| REGISTERED NUMBER: |
| The Wakefield Welding Centre Limited |
| Financial Statements |
| for the Year Ended 31 March 2026 |
| REGISTERED NUMBER: |
| The Wakefield Welding Centre Limited |
| Financial Statements |
| for the Year Ended 31 March 2026 |
| The Wakefield Welding Centre Limited (Registered number: 02584561) |
| Contents of the Financial Statements |
| for the year ended 31 March 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| The Wakefield Welding Centre Limited |
| Company Information |
| for the year ended 31 March 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Accountants & Business Advisors |
| 33 George Street |
| Wakefield |
| West Yorkshire |
| WF1 1LX |
| BANKERS: |
| 17 Westgate |
| Wakefield |
| West Yorkshire |
| WF1 1JZ |
| The Wakefield Welding Centre Limited (Registered number: 02584561) |
| Balance Sheet |
| 31 March 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| The Wakefield Welding Centre Limited (Registered number: 02584561) |
| Balance Sheet - continued |
| 31 March 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Capital redemption reserve |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| The Wakefield Welding Centre Limited (Registered number: 02584561) |
| Notes to the Financial Statements |
| for the year ended 31 March 2026 |
| 1. | STATUTORY INFORMATION |
| The Wakefield Welding Centre Limited is a |
| The company's functional and presentation currency is the pound sterling (£). All financial information presented has been rounded to the nearest £, unless otherwise stated. |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Fixtures, fittings & equipment | - |
| Motor vehicles | - |
| Computer equipment | - |
| All tangible fixed assets are initially recorded at cost. |
| 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 |
| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments. |
| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. |
| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. |
| 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. |
| The Wakefield Welding Centre Limited (Registered number: 02584561) |
| Notes to the Financial Statements - continued |
| for the year ended 31 March 2026 |
| 2. | 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 the 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 an auto-enrolment pension scheme on behalf of its employees and makes defined contributions into the scheme. The company also makes employer contributions into the directors' personal pension scheme. Contributions payable to these pension schemes are charged to the profit and loss account in the period to which they relate. |
| Operating lease agreements |
| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease. |
| Going concern |
| The directors have considered the financial position of the company and have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being at least 12 months from the date of approval of these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| The Wakefield Welding Centre Limited (Registered number: 02584561) |
| Notes to the Financial Statements - continued |
| for the year ended 31 March 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures, |
| fittings | Motor | Computer |
| & equipment | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 April 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 March 2026 |
| DEPRECIATION |
| At 1 April 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Provision for bad debts | (17,377 | ) | - |
| Prepayments and accrued income |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Tax |
| Social security and other taxes |
| VAT | 24,595 | 29,763 |
| Other creditors |
| Directors' current accounts | 10,246 | 16,945 |
| Accruals and deferred income |
| The Wakefield Welding Centre Limited (Registered number: 02584561) |
| Notes to the Financial Statements - continued |
| for the year ended 31 March 2026 |
| 7. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2026 | 2025 |
| £ | £ |
| Within one year |
| Between one and five years |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary A | £1 | 80 | 80 |
| Allotted and issued: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary | £1 | 120 | 120 |
| 9. | RELATED PARTY DISCLOSURES |