The Generator Warehouse Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09054517 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2026

for

The Generator Warehouse Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A J Brimble

REGISTERED OFFICE:

Unit 2

Hurricane Close

Sherburn In Elmet

Leeds

LS25 6PB

REGISTERED NUMBER:

09054517 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

Oak Tree House, Harwood Road

Northminster Business Park

Upper Poppleton

York

YO26 6QU

FIXED ASSETS

Tangible assets

4

-

CURRENT ASSETS

Stocks

5

125,482

65,616

Debtors

6

5,865

13,679

Cash at bank

381,214

398,913

512,561

478,208

CREDITORS

Amounts falling due within one year

7

(172,402

)

(177,083

)

NET CURRENT ASSETS

340,159

301,125

TOTAL ASSETS LESS CURRENT
LIABILITIES

340,159

301,125

CAPITAL AND RESERVES

Called up share capital

8

7,100

Capital redemption reserve

2,900

Retained earnings

330,159

291,125

SHAREHOLDERS' FUNDS

340,159

301,125

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2026 and were signed by:

A J Brimble - Director

1.	STATUTORY INFORMATION

The Generator Warehouse Company 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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Income recognition

Income is recognised when the conditions contained within a contract for services have been met.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 August 2025

and 31 July 2026

9,958

DEPRECIATION

At 1 August 2025

and 31 July 2026

9,958

NET BOOK VALUE

At 31 July 2026

-

At 31 July 2025

-

5.

STOCKS

2026

2025

£

Stocks

125,482

65,616

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

5,865

3,057

Other debtors

-

7,003

VAT

-

3,619

5,865

13,679

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

57,966

120,789

Taxation and social security

37,335

17,605

Other creditors

27,455

35,267

Accruals and deferred income

49,646

3,422

172,402

177,083

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

7,100

Ordinary

£1

7,100

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling company is Charta Investments Ltd, a private company, limited by shares, registered in England and Wales. The company's registered office is Yew Tree House, Main Street, Mowsley, Leicestershire, LE17 6NT.