Newbury Container Storage Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04036949 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

Newbury Container Storage Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

8

Directors:

Mr C R Wotton

Mrs M T Wotton

Secretary:

Mrs M T Wotton

Registered office:

Fallapit Barton

Fallapit

East Allington

Totnes

Devon

TQ9 7QE

Registered number:

04036949 (England and Wales)

Accountants:

Websters

129 North Hill

Plymouth

Devon

PL4 8JY

Fixed assets

Tangible assets

4

248,688

159,292

Current assets

Debtors

5

171,093

210,729

Cash at bank

29,202

10,806

200,295

221,535

Creditors

Amounts falling due within one year

6

150,519

141,700

Net current assets

49,776

79,835

Total assets less current liabilities

298,464

239,127

Creditors

Amounts falling due after more than
one year

7

(52,591

)

(2,431

)

Provisions for liabilities

9

(61,930

)

(43,260

)

Net assets

183,943

193,436

Capital and reserves

Called up share capital

10

100

Retained earnings

183,843

193,336

Shareholders' funds

183,943

193,436

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

Mrs M T Wotton - Director

1.	STATUTORY INFORMATION

Newbury Container Storage 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 is measured at the fair value of the consideration receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale and hire of goods and services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of goods have transferred to the buyer. Turnover from the hire of goods is recognised according to the period of hire.

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

-

20% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

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.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

Cost

At 1 January 2025

968

366,978

73,650

4,487

446,083

Additions

-

142,750

-

142,750

Disposals

-

(24,000

)

-

(24,000

)

At 31 December 2025

968

509,728

49,650

4,487

564,833

Depreciation

At 1 January 2025

-

258,625

24,511

3,655

286,791

Charge for year

-

29,411

4,547

526

34,484

Eliminated on disposal

-

(5,130

)

-

(5,130

)

At 31 December 2025

-

288,036

23,928

4,181

316,145

Net book value

At 31 December 2025

968

221,692

25,722

306

248,688

At 31 December 2024

968

108,353

49,139

832

159,292

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

22,653

24,514

Other debtors

148,440

186,215

171,093

210,729

Debtors include £175,542 in respect of loans to connected companies. The loans are repayable on demand but have no fixed date for repayment.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

11,174

5,550

Trade creditors

10,802

18,569

Taxation and social security

16,793

42,727

Other creditors

111,750

74,854

150,519

141,700

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2025

2024

£

Bank loans

52,591

2,431

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

15,204

Between one and five years

6,335

21,539

36,743

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

61,930

43,260

Deferred

tax

£

Balance at 1 January 2025

43,260

Provided during year

18,670

Balance at 31 December 2025

61,930

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

80

Ordinary A

£1.00

80

5

Ordinary B

£1.00

5

15

Ordinary C, D, E

£1.00

15

100

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, the directors, C and Mrs M Wotton were jointly owed £88,904 in respect of the credit balance on their directors loan account.

The company was also owed and was (owed) the following by connected companies:

- Justeel Limited £(1,120) - a company owned and controlled by Mr and Mrs Wotton

- Mountain Exchange Limited £111,838 - a company owned and controlled by Mr and Mrs Wotton

- Kitley Self Storage £25,923 - a company owned and controlled by Mr and Mrs Wotton

No interest is charged on outstanding sums and balances are repayable on demand.

During the period, the company paid £12,600 to Justeel Limited in relation to office and administration charges; and acquired plant at a market value cost of £41,650.

12.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors Mr C and Mrs M Wotton.