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core:Vehicles 2023-10-01 2024-09-30 13620400 core:FurnitureFittings 2023-10-01 2024-09-30 13620400 core:OfficeEquipment 2023-10-01 2024-09-30 13620400 core:NetGoodwill 2023-10-01 2024-09-30 13620400 core:IntangibleAssetsOtherThanGoodwill 2023-10-01 2024-09-30 13620400 core:ListedExchangeTraded 2023-10-01 2024-09-30 13620400 core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 13620400 core:MoreThanFiveYears 2023-10-01 2024-09-30 13620400 core:Non-currentFinancialInstruments 2024-09-30 13620400 core:Non-currentFinancialInstruments 2023-09-30 13620400 dpl:CostSales 2023-10-01 2024-09-30 13620400 dpl:DistributionCosts 2023-10-01 2024-09-30 13620400 core:LandBuildings 2023-10-01 2024-09-30 13620400 core:PlantMachinery 2023-10-01 2024-09-30 13620400 core:Vehicles 2023-10-01 2024-09-30 13620400 core:FurnitureFittings 2023-10-01 2024-09-30 13620400 core:OfficeEquipment 2023-10-01 2024-09-30 13620400 dpl:AdministrativeExpenses 2023-10-01 2024-09-30 13620400 core:NetGoodwill 2023-10-01 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2023-09-30 13620400 dpl:GroupUndertakings 2022-10-01 2023-09-30 13620400 dpl:ParticipatingInterests 2022-10-01 2023-09-30 13620400 dpl:GroupUndertakings core:ListedExchangeTraded 2022-10-01 2023-09-30 13620400 core:ListedExchangeTraded 2022-10-01 2023-09-30 13620400 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2022-10-01 2023-09-30 13620400 core:UnlistedNon-exchangeTraded 2022-10-01 2023-09-30 13620400 core:NetGoodwill 2024-09-30 13620400 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 13620400 core:LandBuildings 2024-09-30 13620400 core:PlantMachinery 2024-09-30 13620400 core:Vehicles 2024-09-30 13620400 core:FurnitureFittings 2024-09-30 13620400 core:OfficeEquipment 2024-09-30 13620400 core:AfterOneYear 2024-09-30 13620400 core:WithinOneYear 2024-09-30 13620400 core:ListedExchangeTraded 2024-09-30 13620400 core:UnlistedNon-exchangeTraded 2024-09-30 13620400 core:ShareCapital 2024-09-30 13620400 core:SharePremium 2024-09-30 13620400 core:RevaluationReserve 2024-09-30 13620400 core:OtherReservesSubtotal 2024-09-30 13620400 core:RetainedEarningsAccumulatedLosses 2024-09-30 13620400 core:NetGoodwill 2023-09-30 13620400 core:IntangibleAssetsOtherThanGoodwill 2023-09-30 13620400 core:LandBuildings 2023-09-30 13620400 core:PlantMachinery 2023-09-30 13620400 core:Vehicles 2023-09-30 13620400 core:FurnitureFittings 2023-09-30 13620400 core:OfficeEquipment 2023-09-30 13620400 core:AfterOneYear 2023-09-30 13620400 core:WithinOneYear 2023-09-30 13620400 core:ListedExchangeTraded 2023-09-30 13620400 core:UnlistedNon-exchangeTraded 2023-09-30 13620400 core:ShareCapital 2023-09-30 13620400 core:SharePremium 2023-09-30 13620400 core:RevaluationReserve 2023-09-30 13620400 core:OtherReservesSubtotal 2023-09-30 13620400 core:RetainedEarningsAccumulatedLosses 2023-09-30 13620400 core:NetGoodwill 2022-09-30 13620400 core:IntangibleAssetsOtherThanGoodwill 2022-09-30 13620400 core:LandBuildings 2022-09-30 13620400 core:PlantMachinery 2022-09-30 13620400 core:Vehicles 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WJM MIDDLEWICH LIMITED

Registered Number
13620400
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

WJM MIDDLEWICH LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors | CAMILLERI, Jonathan Joseph
| MCMANUS, Michael
| SEDDON, Wayne

Registered Address | Didsbury House
| 748 Wilmslow Road
| Manchester
| M20 2DW

Registered Number | 13620400 (England and Wales)

WJM MIDDLEWICH LIMITED
Balance Sheet as at
30 September 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks | 3 | 6,595,431 |  |  |  | 5,505,008 |  |
Debtors |  | 12,996 |  |  |  | - |  |
|  | 6,608,427 |  |  |  | 5,505,008 |  |
Creditors amounts falling due within one year | 4 | (41,474) |  |  |  | (20) |  |
Net current assets (liabilities) |  |  |  | 6,566,953 |  |  |  | 5,504,988
Total assets less current liabilities |  |  |  | 6,566,953 |  |  |  | 5,504,988
Creditors amounts falling due after one year | 5 |  |  | (6,570,140) |  |  |  | (5,505,008)
Net assets |  |  |  | (3,187) |  |  |  | (20)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | (20) |  |  |  | (20)
Profit and loss account |  |  |  | (3,167) |  |  |  | -
Shareholders' funds |  |  |  | (3,187) |  |  |  | (20)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 October 2025, and are signed on its behalf by:
CAMILLERI, Jonathan Joseph Director Registered Company No. 13620400

WJM MIDDLEWICH LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 0 |  | 0

3. | Stocks
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 6,595,431 |  | 5,505,008
| Total | 6,595,431 |  | 5,505,008

4. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 39,454 |  | -
| Amounts owed to related parties | 20 |  | 20
| Accrued liabilities and deferred income | 2,000 |  | -
| Total | 41,474 |  | 20

5. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 6,570,140 |  | 5,505,008
| Total | 6,570,140 |  | 5,505,008