REGISTERED NUMBER: 05953054 (England and Wales)

Financial Statements

for the Year Ended 30 September 2025

for

Wiltshire Commercials Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Davies

J McGuire

M J Millington

P R Stone

SECRETARY:

C Davies

REGISTERED OFFICE:

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

REGISTERED NUMBER:

05953054 (England and Wales)

ACCOUNTANTS:

Mander Duffill

Chartered Accountants

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

FIXED ASSETS

Tangible assets

4

7,997

10,753

CURRENT ASSETS

Stocks

7,750

8,500

Debtors

5

147,165

130,686

Cash at bank and in hand

164,293

236,875

319,208

376,061

CREDITORS

Amounts falling due within one year

6

129,596

148,611

NET CURRENT ASSETS

189,612

227,450

TOTAL ASSETS LESS CURRENT LIABILITIES

197,609

238,203

PROVISIONS FOR LIABILITIES

1,999

2,688

NET ASSETS

195,610

235,515

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

194,610

234,515

SHAREHOLDERS' FUNDS

195,610

235,515

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 5 June 2026 and were signed on its behalf by:

J McGuire - Director

M J Millington - Director

C Davies - Director

P R Stone - Director

1.	STATUTORY INFORMATION

Wiltshire Commercials 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 represents net invoiced sale of goods and services, excluding value added tax.

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

-

25% on reducing balance, 25% on cost and 20% on reducing balance

Stocks

Stock has been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress, cost includes a relevant proportion of overheads according to the stage of manufacture or completion.

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.

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 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

84,387

Additions

189

At 30 September 2025

84,576

DEPRECIATION

At 1 October 2024

73,634

Charge for year

2,945

At 30 September 2025

76,579

NET BOOK VALUE

At 30 September 2025

7,997

At 30 September 2024

10,753

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

145,179

129,451

Other debtors

1,986

1,235

147,165

130,686

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

66,588

85,189

Other creditors

63,008

63,422

129,596

148,611