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Registered Number: 07292605
England and Wales
WTS SYSTEMS LTD
Unaudited Financial Statements
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

WTS Systems Ltd Contents Page For the year ended 30 June 2025
Company information | 1
Director's report | 2
Statement of financial position | 3
Notes to the financial statements | 4

WTS Systems Ltd Company Information For the year ended 30 June 2025
Director | Christopher Musselle
Registered Number | 07292605
Registered Office | Suite 1, Second Floor, Gateway House New Chester Road Bromborough Wirral CH62 3NX
Accountants | Woods Squared Limited The Old School 188 Liscard Road Wallasey Wirral CH44 5TN
Secretary | Christopher Musselle
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WTS Systems Ltd Director's Report For the year ended 30 June 2025
Director's report and financial statements The director presents their annual report and the financial statements for the year ended 30 June 2025. Director The director who served the company throughout the year was as follows:
Christopher Musselle
Statement of director's responsibilities The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. On behalf of the board.
---------------------------------- Christopher Musselle Director
Date approved: 16 February 2026 2

WTS Systems Ltd Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,167 |  | 1,742
|  | 1,167 |  | 1,742
Current assets |  |  |
Stocks | 4 | 3,000 |  | 3,000
Debtors: amounts falling due within one year | 5 | 43,843 |  | 68,396
Cash at bank and in hand |  | 61,169 |  | 17,974
|  | 108,012 |  | 89,370
Creditors: amount falling due within one year | 6 | (72,851) |  | (67,702)
Net current assets |  | 35,161 |  | 21,668
Total assets less current liabilities |  | 36,328 |  | 23,410
Provisions for liabilities | 7 | (242) |  | (331)
Net assets |  | 36,086 |  | 23,079
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 36,085 |  | 23,078
Shareholders' funds |  | 36,086 |  | 23,079
For the year ended 30 June 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 accounts for the year in question 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 accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 16 February 2026 and were signed by:
------------------------------- Christopher Musselle Director
3

WTS Systems Ltd Notes to the Financial Statements For the year ended 30 June 2025
General Information WTS Systems Ltd is a private company, limited by shares, registered in England and Wales, registration number 07292605, registration address Suite 1, Second Floor, Gateway House, New Chester Road, Bromborough, Wirral, CH62 3NX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 July 2024 | 2,140 |  | 6,719 |  | 8,859
Additions | 209 |  | - |  | 209
Disposals | - |  | - |  | -
At 30 June 2025 | 2,349 |  | 6,719 |  | 9,068
Depreciation
At 01 July 2024 | 1,515 |  | 5,602 |  | 7,117
Charge for year | 209 |  | 575 |  | 784
On disposals | - |  | - |  | -
At 30 June 2025 | 1,724 |  | 6,177 |  | 7,901
Net book values
Closing balance as at 30 June 2025 | 625 |  | 542 |  | 1,167
Opening balance as at 01 July 2024 | 625 |  | 1,117 |  | 1,742
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 3,000 |  | 3,000
| 3,000 |  | 3,000
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 40,433 |  | 65,145
Other Debtors | 3,410 |  | 3,251
| 43,843 |  | 68,396
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 4,736 |  | 15,333
Taxation and Social Security | 22,704 |  | 12,904
Other Creditors | 45,411 |  | 39,465
| 72,851 |  | 67,702
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 242 |  | 331
| 242 |  | 331
4