Company registration number 07052036 (England and Wales)
WCT International Limited
Unaudited financial statements
For the year ended 30 November 2025
WCT International Limited
Company information
Director
Mr W C Thorpe
Secretary
Mrs G H Thorpe
Company number
07052036
Registered office
37 Horton Close
Sedgley
Dudley
West Midlands
England
DY3 3TL
Accountants
DJH Halesowen Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT
WCT International Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
WCT International Limited
Statement of financial position
As at 30 November 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,953
2,631
Current assets
Debtors
4
17,903
11,387
Cash at bank and in hand
6,937
12,220
24,840
23,607
Creditors: amounts falling due within one year
5
(8,881)
(9,106)
Net current assets
15,959
14,501
Net assets
17,912
17,132
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
17,812
17,032
Total equity
17,912
17,132

For the financial year ended 30 November 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 year in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 21 January 2026
Mr W C Thorpe
Director
Company registration number 07052036 (England and Wales)
WCT International Limited
Notes to the financial statements
For the year ended 30 November 2025
- 2 -
1
Accounting policies
Company information

WCT International Limited is a private company limited by shares incorporated in England and Wales. The registered office is 37 Horton Close, Sedgley, Dudley, West Midlands, England, DY3 3TL.

1.1
Basis of preparation

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.

1.2
Turnover

T urnover represents invoiced sales of services except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings and equipment
15% on cost
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

WCT International Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Retirement benefits

The company operates a defined contribution pension scheme for all qualifying employees. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures, fittings and equipment
£
Cost
At 1 December 2024 and 30 November 2025
10,132
Depreciation and impairment
At 1 December 2024
7,501
Depreciation charged in the year
678
At 30 November 2025
8,179
Carrying amount
At 30 November 2025
1,953
At 30 November 2024
2,631
WCT International Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
15,934
10,452
Other debtors
1,969
935
17,903
11,387
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
2,993
8,252
Other creditors
5,888
854
8,881
9,106
6
Related party transactions

The amount due to the director at the year end was £5,642 (2024: £609).

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