A.C. Wilgar Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 03190804

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		108,246		117,960

			108,246		117,960
CURRENT ASSETS
Stocks	6	68,700		67,600
Debtors	7	182,149		289,022
Cash at bank and in hand		251,982		403,037

		502,831		759,659
Creditors: Amounts Falling Due Within One Year	8	(562,118 )		(610,117 )

NET CURRENT ASSETS (LIABILITIES)			(59,287 )		149,542

TOTAL ASSETS LESS CURRENT LIABILITIES			48,959		267,502

Creditors: Amounts Falling Due After More Than One Year	9		(22,030 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(17,397 )		(23,263 )

NET ASSETS			9,532		244,239

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			9,432		244,139

SHAREHOLDERS' FUNDS			9,532		244,239

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A.C. Wilgar Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

W A Wilgar Director	E Liasko Director	W Paganucci Xavier Junior Director
03/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

A.C. Wilgar Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03190804 . The registered office is Unit 1, Metro Centre, Bridge Road, Orpington, Kent, BR5 2BE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of four years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	25% on cost
Plant & Machinery	25% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	25% on cost

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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A.C. Wilgar Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.9. Deferred Tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 39 (2025: 31)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 April 2025	30,000	22,163	52,163

As at 31 March 2026	30,000	22,163	52,163

Amortisation
As at 1 April 2025	30,000	22,163	52,163

As at 31 March 2026	30,000	22,163	52,163

Net Book Value
As at 31 March 2026	-	-	-

As at 1 April 2025	-	-	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2025	72,766	79,470	431,341	183,838	767,415
Additions	-	3,739	87,978	998	92,715
Disposals	-	(67,088 )	(91,121 )	(148,657 )	(306,866 )

As at 31 March 2026	72,766	16,121	428,198	36,179	553,264

...CONTINUED

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A.C. Wilgar Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	70,576	76,019	328,345	174,515	649,455
Provided during the period	2,190	2,232	64,549	5,047	74,018
Disposals	-	(67,038 )	(61,645 )	(149,772 )	(278,455 )

As at 31 March 2026	72,766	11,213	331,249	29,790	445,018

Net Book Value
As at 31 March 2026	-	4,908	96,949	6,389	108,246

As at 1 April 2025	2,190	3,451	102,996	9,323	117,960

6. Stocks

	2026	2025
	£	£
Stock	68,700	67,600

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	61,910	71,494
Prepayments and accrued income	70,108	57,877
Other debtors	29,858	155,421
Directors' loan accounts	20,273	4,230

	182,149	289,022

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	4,814	-
Trade creditors	206,662	205,358
Bank loans and overdrafts	9,637	16,303
Corporation tax	77,259	78,111
Other taxes and social security	29,806	32,391
VAT	125,874	144,339
Other creditors	108,066	124,114
Accruals and deferred income	-	9,501

	562,118	610,117

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	22,030	-

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A.C. Wilgar Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,814	-
Later than one year and not later than five years	22,030	-

	26,844	-

	26,844	-

11. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

12. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	963,413	798,300

13. Related Party Transactions

W. A. C. Wilgar - Director in the company

At the year end, the company was owed £20,273 by Mr W. A. C. Wilgar (2025 - £4,230).

Interest is charged at 2.25% on the above loan. The loan is repayable on demand.

WB Solutions Ltd - A company controlled by Mr W. A. C. Wilgar

At the year end, the company was owed £2,366 (2025 - £92,826) by WB Solutions Ltd.

The above loan is interest free and repayable on demand.

W. A. C. Wilgar Holdings Ltd - Parent company

W. A. C. Wilgar Holdings Ltd is registered in England and Wales and the company registration number is 12524788.

The registered office address of W. A. C. Wilgar Holdings Ltd is Unit 1, Metro Centre, Bridge Road, Orpington, Kent BR5 2BE.

During the year the company paid dividends of £963,413 (2025 - £798,300) to W. A. C. Wilgar Holdings Ltd.

At the year end, the company was owed Nil by W. A. C. Wilgar Holdings Ltd (2025 - £5,459). This loan carries no interest and is repayable on demand.

14. Ultimate Controlling Party

TPP Orpington I Ltd controls the company by virtue of its shareholding.

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