Company Registration No. 4854184 (England and Wales)
Wrexham Truck & Trailer Ltd
Unaudited accounts
for the year ended 31 August 2025
Wrexham Truck & Trailer Ltd
Unaudited accounts
Contents
Wrexham Truck & Trailer Ltd
Company Information
for the year ended 31 August 2025
Company Number
4854184 (England and Wales)
Registered Office
Unit 17, Miners Road
Llay Industrial Estate
Llay
Wrexham
LL12 0PJ
Accountants
Bayliss Baines Limited
29 Chester Street
Wrexham
LL13 8BG
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Wrexham Truck & Trailer Ltd
for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Wrexham Truck & Trailer Ltd for the year ended
31 August 2025 as set out on pages
5 -
8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Bayliss Baines Limited
Chartered Certified Accountants
29 Chester Street
Wrexham
LL13 8BG
30 May 2026
Wrexham Truck & Trailer Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
152,694
160,270
Cash at bank and in hand
65,892
140,095
Creditors: amounts falling due within one year
(201,412)
(199,240)
Net current assets
274,313
328,110
Total assets less current liabilities
427,007
488,380
Creditors: amounts falling due after more than one year
(86,829)
(107,323)
Provisions for liabilities
Deferred tax
(5,966)
(7,077)
Net assets
334,212
373,980
Called up share capital
100
100
Profit and loss account
334,112
373,880
Shareholders' funds
334,212
373,980
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 May 2026 and were signed on its behalf by
S D Pearson
Director
Company Registration No. 4854184
Wrexham Truck & Trailer Ltd
Notes to the Accounts
for the year ended 31 August 2025
Wrexham Truck & Trailer Ltd is a private company, limited by shares, registered in England and Wales, registration number 4854184. The registered office is Unit 17, Miners Road, Llay Industrial Estate, Llay, Wrexham, LL12 0PJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Buildings are depreciated at 2% on cost
Motor vehicles
25% reducing balance basis
Fixtures & fittings
15% reducing balance basis
Computer equipment
15% reducing balance basis
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Wrexham Truck & Trailer Ltd
Notes to the Accounts
for the year ended 31 August 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
158,336
56,259
48,149
30,226
292,970
Additions
-
-
-
1,445
1,445
At 31 August 2025
158,336
56,259
48,149
31,671
294,415
At 1 September 2024
29,337
41,780
37,870
23,713
132,700
Charge for the year
2,667
3,621
1,539
1,194
9,021
At 31 August 2025
32,004
45,401
39,409
24,907
141,721
At 31 August 2025
126,332
10,858
8,740
6,764
152,694
At 31 August 2024
128,999
14,479
10,279
6,513
160,270
Amounts falling due within one year
Trade debtors
121,782
101,336
Other debtors
273,051
270,919
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
22,356
21,840
Trade creditors
122,638
93,748
Taxes and social security
47,348
73,171
Other creditors
9,070
10,481
Wrexham Truck & Trailer Ltd
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Aggregate of amounts that fall due for payment after five years
30,088
56,391
There is a fixed charge held by Barclays Bank plc over the land and buildings at Miners Park, Miners Road, Llay Industrial Estate, Wrexham.
8
Deferred taxation
2025
2024
Accelerated capital allowances
5,966
7,077
Provision at start of year
7,077
6,282
(Credited)/charged to the profit and loss account
(1,111)
795
Provision at end of year
5,966
7,077
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Director's Loan
270,356
272,222
270,356
272,222
270,356
272,222
270,356
272,222
During the year the company advanced £272,222 to the director. Interest is charged on the amount outstanding at the official rate.
10
Average number of employees
During the year the average number of employees was 6 (2024: 5).