Company Registration No. 16006593 (England and Wales)
Western Towing (1977) Limited
Unaudited accounts
for the period from 9 October 2024 to 31 December 2025
Western Towing (1977) Limited
Unaudited accounts
Contents
Western Towing (1977) Limited
Company Information
for the period from 9 October 2024 to 31 December 2025
Directors
Christopher James Hood
Hayley Jane Thomas
Company Number
16006593 (England and Wales)
Registered Office
3 Marsh Green Road North
Marsh Barton Trading Estate
Exeter
EX2 8NY
England
Accountants
Mrs Catherine Flannery, FMAAT, FCCA, BSc (Hons)
South Devon Accounting Ltd
6 Orchard Close
Ogwell
Newton Abbot
TQ12 6AL
Western Towing (1977) Limited
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
155,803
Creditors: amounts falling due within one year
(118,131)
Net current assets
323,765
Total assets less current liabilities
479,423
Creditors: amounts falling due after more than one year
(343,502)
Provisions for liabilities
Called up share capital
1,000
Profit and loss account
124,536
Shareholders' funds
125,536
For the period ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by
Hayley Jane Thomas
Director
Company Registration No. 16006593
Western Towing (1977) Limited
Notes to the Accounts
for the period from 9 October 2024 to 31 December 2025
Western Towing (1977) Limited is a private company, limited by shares, registered in England and Wales, registration number 16006593. The registered office is 3 Marsh Green Road North, Marsh Barton Trading Estate, Exeter, EX2 8NY, England.
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 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.
Stocks and work in progress
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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:
Plant & machinery
20% Reducing Balance Basis
Motor vehicles
20% Reducing Balance Basis
Fixtures & fittings
20% Reducing Balance Basis
Computer equipment
20% Reducing Balance Basis
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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.
Western Towing (1977) Limited
Notes to the Accounts
for the period from 9 October 2024 to 31 December 2025
4
Intangible fixed assets
Goodwill
Other
Total
Additions
90,000
25,000
115,000
At 31 December 2025
90,000
25,000
115,000
Charge for the period
9,000
5,000
14,000
At 31 December 2025
9,000
5,000
14,000
At 31 December 2025
81,000
20,000
101,000
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 9 October 2024
-
-
-
-
-
Additions
12,951
31,371
22,300
1,700
68,322
At 31 December 2025
12,951
31,371
22,300
1,700
68,322
Charge for the period
2,590
6,274
4,460
340
13,664
At 31 December 2025
2,590
6,274
4,460
340
13,664
At 31 December 2025
10,361
25,097
17,840
1,360
54,658
Amounts falling due within one year
Accrued income and prepayments
19,502
7
Creditors: amounts falling due within one year
2025
Taxes and social security
44,934
Western Towing (1977) Limited
Notes to the Accounts
for the period from 9 October 2024 to 31 December 2025
8
Creditors: amounts falling due after more than one year
2025
Amounts owed to group undertakings and other participating interests
198,937
Loans from directors
144,565
9
Average number of employees
During the period the average number of employees was 11.