Wessex Cater Hire Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04710124 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Wessex Cater Hire Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

9

DIRECTORS:

J R Cooper

M Wyness

D Cooper

REGISTERED OFFICE:

Unit 10/11 Shorts Farm

Scallows Lane

West Willow

SO51 6DX

REGISTERED NUMBER:

04710124 (England and Wales)

ACCOUNTANTS:

Moss & Co (Direct Accounts) Limited

Rapley House

29 Creek Road

Hayling Island

Hampshire

PO11 9QZ

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

81,067

83,759

81,067

83,759

CURRENT ASSETS

Debtors

6

25,269

42,114

Cash at bank and in hand

35,320

10,993

60,589

53,107

CREDITORS

Amounts falling due within one year

7

66,575

52,528

NET CURRENT (LIABILITIES)/ASSETS

(5,986

)

579

TOTAL ASSETS LESS CURRENT
LIABILITIES

75,081

84,338

CREDITORS

Amounts falling due after more than
one year

8

(25,390

)

(30,390

)

PROVISIONS FOR LIABILITIES

(11,854

)

(11,205

)

NET ASSETS

37,837

42,743

CAPITAL AND RESERVES

Called up share capital

9

102

Retained earnings

10

37,735

42,641

SHAREHOLDERS' FUNDS

37,837

42,743

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

M Wyness - Director

1.	STATUTORY INFORMATION

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of seventeen years.

Additional goodwill was purchased in 2014 and the purchase amount of £10,000 is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Equipment

-

20% on reducing balance

Taxation

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

70,000

AMORTISATION

At 1 July 2025

and 30 June 2026

70,000

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Equipment

Totals

£

COST

At 1 July 2025

22,897

109,340

161,095

293,332

Additions

12,859

3,500

-

16,359

Disposals

-

(26,641

)

(26,641

)

Transfer to ownership

-

26,641

At 30 June 2026

35,756

112,840

161,095

309,691

DEPRECIATION

At 1 July 2025

16,320

75,475

117,778

209,573

Charge for year

2,915

7,473

8,663

19,051

Eliminated on disposal

-

(14,322

)

(14,322

)

Transfer to ownership

-

14,322

At 30 June 2026

19,235

82,948

126,441

228,624

NET BOOK VALUE

At 30 June 2026

16,521

29,892

34,654

81,067

At 30 June 2025

6,577

33,865

43,317

83,759

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Equipment

£

COST

At 1 July 2025

26,641

Disposals

(26,641

)

At 30 June 2026

-

DEPRECIATION

At 1 July 2025

14,322

Eliminated on disposal

(14,322

)

At 30 June 2026

-

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

12,319

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Trade debtors

25,269

42,114

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Trade creditors

8,550

7,427

Taxation and social security

41,123

35,470

Other creditors

16,902

9,631

66,575

52,528

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

30.6.26

30.6.25

£

Bank loans

25,390

30,390

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

25,390

30,390

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

100

Ordinary

£1

100

1

Ordinary B Non Voting

£1

1

Ordinary C Non Voting

£1

1

102

10.

RESERVES

Retained

earnings

£

At 1 July 2025

42,641

Profit for the year

53,027

Dividends

(57,933

)

At 30 June 2026

37,735

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the two directors, Murray Wyness and Dan Cooper who each own 50% of the issued ownership share capital.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2026 set out on pages three to eleven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Moss & Co (Direct Accounts) Limited

Rapley House

29 Creek Road

Hayling Island

Hampshire

PO11 9QZ

14 September 2026