REGISTERED NUMBER: 06510415 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EQUIPMENT SPARE PARTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D G Byrne

D A Byrne

S R Dinning

REGISTERED OFFICE:

Delta House

Fairway

Bridgtown Cannock

Staffordshire

WS11 0DJ

REGISTERED NUMBER:

06510415 (England and Wales)

AUDITORS:

Whitehead & Howarth

Statutory Auditors

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

BANKERS:

HSBC

Oxford Square

1 Newhouse Road

Blackpool

Lancashire

FY4 4YH

FIXED ASSETS

Tangible assets

4

46,456

52,173

CURRENT ASSETS

Stocks

5

339,541

365,532

Debtors

6

430,161

300,034

Cash at bank

397,129

852,568

1,166,831

1,518,134

CREDITORS

Amounts falling due within one year

7

301,644

308,115

NET CURRENT ASSETS

865,187

1,210,019

TOTAL ASSETS LESS CURRENT LIABILITIES

911,643

1,262,192

PROVISIONS FOR LIABILITIES

8

11,465

12,862

NET ASSETS

900,178

1,249,330

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

900,078

1,249,230

SHAREHOLDERS' FUNDS

900,178

1,249,330

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

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 20 May 2026 and were signed on its behalf by:

D G Byrne - Director

1.	STATUTORY INFORMATION

Equipment Spare 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.

Judgements and estimation uncertainty

The preparation of the financial statements requires the use of certain judgements, estimates and assumptions that affect the reported amounts of assets, liabilities, income and expenses. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Changes in accounting estimates may be necessary if there are changes in the circumstances on which the estimate was based or as a result of new information or more experience. Significant accounting policies, estimate and assumptions, and judgements are provided below.

Significant estimates and assumptions:

Accruals - The company recognises expenditure where costs have been incurred but no invoice has yet been received. Provision for costs or overheads are based upon known order prices or tariffs for accepted liabilities.

Turnover

The turnover shown in the profit and loss account represents the value of all goods sold and services provided during the year, less returns received, at selling price exclusive of Value Added Tax. Sales are recognised at the point at which the company has fulfilled its contractual obligations and the risks and rewards attaching to the product and service have been transfered to the customer.

Tangible fixed assets and depreciation

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

Fixtures and fittings

-

10% on cost

Computer equipment

-

25% on cost

Tangible fixed assets are initially recorded at historic cost and stated in the balance sheet at their net book value, being the amount of capital expenditure less accumulated depreciation.

Stocks

Stock is stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost comprises of average invoice cost exclusive of Value Added Tax, together with freight and carriage costs incurred.

Net realisable value comprises of actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing, selling and distribution.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

55,840

5,815

61,655

DEPRECIATION

At 1 January 2025

3,783

5,699

9,482

Charge for year

5,601

116

5,717

At 31 December 2025

9,384

5,815

15,199

NET BOOK VALUE

At 31 December 2025

46,456

-

46,456

At 31 December 2024

52,057

116

52,173

5.

STOCKS

31.12.25

31.12.24

£

£

Finished goods

339,541

365,532

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

15,074

31,804

Amounts owed by group undertakings

408,160

260,787

Other debtors

367

896

Prepayments and accrued income

6,560

6,547

430,161

300,034

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

200,430

164,778

Tax

51,757

37,281

VAT

17,813

4,302

Other creditors

716

-

Accruals and deferred income

30,928

101,754

301,644

308,115

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

11,465

12,862

Deferred

tax

£

Balance at 1 January 2025

12,862

Accelerated capital allowances

(1,397

)

Balance at 31 December 2025

11,465

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 January 2025

1,249,230

Profit for the year

150,848

Dividends

(500,000

)

At 31 December 2025

900,078

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Gareth Maddock (Senior Statutory Auditor)

for and on behalf of Whitehead & Howarth

12.	ULTIMATE CONTROLLING PARTY

In the opinion of the directors the company is controlled by Mr D G Byrne and Mr D A Byrne who jointly control the majority of the issued shares of Fridge Spares (Wholesale) Holdings Limited.

13.	ULTIMATE PARENT COMPANY

The Ultimate Parent Company at 31st December 2025 was Fridge Spares (Wholesale) Holdings Limited, a company registered in the Republic of Ireland, company number 609636.

Fridge Spares (Wholesale) Holdings Limited holds 100% of the share capital of Fridge Spares Wholesale Ltd which in turn owns 100% of the share capital of Equipment Spare Parts Limited.

Consolidated financial statements will be prepared by Fridge Spares Wholesale Ltd for the period ending 31st December 2025, and it's registered office is Delta House, Fairway, Bridgtown, Cannock, Staffordshire, WS11 0DJ.