W F Support Services Limited 31/05/2025 iXBRL

Company registration number: 03737557

W F Support Services Limited

Unaudited filleted financial accounts

For the year ended

31 May 2025

W F Support Services Limited

Contents

Statement of financial position

Notes to the financial accounts

W F Support Services Limited

Statement of financial position

31 May 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	3	25,187		27,149
Property, plant and equipment	4	53,030		80,604
		________		________
			78,217		107,753

Current assets
Stocks		19,196		39,832
Debtors	5	537,379		562,960
Cash at bank and in hand		46,790		79,967
		________		________
		603,365		682,759
Creditors: amounts falling due
within one year	6	( 502,413)		( 558,814)
		________		________
Net current assets			100,952		123,945
			________		________
Total assets less current liabilities			179,169		231,698

Creditors: amounts falling due
after more than one year	7		( 834)		( 10,833)

Provisions for liabilities			( 2,400)		( 10,090)

			________		________
Net assets			175,935		210,775
			________		________

Capital and reserves
Called up share capital			220		220
Profit and loss account			175,715		210,555
			________		________
Shareholders funds			175,935		210,775
			________		________

For the year ending 31 May 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 financial accounts for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial accounts.

These financial accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial accounts were approved by the board of directors and authorised for issue on 22 September 2025 , and are signed on behalf of the board by:

Mrs J Walker

Director

Company registration number: 03737557

W F Support Services Limited

Notes to the financial accounts

Year ended 31 May 2025

1. Accounting policies

General information

The company is a private company limited by shares, registered in England and Wales, registration number 03737557 . The address of the registered office is Site D Reedlands Road, Clay Flatts Industrial Estate, Workington, CA14 3YF.

Basis of preparation

These financial accounts have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 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 with the same financial statements. The financial accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial accounts are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover consists of the sales value, excluding VAT, of all work done in the period under contracts to supply goods and services to third parties. It includes the relevant proportion of contract values where work is partially performed in the period.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	5 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible fixed assets are included at cost less depreciation and impairment.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash- generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and net realisable value.

Deferred taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for fixed asset investments which are measured at fair value, with changes recognised in the fair value reserve.

Pension costs

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in comprehensive income when due.

2. Employee numbers

The average number of persons employed by the company during the year amounted to 96 (2024: 106 ).

3. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 June 2024 and 31 May 2025	52,948	52,948
	________	________
Amortisation
At 1 June 2024	25,798	25,798
Charge for the year	1,963	1,963
	________	________
At 31 May 2025	27,761	27,761
	________	________
Carrying amount
At 31 May 2025	25,187	25,187
	________	________
At 31 May 2024	27,150	27,150
	________	________

4. Property, plant and equipment

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 June 2024	386,974	147,245	534,219
Additions	2,672	6,667	9,339
Disposals	( 285,511)	( 500)	( 286,011)
	________	________	________
At 31 May 2025	104,135	153,412	257,547
	________	________	________
Depreciation
At 1 June 2024	330,377	123,238	453,615
Charge for the year	5,317	7,644	12,961
Disposals	( 261,677)	( 382)	( 262,059)
	________	________	________
At 31 May 2025	74,017	130,500	204,517
	________	________	________
Carrying amount
At 31 May 2025	30,118	22,912	53,030
	________	________	________
At 31 May 2024	56,597	24,007	80,604
	________	________	________

5. Debtors

	2025	2024
	£	£
Trade debtors	523,941	554,669
Other debtors	13,438	8,291
	________	________
	537,379	562,960
	________	________

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,000	10,000
Trade creditors	42,583	53,571
Taxation and social security	94,861	131,497
Other creditors	354,969	363,746
	________	________
	502,413	558,814
	________	________

The bank loan is secured by guarantees given by a director. The discounting advancing is secured on the company's debtors.

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	834	10,833
	________	________

The bank loan is secured by guarantees given by a director.

8. Pension commitments

The company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £4,817 (2024 - £4,846) were due to the fund. They are included in other creditors.

9. Directors advances, credits and guarantees

During the year the company made advances to Mrs J Walker , a director, totalling £6,670 (2024 - £2, 409). Repayments of £2,500 were made by 31 May 2025 and so the balance outstanding at the year end, 31 May 2025, was £6,579 (2024 - £2,409). Where applicable, interest is charged on overdrawn loan accounts at the rate of 2.25% per annum, loans are repayable on demand.