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Registered number: 03004060
Working Solutions (Mercia) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Working Solutions (Mercia) Limited
Contents
Contents

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

Page 1
Working Solutions (Mercia) Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 03004060

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 704 |  | 1,176
|  |  | 704 |  | 1,176
CURRENT ASSETS
Debtors | 5 | 7,476 |  | 24,270 |
Cash at bank and in hand |  | 44,042 |  | 73,898 |
|  | 51,518 |  | 98,168 |
Creditors: Amounts Falling Due Within One Year | 6 | (12,809 ) |  | (31,547 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 38,709 |  | 66,621
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 39,413 |  | 67,797
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (134 ) |  | (223 )
NET ASSETS |  |  | 39,279 |  | 67,574
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,500 |  | 1,500
Profit and Loss Account |  |  | 37,779 |  | 66,074
SHAREHOLDERS' FUNDS |  |  | 39,279 |  | 67,574

Page 1
Page 2
Working Solutions (Mercia) Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit 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 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

Mrs J M Hughes Director
16 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Working Solutions (Mercia) Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Working Solutions (Mercia) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03004060 . The registered office is Herons Way, Munslow, Craven Arms, Shropshire, SY7 9ET.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared 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.
The financial statements have been prepared under the historical cost convention and on a going concern basis.
The financial statements are presented in Sterling (£) rounded to the nearest £1.
2.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:

Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

2.4. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit and loss.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.
Basic financial liabilities including trade and other creditors are initially recognised at transaction price and subsequently carried at amortised cost.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
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Working Solutions (Mercia) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 3)
5 3
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 2,036 | 18,565 | 20,601
As at 30 June 2025 | 2,036 | 18,565 | 20,601
Depreciation
As at 1 July 2024 | 2,036 | 17,389 | 19,425
Provided during the period | - | 472 | 472
As at 30 June 2025 | 2,036 | 17,861 | 19,897
Net Book Value
As at 30 June 2025 | - | 704 | 704
As at 1 July 2024 | - | 1,176 | 1,176

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,180 |  | 23,346
Other debtors | 3,296 |  | 924
| 7,476 |  | 24,270

Page 4
Page 5
Working Solutions (Mercia) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 56 |  | 1,616
Other creditors | 10,135 |  | 11,361
Taxation and social security | 2,618 |  | 18,570
| 12,809 |  | 31,547

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,500 |  | 1,500

8. Controlling Party
The company's controlling party is Mrs J M Hughes .
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