Company No: 06846057 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	11,947		0
Investments	4	20		20
		11,967		20
Current assets
Debtors	5	55,087		45,030
Cash at bank and in hand		31,982		10,314
		87,069		55,344
Creditors: amounts falling due within one year	6	( 50,001)		( 23,814)
Net current assets		37,068		31,530
Total assets less current liabilities		49,035		31,550
Creditors: amounts falling due after more than one year	7	( 25,072)		( 30,491)
Provision for liabilities		( 2,500)		0
Net assets		21,463		1,059
Capital and reserves
Called-up share capital	8	1,181		1,181
Profit and loss account		20,282		( 122 )
Total shareholder's funds		21,463		1,059

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

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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; 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Wessex Commercial Solutions Limited (registered number: 06846057) were approved and authorised for issue by the Board of Directors on 19 December 2025. They were signed on its behalf by:

Mr G M Potts Director

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

Wessex Commercial Solutions 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 Yeovil Innovation Centre Barracks Close, Copse Road, Yeovil, BA22 8RN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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 £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and is recognised when the significant risks and rewards are considered to have been transferred. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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 Balance Sheet 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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

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 basis over its expected useful life, as follows:

Fixtures and fittings	5 years straight line
Office equipment	4 years straight line
Other property, plant and equipment	3 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.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Fair value measurement
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

2. Employees

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

3. Tangible assets

	Fixtures and fittings		Office equipment		Other property, plant and equipment		Total
	£		£		£		£
Cost
At 01 April 2024	0		657		12,820		13,477
Additions	10,167		0		2,850		13,017
Disposals	0		( 657)		0		( 657)
At 31 March 2025	10,167		0		15,670		25,837
Accumulated depreciation
At 01 April 2024	0		657		12,820		13,477
Charge for the financial year	169		0		901		1,070
Disposals	0		( 657)		0		( 657)
At 31 March 2025	169		0		13,721		13,890
Net book value
At 31 March 2025	9,998		0		1,949		11,947
At 31 March 2024	0		0		0		0

4. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	20		20
At 31 March 2025	20		20
Carrying value at 31 March 2025	20		20
Carrying value at 31 March 2024	20		20

5. Debtors

	2025		2024
	£		£
Trade debtors	27,984		13,190
Amounts owed by Parent undertakings	27,103		27,103
Prepayments	0		4,448
Corporation tax	0		289
	55,087		45,030

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	5,414		5,281
Trade creditors	1,562		1,756
Amounts owed to directors	12,200		2,000
Accruals	2,054		1,800
Corporation tax	7,950		0
Other taxation and social security	17,869		10,967
Other creditors	2,952		2,010
	50,001		23,814

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

	2025		2024
	£		£
Bank loans	25,072		30,491

There are no amounts included above in respect of which any security has been given by the small entity.

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

	2025		2024
	£		£
Bank loans	2,009		7,993

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
819 Ordinary A shares of £ 1.00 each	819		819
181 Ordinary B shares of £ 1.00 each	181		181
181 Ordinary C shares of £ 1.00 each	181		181
	1,181		1,181

Each share class has full rights in the company with respect to voting, dividends and distributions.

9. Ultimate controlling party

Parent Company:

WCS Group Limited

Yeovil Innovation Centre Barracks Close Copse Road Yeovil BA22 8RN