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Registered Number: 13808461
England and Wales
WRC MOT & REPAIR CENTRE LTD
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

WRC MOT & REPAIR CENTRE LTD Contents Page For the year ended 31 December 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

WRC MOT & REPAIR CENTRE LTD Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Hillman Accountancy Solutions 31 December 2025 .................................................... Hillman Accountancy Solutions 12 August 2026 1

WRC MOT & REPAIR CENTRE LTD Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 51,727 |  | 62,500
|  | 51,727 |  | 62,500
Current assets |  |  |
Stocks |  | 500 |  | 500
Debtors |  | 847 |  | 0
Cash at bank and in hand |  | 75,383 |  | 69,579
|  | 76,730 |  | 70,079
Creditors: amount falling due within one year |  | (24,135) |  | (38,072)
Net current assets |  | 52,595 |  | 32,007
Total assets less current liabilities |  | 104,322 |  | 94,507
Creditors: amount falling due after more than one year |  | (29,028) |  | (24,599)
Net assets |  | 75,294 |  | 69,908
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 75,292 |  | 69,906
Shareholders' funds |  | 75,294 |  | 69,908
For the year ended 31 December 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 accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 12 August 2026 and were signed on its behalf by:
------------------------------- Christopher Andrew BASFORD Director
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WRC MOT & REPAIR CENTRE LTD Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information WRC MOT & REPAIR CENTRE LTD is a private company, limited by shares, registered in England and Wales, registration number 13808461, registration address Unit 4 Willow Row, Longton, Stoke on Trent, Staffordshire, ST3 2PU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 5 years Straight Line
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 5 years Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2025 | 87,598 |  | 19,550 |  | 1,226 |  | 108,374
Additions | 12,181 |  | - |  | 265 |  | 12,446
Disposals | - |  | - |  | - |  | -
At 31 December 2025 | 99,779 |  | 19,550 |  | 1,491 |  | 120,820
Depreciation
At 01 January 2025 | 37,833 |  | 7,607 |  | 434 |  | 45,874
Charge for year | 19,956 |  | 2,986 |  | 277 |  | 23,219
On disposals | - |  | - |  | - |  | -
At 31 December 2025 | 57,789 |  | 10,593 |  | 711 |  | 69,093
Net book values
Closing balance as at 31 December 2025 | 41,990 |  | 8,957 |  | 780 |  | 51,727
Opening balance as at 01 January 2025 | 49,765 |  | 11,943 |  | 792 |  | 62,500
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