REGISTERED NUMBER: 04267732 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

WARRINGTON TRUCK PARTS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Derbyshire

M Goodwin

SECRETARY:

M Goodwin

REGISTERED OFFICE:

Unit 8 Rivington Court

Hardwick Grange

Woolston

Warrington

WA1 4RT

REGISTERED NUMBER:

04267732 (England and Wales)

ACCOUNTANTS:

Walker Begley Limited

Chartered Accountants

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

FIXED ASSETS

Tangible assets

4

54,550

50,171

CURRENT ASSETS

Stocks

55,859

72,991

Debtors

466,857

569,539

Cash at bank

451,333

316,855

974,049

959,385

CREDITORS

Amounts falling due within one year

415,433

444,646

NET CURRENT ASSETS

558,616

514,739

TOTAL ASSETS LESS CURRENT LIABILITIES

613,166

564,910

PROVISIONS FOR LIABILITIES

13,638

12,487

NET ASSETS

599,528

552,423

CAPITAL AND RESERVES

Called up share capital

20

20

Capital redemption reserve

10

10

Retained earnings

599,498

552,393

SHAREHOLDERS' FUNDS

599,528

552,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by:

S Derbyshire - Director

M Rutter - Director

M Goodwin - Director

1.	STATUTORY INFORMATION

Warrington Truck Parts Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

195,488

Additions

18,479

At 31 August 2025

213,967

DEPRECIATION

At 1 September 2024

145,317

Charge for year

14,100

At 31 August 2025

159,417

NET BOOK VALUE

At 31 August 2025

54,550

At 31 August 2024

50,171

5.	SECURED DEBTS

The following secured debts are included within creditors:

31/8/25

31/8/24

£

£

6.	RELATED PARTY DISCLOSURES

All dividends during the year have been paid to the directors and their families.