REGISTERED NUMBER: 00821510 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Wyndon Motors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P A French

R R Moring-Beale

REGISTERED OFFICE:

Unit C Shilton Industrial Estate

Kiln Way

Shilton

Coventry

Warwickshire

CV7 9JY

REGISTERED NUMBER:

00821510 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Intangible assets

4

880

2,206

Tangible assets

5

263,747

304,533

264,627

306,739

CURRENT ASSETS

Stocks

57,914

83,049

Debtors

6

272,369

264,373

Cash at bank and in hand

199,888

258,870

530,171

606,292

CREDITORS

Amounts falling due within one year

7

509,537

728,536

NET CURRENT ASSETS/(LIABILITIES)

20,634

(122,244

)

TOTAL ASSETS LESS CURRENT LIABILITIES

285,261

184,495

CREDITORS

Amounts falling due after more than one year

8

(15,568

)

(47,517

)

PROVISIONS FOR LIABILITIES

(54,092

)

(71,208

)

NET ASSETS

215,601

65,770

CAPITAL AND RESERVES

Called up share capital

2,500

2,500

Retained earnings

213,101

63,270

215,601

65,770

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2026 and were signed on its behalf by:

R R Moring-Beale - Director

P A French - Director

1.	STATUTORY INFORMATION

Wyndon Motors 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are not amortised as the market value of these assets is considered to e in excess of the original cost.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

33% on cost

Computer equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

2,206

Disposals

(1,326

)

At 31 December 2025

880

NET BOOK VALUE

At 31 December 2025

880

At 31 December 2024

2,206

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

79,942

406,045

17,659

Additions

-

8,541

2,650

Disposals

-

-

-

At 31 December 2025

79,942

414,586

20,309

DEPRECIATION

At 1 January 2025

29,849

185,937

7,959

Charge for year

7,994

22,158

1,147

Eliminated on disposal

-

-

-

At 31 December 2025

37,843

208,095

9,106

NET BOOK VALUE

At 31 December 2025

42,099

206,491

11,203

At 31 December 2024

50,093

220,108

9,700

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

41,000

14,970

559,616

Additions

-

1

11,192

Disposals

(41,000

)

-

(41,000

)

At 31 December 2025

-

14,971

529,808

DEPRECIATION

At 1 January 2025

21,638

9,700

255,083

Charge for year

10,250

1,317

42,866

Eliminated on disposal

(31,888

)

-

(31,888

)

At 31 December 2025

-

11,017

266,061

NET BOOK VALUE

At 31 December 2025

-

3,954

263,747

At 31 December 2024

19,362

5,270

304,533

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

194,466

216,374

Other debtors

77,903

47,999

272,369

264,373

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

20,886

36,311

Hire purchase contracts (see note 9)

1,000

17,768

Trade creditors

223,412

198,134

Taxation and social security

142,747

211,909

Other creditors

121,492

264,414

509,537

728,536

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

15,568

36,535

Hire purchase contracts (see note 9)

-

10,982

15,568

47,517

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

1,000

17,768

Between one and five years

-

10,982

1,000

28,750

Non-cancellable

operating leases

31.12.25

31.12.24

£

£

Within one year

134,000

89,000

Between one and five years

513,667

536,000

In more than five years

-

111,667

647,667

736,667

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

36,454

72,846

Hire purchase contracts

1,000

28,750

37,454

101,596

The bank loans are secured by fixed and floating charges over all the assets of the company, registered at Companies House.

The hire purchase liabilities are secured against the assets to which they relate.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

R R Moring-Beale

Balance outstanding at start of year

(215,969

)

(266,938

)

Amounts advanced

109,181

50,969

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(106,788

)

(215,969

)

The above amount owed to the director by the company is interest free, and has no set terms of repayment.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is R R Moring-Beale.