REGISTERED NUMBER: 05106565 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

W H Coatings Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

151,261

127,691

CURRENT ASSETS

Debtors

5

677,195

553,815

Cash at bank and in hand

203,218

127,046

880,413

680,861

CREDITORS

Amounts falling due within one year

6

200,153

197,117

NET CURRENT ASSETS

680,260

483,744

TOTAL ASSETS LESS CURRENT LIABILITIES

831,521

611,435

CREDITORS

Amounts falling due after more than one year

7

(601,000

)

(301,000

)

PROVISIONS FOR LIABILITIES

(18,190

)

(3,692

)

NET ASSETS

212,331

306,743

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

212,231

306,643

SHAREHOLDERS' FUNDS

212,331

306,743

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 19 October 2026 and were signed on its behalf by:

Mr W Hughes - Director

1.	STATUTORY INFORMATION

W H Coatings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05106565

Registered office:

Mordwy

Victoria Parade

Pwllheli

Gwynedd

LL53 5AN

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

72,980

120,345

193,325

Additions

810

82,000

82,810

Disposals

-

(59,407

)

(59,407

)

At 31 March 2026

73,790

142,938

216,728

DEPRECIATION

At 1 April 2025

-

65,634

65,634

Charge for year

-

31,202

31,202

Eliminated on disposal

-

(31,369

)

(31,369

)

At 31 March 2026

-

65,467

65,467

NET BOOK VALUE

At 31 March 2026

73,790

77,471

151,261

At 31 March 2025

72,980

54,711

127,691

5.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Trade debtors

501,100

378,543

Other debtors

323

-

501,423

378,543

Amounts falling due after more than one year:

Amounts owed by group undertakings

175,772

175,272

Aggregate amounts

677,195

553,815

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

140,691

134,949

Taxation and social security

47,070

52,527

Other creditors

12,392

9,641

200,153

197,117

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed to group undertakings

601,000

301,000

8.	ULTIMATE CONTROLLING PARTY

The controlling party is EWEE Holdings Limited.

Registered number: 11168762

Registered office:

Mordwy,

Victoria Parade,

Pwllheli,

Gwynedd,

LL53 5AN