| REGISTERED NUMBER: |
| A Wrate Machinery Limited |
| Unaudited Financial Statements |
| for the Year Ended 31 December 2025 |
| REGISTERED NUMBER: |
| A Wrate Machinery Limited |
| Unaudited Financial Statements |
| for the Year Ended 31 December 2025 |
| A Wrate Machinery Limited (Registered number: 12279446) |
| Contents of the Financial Statements |
| for the Year Ended 31 December 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| A Wrate Machinery Limited |
| Company Information |
| for the Year Ended 31 December 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| A Wrate Machinery Limited (Registered number: 12279446) |
| Balance Sheet |
| 31 December 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| Fixed assets |
| Intangible assets | 3 |
| Tangible assets | 4 |
| Current assets |
| Debtors | 5 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year | 7 | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital | 9 |
| Capital redemption reserve | 10 |
| Retained earnings | 10 |
| Shareholders' funds |
| The director acknowledges his 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. |
| A Wrate Machinery Limited (Registered number: 12279446) |
| Balance Sheet - continued |
| 31 December 2025 |
| The financial statements were approved by the director and authorised for issue on |
| A Wrate Machinery Limited (Registered number: 12279446) |
| Notes to the Financial Statements |
| for the Year Ended 31 December 2025 |
| 1. | ACCOUNTING POLICIES |
| ACCOUNTING CONVENTION |
| These financial statements have been prepared in accordance with FRS 102 "The Financial Repor.ng Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. |
| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. |
| The financial statements have been prepared under the historical cost convention. The principal accoun.ng policies adopted are set out below. |
| TURNOVER |
| Turnover is recognised at the fair value of the consideration received or receivable for services provided in the leasing of plant and equipment, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. |
| INTANGIBLE FIXED ASSETS- GOODWILL |
| Goodwill arising on the acquisition trade and assets represents the excess of the fair value of the consideration over the fair value of the identifiable assets and liabili.es acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years. |
| TANGIBLE FIXED ASSETS |
| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. |
| Depreciation is recognised so as to write off the cost or valua.on of assets less their residual values |
| over their useful lives on the following bases: |
| Plant and equipment 18% Reducing balance |
| Motor vehicles 18% Reducing balance |
| The gain or loss arising on the disposal of an asset is determined as the difference between the sale |
| proceeds and the carrying value of the asset, and is credited or charged to profit or loss. |
| 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. |
| A Wrate Machinery Limited (Registered number: 12279446) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2025 |
| 1. | ACCOUNTING POLICIES - continued |
| 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. |
| 2. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 3. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 January 2025 |
| and 31 December 2025 |
| AMORTISATION |
| At 1 January 2025 |
| Amortisation for year |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| A Wrate Machinery Limited (Registered number: 12279446) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and | Motor |
| machinery | vehicles | Totals |
| £ | £ | £ |
| COST |
| At 1 January 2025 |
| and 31 December 2025 |
| DEPRECIATION |
| At 1 January 2025 |
| Charge for year |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts (see note 8) |
| Trade creditors |
| Corporation tax |
| VAT | 5,505 | 5,527 |
| Accruals and deferred income |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans (see note 8) |
| 8. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank loans |
| A Wrate Machinery Limited (Registered number: 12279446) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2025 |
| 8. | LOANS - continued |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due between one and two years: |
| Bank loans - 1-2 years |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary shares | 1 | 3 | 4 |
| Reduction in share capital | 1 | - | (1 | ) |
| 3 | 3 |
| 10. | RESERVES |
| Capital |
| Retained | redemption |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 1 January 2025 | 48,717 |
| Deficit for the year | ( |
) | ( |
) |
| At 31 December 2025 | 35,235 |