Witham (Specialist Vehicles) Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12509647

WITHAM (SPECIALIST VEHICLES) HOLDINGS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

31 October 2025

WITHAM (SPECIALIST VEHICLES) HOLDINGS LIMITED

STATEMENT OF FINANCIAL POSITION

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Investments	4	14,002,224	14,002,224

Creditors: amounts falling due within one year	5	14,002,150	14,002,150
		--------------	--------------
Net current liabilities		14,002,150	14,002,150
		--------------	--------------
Total assets less current liabilities		74	74
		----	----

Capital and reserves

Called up share capital	74	74
	----	----
Shareholders funds	74	74
	----	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 20 July 2026 , and are signed on behalf of the board by:

D P Landy

Director

Company registration number: 12509647

WITHAM (SPECIALIST VEHICLES) HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Honeypot Lane, Colsterworth, Grantham, NG33 5LY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, in sterling which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Investments

	Shares in group undertakings
	£
Cost
At 1 November 2024 and 31 October 2025	14,002,224
	--------------
Impairment
At 1 November 2024 and 31 October 2025	–
	--------------

Carrying amount
At 31 October 2025	14,002,224
	--------------
At 31 October 2024	14,002,224
	--------------

Subsidiaries, associates and other investments

	Class of share	Percentage of shares held
Subsidiary undertakings
Witham (Specialist Vehicles) Limited	Ordinary	100

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings	13,533,777	13,533,777
Director loan accounts	468,373	468,373
	--------------	--------------
	14,002,150	14,002,150
	--------------	--------------

6. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A .