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REGISTERED NUMBER: 07896833 (England and Wales)















WMC Training Ltd

Financial Statements

for the Year Ended 31 January 2025






WMC Training Ltd (Registered number: 07896833)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WMC Training Ltd

Company Information
for the Year Ended 31 January 2025







DIRECTOR: P R Rees





REGISTERED OFFICE: Suites 56-57
Sophia House
Cathedral Rd
Cardiff
CF11 9LJ





REGISTERED NUMBER: 07896833 (England and Wales)





AUDITORS: Xeinadin Audit Limited
Chartered Accountants
& Statutory Auditors
Suite 2d
Building 1 Eastern Business Park
St Mellons
Cardiff
South Glamorgan
CF3 3EA

WMC Training Ltd (Registered number: 07896833)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 32,828 6,494

CURRENT ASSETS
Debtors 5 249,601 169,582
Cash at bank 230,177 30,212
479,778 199,794
CREDITORS
Amounts falling due within one year 6 195,505 82,445
NET CURRENT ASSETS 284,273 117,349
TOTAL ASSETS LESS CURRENT LIABILITIES 317,101 123,843

CREDITORS
Amounts falling due after more than one year 7 (20,885 ) -

PROVISIONS FOR LIABILITIES (1,625 ) (1,625 )
NET ASSETS 294,591 122,218

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 294,590 122,217
294,591 122,218

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 director and authorised for issue on 2 June 2025 and were signed by:





P R Rees - Director


WMC Training Ltd (Registered number: 07896833)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

WMC Training Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 - 20% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 23 (2024 - 22 ) .

WMC Training Ltd (Registered number: 07896833)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 February 2024 24,240 - 24,240
Additions 4,075 31,200 35,275
At 31 January 2025 28,315 31,200 59,515
DEPRECIATION
At 1 February 2024 17,746 - 17,746
Charge for year 3,091 5,850 8,941
At 31 January 2025 20,837 5,850 26,687
NET BOOK VALUE
At 31 January 2025 7,478 25,350 32,828
At 31 January 2024 6,494 - 6,494

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors 177,753 141,044
Other debtors 71,848 28,538
249,601 169,582

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Hire purchase contracts (see note 8) 2,668 -
Trade creditors 47,973 6,444
Taxation and social security 119,349 69,541
Other creditors 25,515 6,460
195,505 82,445

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.25 31.1.24
£    £   
Hire purchase contracts (see note 8) 20,885 -

8. LEASING AGREEMENTS

The company has a rolling lease with a commitment of £36,000 per annum (2024: £34,000).

9. SECURED DEBTS

The following secured debts are included within creditors:

31.1.25 31.1.24
£    £   
Hire purchase contracts 23,553 -

WMC Training Ltd (Registered number: 07896833)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Tania Cregg FCCA (Senior Statutory Auditor)
for and on behalf of Xeinadin Audit Limited

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

31.1.25 31.1.24
£    £   
P R Rees
Balance outstanding at start of year 28,538 (534 )
Amounts advanced 219,354 29,072
Amounts repaid (176,044 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 71,848 28,538