WBS Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03971691

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,982		10,987

			6,982		10,987
CURRENT ASSETS
Debtors	5	46,068		81,579
Cash at bank and in hand		4,024		18,270

		50,092		99,849
Creditors: Amounts Falling Due Within One Year	6	(267,399 )		(147,970 )

NET CURRENT ASSETS (LIABILITIES)			(217,307 )		(48,121 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(210,325 )		(37,134 )

Creditors: Amounts Falling Due After More Than One Year	7		(241,418 )		(239,490 )

NET LIABILITIES			(451,743 )		(276,624 )

CAPITAL AND RESERVES
Called up share capital	8		111		111
Profit and Loss Account			(451,854 )		(276,735 )

SHAREHOLDERS' FUNDS			(451,743)		(276,624)

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WBS Group Limited

Balance Sheet (continued)

As At 30 September 2024

For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Joseph Turnbill

Director

26th September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

WBS Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03971691 . The registered office is 5a Grove Street, Wantage, Oxfordshire, OX12 7AB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	25% straight line
Fixtures & Fittings	25% straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2023: 5)

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WBS Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 October 2023	13,160	9,327	22,487

As at 30 September 2024	13,160	9,327	22,487

Depreciation
As at 1 October 2023	5,140	6,360	11,500
Provided during the period	2,673	1,332	4,005

As at 30 September 2024	7,813	7,692	15,505

Net Book Value
As at 30 September 2024	5,347	1,635	6,982

As at 1 October 2023	8,020	2,967	10,987

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	6,535	41,821
Other debtors	26,598	26,823

	33,133	68,644
Due after more than one year
Other debtors	12,935	12,935

	46,068	81,579

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	181,289	85,239
Bank loans and overdrafts	19,386	18,921
Other creditors	38,814	19,420
Taxation and social security	27,910	24,390

	267,399	147,970

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WBS Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	199,995	199,995
Other loans	39,403	39,403
Other creditors	2,020	92

	241,418	239,490

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	111	111

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