Company registration number 15972882 (England and Wales)
WRM (SOLIHULL) HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
WRM (SOLIHULL) HOLDINGS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
WRM (SOLIHULL) HOLDINGS LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WRM (SOLIHULL) HOLDINGS LIMITED FOR THE PERIOD ENDED 30 APRIL 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of WRM (Solihull) Holdings Limited for the period ended 30 April 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of WRM (Solihull) Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 11 June 2025. Our work has been undertaken solely to prepare for your approval the financial statements of WRM (Solihull) Holdings Limited and state those matters that we have agreed to state to the b oard of d irectors of WRM (Solihull) Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WRM (Solihull) Holdings Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that WRM (Solihull) Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of WRM (Solihull) Holdings Limited. You consider that WRM (Solihull) Holdings Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of WRM (Solihull) Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Malcolm Piper & Company Limited
Chartered Accountants
Kingsnorth House
Blenheim Way
Birmingham
West Midlands
B44 8LS
United Kingdom
18 September 2025
WRM (SOLIHULL) HOLDINGS LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 2 -
2025
Notes
£
£
Fixed assets
Investments
4
3,298,324
Current assets
-
Creditors: amounts falling due within one year
5
(151,244)
Net current liabilities
(151,244)
Total assets less current liabilities
3,147,080
Creditors: amounts falling due after more than one year
6
(729,000)
Net assets
2,418,080
Capital and reserves
Called up share capital
7
75
Share premium account
1,918,005
Profit and loss reserves
500,000
Total equity
2,418,080

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 September 2025 and are signed on its behalf by:
Mr T R Langford
Mrs Anna Hobbs
Director
Director
Company registration number 15972882 (England and Wales)
WRM (SOLIHULL) HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

WRM (Solihull) Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Drury Lane, Solihull, West Midlands, B91 3BD.

1.1
Reporting period

The company was incorporated on 23 September 2024. The company has shortened its first period of account to bring the year end inline with its subsidiary company. Consequently these financial statements are for a 7 month period.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
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 of 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.

WRM (SOLIHULL) HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
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 amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
2
WRM (SOLIHULL) HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 5 -
4
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
3,298,324
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 23 September 2024
-
Additions
3,298,324
At 30 April 2025
3,298,324
Carrying amount
At 30 April 2025
3,298,324
5
Creditors: amounts falling due within one year
2025
£
Amounts owed to group undertakings
26,282
Other creditors
124,962
151,244

Other creditors include £100,000 due to the directors.

6
Creditors: amounts falling due after more than one year
2025
£
Other creditors
729,000

Other creditors include £698,731 due to the directors.

WRM (SOLIHULL) HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 6 -
7
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary A of £1 each of £1 each
1
1
Ordinary B of £1 each of £1 each
1
1
Ordinary C of £1 each of £1 each
1
1
Ordinary D of £1 each of £1 each
49
49
Ordinary E of £1 each of £1 each
7
7
Ordinary F of £1 each of £1 each
4
4
Ordinary G of £1 each of £1 each
5
5
Ordinary H of £1 each of £1 each
5
5
Ordinary I of £1 each of £1 each
1
1
Ordinary J of £1 each of £1 each
1
1
75
75

All shares have full voting rights in respect of income and each class has rights to receive dividends as a separate class and at different levels as determined by the Directors. On capital distribution the A Ordinary, B Ordinary and C Ordinary shares rank first up to distributions totalling £1,814,400. F Ordinary, G Ordinary, H Ordinary, I Ordinary and J Ordinary shares rank second up to distributions totalling £103,680. Capital distributions above £1,918,080 are distributed equally pro rata to the numbers of shares held between the holders of the D Ordinary, E Ordinary, F Ordinary, G Ordinary, H Ordinary, I Ordinary and J Ordinary shares as if they were one class of share.

8
Related party transactions
Transactions with related parties

During the period the company entered into the following transactions with related parties:

Dividends to directors amounts to £60,525.

The balance due to Wallace Robinson & Morgan Limited at 30 April 2025 is £26,282.

At the year end the company owed £798,731 to a director, which is included in other creditors. This loan is for unpaid consideration for the purchase of the director's shares in Wallace Robinson & Morgan Limited and has interest accruing at Bank of England Base rate plus 1%. The interest will be paid to the director once all of the unpaid consideration has been repaid over a 48 month term.

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