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Company No: 06067567 (England and Wales)

# W & S HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 January 2025
Pages for filing with the registrar

W & S HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 January 2025

Contents

W & S HOLDINGS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 January 2025
W & S HOLDINGS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 January 2025

DIRECTOR | D G Snushall

SECRETARY | G E Snushall

REGISTERED OFFICE | Churchlea
| Church Road
| Harby
| Newark
| NG23 7ED
| United Kingdom

COMPANY NUMBER | 06067567 (England and Wales)

ACCOUNTANT | Duncan & Toplis Limited
| 14 London Road
| Newark
| NG24 1TW

W & S HOLDINGS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 January 2025
W & S HOLDINGS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 January 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 120,296 |  | 175,625
Investments | 4 | 2,000 |  | 2,000
|  | 122,296 |  | 177,625
Current assets |  |  |  |
Stocks |  | 135,000 |  | 135,000
Debtors | 5 | 212,990 |  | 172,907
Cash at bank and in hand |  | 49,211 |  | 78,622
|  | 397,201 |  | 386,529
Creditors: amounts falling due within one year | 6 | ( 207,439) |  | ( 185,168)
Net current assets |  | 189,762 |  | 201,361
Total assets less current liabilities |  | 312,058 |  | 378,986
Creditors: amounts falling due after more than one year | 7 | ( 296,263) |  | ( 349,775)
Provision for liabilities |  | ( 13,532) |  | ( 27,177)
Net assets |  | 2,263 |  | 2,034
Capital and reserves |  |  |  |
Called-up share capital | 8 | 1,000 |  | 1,000
Profit and loss account |  | 1,263 |  | 1,034
Total shareholders' funds |  | 2,263 |  | 2,034

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of W & S Holdings Limited (registered number: 06067567) were approved and authorised for issue by the Director on 03 December 2025. They were signed on its behalf by:

D G Snushall Director |

W & S HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
W & S HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

W & S Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Churchlea, Church Road, Harby, Newark, NG23 7ED, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Revenue represents net invoiced sale of goods, excluding value added tax.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### 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.

##### Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | not depreciated
Plant and machinery etc. | 25 % reducing balance
| 7 - 20 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Income Statement over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Stocks

Inventories are valued at the lower of cost and fair value less costs to complete and sell, after making due allowance for obsolete and slow moving items.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 6 |  | 6

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 February 2024 | 35,000 |  | 252,445 |  | 287,445
Additions | 0 |  | 3,060 |  | 3,060
Disposals | 0 |  | ( 52,082) |  | ( 52,082)
At 31 January 2025 | 35,000 |  | 203,423 |  | 238,423
Accumulated depreciation |  |  |  |  |
At 01 February 2024 | 0 |  | 111,820 |  | 111,820
Charge for the financial year | 0 |  | 14,119 |  | 14,119
Disposals | 0 |  | ( 7,812) |  | ( 7,812)
At 31 January 2025 | 0 |  | 118,127 |  | 118,127
Net book value |  |  |  |  |
At 31 January 2025 | 35,000 |  | 85,296 |  | 120,296
At 31 January 2024 | 35,000 |  | 140,625 |  | 175,625

#### 4. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 February 2024 | 2,000
At 31 January 2025 | 2,000
Carrying value at 31 January 2025 | 2,000
Carrying value at 31 January 2024 | 2,000

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 4,800 |  | 0
Amounts owed by Group undertakings (note 9) | 165,891 |  | 153,429
Amounts owed by director (note 9) | 35,121 |  | 7,763
Other debtors | 7,178 |  | 11,715
| 212,990 |  | 172,907

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 10,146 |  | 10,003
Trade creditors | 70,586 |  | 121,864
Amounts owed to Group undertakings (note 9) | 1,044 |  | 1,044
Other loans | 5,515 |  | 5,515
Accruals | 15,875 |  | 16,850
Corporation tax | 32,474 |  | 12,000
Other taxation and social security | 65,570 |  | 4,649
Obligations under finance leases and hire purchase contracts | 6,229 |  | 13,243
| 207,439 |  | 185,168

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

| 2025 |  | 2024
| £ |  | £
Bank loans | 3,185 |  | 13,331
Obligations under finance leases and hire purchase contracts (secured) | 43,078 |  | 86,444
Other creditors | 250,000 |  | 250,000
| 296,263 |  | 349,775

Amounts repayable after more than 5 years are included in creditors falling due over one year:

| 2025 |  | 2024
| £ |  | £
Other creditors (repayable by instalments) | 250,000 |  | 250,000

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,000 Ordinary shares of £ 1.00 each | 1,000 |  | 1,000

#### 9. Related party transactions

Transactions with the entity’s director (or members of its governing body)

Amounts owed by director

| 2025 |  | 2024
| £ |  | £
D Snushall | 35,121 |  | 7,763