Registration number: NI019936

Wilkinson Plastermould Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Wilkinson Plastermould Limited

(Registration number: NI019936)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	495	993
Current assets
Stocks	5	1,250	1,500
Debtors	6	12,325	14,846
Cash at bank and in hand		67,475	63,612
		81,050	79,958
Creditors: Amounts falling due within one year	7	(24,482)	(13,111)
Net current assets		56,568	66,847
Total assets less current liabilities		57,063	67,840
Creditors: Amounts falling due after more than one year	7	(410)	(6,527)
Provisions for liabilities		(94)	(103)
Net assets		56,559	61,210
Capital and reserves
Called up share capital	8	15,000	15,000
Retained earnings		41,559	46,210
Shareholders' funds		56,559	61,210

Wilkinson Plastermould Limited

(Registration number: NI019936)
Balance Sheet as at 31 December 2025

For the financial year ending 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 September 2026 and signed on its behalf by:
 

......................................... Mr David Manson Director

Wilkinson Plastermould Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is:
Unit 5
53A Loan Road
Cullybackey
Ballymena
BT42 1PS

These financial statements were authorised for issue by the Board on 21 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency of these financial statements is sterling and all amounts have been rounded to the nearest £1

Going concern

The financial statements have been prepared on a going concern basis.The directors have assessed a period of 12 months from the date of approving the financial statements with regard to the appropriateness of the going concern assumption.As at the date of sign off of the financial statements , the directors believe that the company will continue as a going concern, and be able to realise its assets and discharge its liabilities in the normal course of business.

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amount of assets and liabilities, income and expenditure. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Wilkinson Plastermould Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.The company assesses at each reporting date whether tangible fixed assets are impaired.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% straight line
Office equipment	20% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Wilkinson Plastermould Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2025	8,237	14,900	113,793	136,930
At 31 December 2025	8,237	14,900	113,793	136,930
Depreciation
At 1 January 2025	8,237	13,907	113,793	135,937
Charge for the year	-	498	-	498
At 31 December 2025	8,237	14,405	113,793	136,435
Carrying amount
At 31 December 2025	-	495	-	495
At 31 December 2024	-	993	-	993

5

Stocks

	2025 £	2024 £
Other inventories	1,250	1,500

6

Debtors

Current	2025 £	2024 £
Trade debtors	10,960	13,920
Other debtors	1,365	926
	12,325	14,846

Wilkinson Plastermould Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	11	6,389	6,389
Taxation and social security		5,213	2,412
Accruals and deferred income		3,109	2,123
Other creditors		9,771	2,187
		24,482	13,111

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share of £1 each	15,000	15,000	15,000	15,000

9

Dividends

Final dividends paid

		2025 £		2024 £
Final dividend of £0.50 (2024 - £Nil) per each Ordinary share		7,500		-

Interim dividends paid

		2025 £		2024 £
Interim dividend of £1.00 (2024 - £Nil) per each Ordinary share		15,000		-

Wilkinson Plastermould Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

10	Related party transactions

Key management personnel

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	59,500	57,200
Contributions paid to money purchase schemes	1,411	1,341
	60,911	58,541

11	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	410	6,527

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	6,389	6,389