W B HANDLING LTD

Company Registration Number:
13117121 (England and Wales)

Unaudited statutory accounts for the year ended 31 January 2026

Period of accounts

Start date: 1 February 2025

End date: 31 January 2026

W B HANDLING LTD

Contents of the Financial Statements

for the Period Ended 31 January 2026

Balance sheet
Additional notes
Balance sheet notes

W B HANDLING LTD

Balance sheet

As at 31 January 2026

Notes 2026 2025


£
£
Fixed assets
Intangible assets: 3 143,552 100,892
Tangible assets: 4 2,748,933 2,673,929
Total fixed assets: 2,892,485 2,774,821
Current assets
Stocks: 5 24,545,925 18,944,391
Debtors: 6 29,937,645 16,608,603
Cash at bank and in hand: 2,046,018 2,293,812
Total current assets: 56,529,588 37,846,806
Creditors: amounts falling due within one year: 7 ( 13,738,643 ) ( 10,892,113 )
Net current assets (liabilities): 42,790,945 26,954,693
Total assets less current liabilities: 45,683,430 29,729,514
Creditors: amounts falling due after more than one year: 8 ( 148,374 ) ( 179,882 )
Total net assets (liabilities): 45,535,056 29,549,632
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 45,535,055 29,549,631
Total Shareholders' funds: 45,535,056 29,549,632

The notes form part of these financial statements

W B HANDLING LTD

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 2 September 2026
and signed on behalf of the board by:

Name: Peter King
Status: Director

The notes form part of these financial statements

W B HANDLING LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

W B HANDLING LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 44 44

W B HANDLING LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 February 2025 108,544 108,544
Additions 55,904 55,904
Disposals
Revaluations
Transfers
At 31 January 2026 164,448 164,448
Amortisation
At 1 February 2025 7,652 7,652
Charge for year 13,244 13,244
On disposals
Other adjustments
At 31 January 2026 20,896 20,896
Net book value
At 31 January 2026 143,552 143,552
At 31 January 2025 100,892 100,892

W B HANDLING LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 February 2025 1,542,103 415,951 400,993 337,216 680,738 3,377,001
Additions 369,991 10,577 22,836 49,837 78,373 531,614
Disposals
Revaluations
Transfers
At 31 January 2026 1,912,094 426,528 423,829 387,053 759,111 3,908,615
Depreciation
At 1 February 2025 153,965 130,017 104,688 314,402 703,072
Charge for year 85,305 84,765 96,763 189,777 456,610
On disposals
Other adjustments
At 31 January 2026 239,270 214,782 201,451 504,179 1,159,682
Net book value
At 31 January 2026 1,912,094 187,258 209,047 185,602 254,932 2,748,933
At 31 January 2025 1,542,103 261,986 270,976 232,528 366,336 2,673,929

W B HANDLING LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

5. Stocks

2026 2025
£ £
Stocks 24,545,925 18,944,391
Total 24,545,925 18,944,391

W B HANDLING LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

6. Debtors

2026 2025
£ £
Trade debtors 29,937,645 16,608,603
Total 29,937,645 16,608,603

W B HANDLING LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

7. Creditors: amounts falling due within one year note

2026 2025
£ £
Trade creditors 10,063,980 5,393,841
Taxation and social security 3,674,663 5,498,272
Total 13,738,643 10,892,113

W B HANDLING LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

8. Creditors: amounts falling due after more than one year note

2026 2025
£ £
Bank loans and overdrafts 148,374 179,882
Total 148,374 179,882