Company registration number 01905906 (England and Wales)
Wirral Hire Limited
Unaudited Financial Statements
For the year ended 31 October 2025
Wirral Hire Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
Wirral Hire Limited
Statement Of Financial Position
As at 31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,485,526
1,762,131
Current assets
Stocks
146,513
138,654
Debtors
4
432,129
571,614
Cash at bank and in hand
1,640,292
1,323,387
2,218,934
2,033,655
Creditors: amounts falling due within one year
5
(118,598)
(279,872)
Net current assets
2,100,336
1,753,783
Net assets
3,585,862
3,515,914
Capital and reserves
Called up share capital
57,660
57,660
Profit and loss reserves
3,528,202
3,458,254
Total equity
3,585,862
3,515,914

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 June 2026 and are signed on its behalf by:
Mr J Parkes
Director
Company registration number 01905906 (England and Wales)
Wirral Hire Limited
Notes to the financial statements
For the year ended 31 October 2025
- 2 -
1
Accounting policies
Company information

Wirral Hire Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Victoria Drive, Birkenhead, Merseyside, CH42 1QX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% Straight Line
Leasehold land and buildings
1% Straight Line
Leasehold improvements
1% Straight Line
Plant and equipment
25% Straight Line
Motor vehicles
25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

Wirral Hire Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
- 3 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
39
38
Wirral Hire Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 4 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 November 2024
1,045,124
10,235,228
11,280,352
Additions
-
0
610,064
610,064
Disposals
-
0
(217,458)
(217,458)
At 31 October 2025
1,045,124
10,627,834
11,672,958
Depreciation and impairment
At 1 November 2024
507,916
9,010,305
9,518,221
Depreciation charged in the year
18,033
860,214
878,247
Eliminated in respect of disposals
-
0
(209,036)
(209,036)
At 31 October 2025
525,949
9,661,483
10,187,432
Carrying amount
At 31 October 2025
519,175
966,351
1,485,526
At 31 October 2024
537,208
1,224,923
1,762,131
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
417,244
494,736
Other debtors
14,885
76,878
432,129
571,614
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
3,031
163,045
Corporation tax
25,385
4,722
Other taxation and social security
28,783
25,424
Other creditors
61,399
86,681
118,598
279,872
2025-10-31 2024-11-01 false false false 24 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr J Parkes Mrs M Parkes 01905906 2024-11-01 2025-10-31 01905906 2025-10-31 01905906 2024-10-31 01905906 core:LandBuildings 2025-10-31 01905906 core:OtherPropertyPlantEquipment 2025-10-31 01905906 core:LandBuildings 2024-10-31 01905906 core:OtherPropertyPlantEquipment 2024-10-31 01905906 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 01905906 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 01905906 core:ShareCapital 2025-10-31 01905906 core:ShareCapital 2024-10-31 01905906 core:RetainedEarningsAccumulatedLosses 2025-10-31 01905906 core:RetainedEarningsAccumulatedLosses 2024-10-31 01905906 bus:Director1 2024-11-01 2025-10-31 01905906 core:LandBuildings core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 01905906 core:LandBuildings core:LongLeaseholdAssets 2024-11-01 2025-10-31 01905906 core:LeaseholdImprovements 2024-11-01 2025-10-31 01905906 core:PlantMachinery 2024-11-01 2025-10-31 01905906 core:MotorVehicles 2024-11-01 2025-10-31 01905906 2023-11-01 2024-10-31 01905906 core:LandBuildings 2024-10-31 01905906 core:OtherPropertyPlantEquipment 2024-10-31 01905906 2024-10-31 01905906 core:LandBuildings 2024-11-01 2025-10-31 01905906 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 01905906 core:CurrentFinancialInstruments 2025-10-31 01905906 core:CurrentFinancialInstruments 2024-10-31 01905906 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01905906 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 01905906 bus:FRS102 2024-11-01 2025-10-31 01905906 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 01905906 bus:Director2 2024-11-01 2025-10-31 01905906 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP