Street
Wesham
Kirkham
Preston
Lancashire
PR4 3AY

These financial statements were authorised for issue by the director on 29 April 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.

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 | 20% on Cost
Fixtures and Fittings | 20% on Cost
Motor Vehicles | 20% on Cost
Office Equipment | 33% on Cost

K & A Motors (Wesham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

2 | Accounting policies (continued)

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 the director) during the year, was 4 (2024 - 4).

K & A Motors (Wesham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

4 | Tangible assets

| Plant and machinery £ | Motor vehicles £ | Total £
Cost or valuation
At 1 September 2024 | 6,244 | - | 6,244
Additions | 2,350 | 5,000 | 7,350
At 31 August 2025 | 8,594 | 5,000 | 13,594
Depreciation
At 1 September 2024 | 2,813 | - | 2,813
Charge for the year | 1,547 | 1,250 | 2,797
At 31 August 2025 | 4,360 | 1,250 | 5,610
Carrying amount
At 31 August 2025 | 4,234 | 3,750 | 7,984
At 31 August 2024 | 3,431 | - | 3,431

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 7,800 | 7,800

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 9,423 | 7,409
Prepayments | 2,874 | 3,141
| 12,297 | 10,550

7 | Creditors

Creditors: amounts falling due within one year

K & A Motors (Wesham) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

7 | Creditors (continued)

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 9,936 | 15,460
Taxation and social security | 13,791 | 12,538
Accruals and deferred income | 2,800 | 2,550
Other creditors | 807 | 1,473
| 27,334 | 32,021