Registered number
15780312
WSP Capital Ltd
Filleted Accounts
30 June 2025
Office Address Ltd
Chartered Certified Accountants
51 Marloes Road
London, W8 6LA

WSP Capital Ltd
Registered number: | 15780312
Balance Sheet
as at 30 June 2025
Notes |  |  | 2025 |
£ |
Fixed assets
Investments | 3 |  |  | 100
Current assets
Debtors | 4 |  | 9,386
Creditors: amounts falling due within one year | 5 |  | (1,537)
Net current assets |  |  |  | 7,849 |
Total assets less current liabilities |  |  |  | 7,949 |
Net assets |  |  |  | 7,949 |
Capital and reserves
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | 7,849
Shareholder's funds |  |  |  | 7,949 |
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
George Wall
Director
Approved by the board on 29 January 2026

WSP Capital Ltd
Notes to the Accounts
for the period from 15 June 2024 to 30 June 2025
1 | Accounting policies
| Basis of preparation
| 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 is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from rendering of services. Turnover from the rendering of services is recognised at the stage of completion of the contract, while other revenues are recognised at the date it is charged to the borrowers.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 0
3 | Investments
Investments in
subsidiary
undertakings | Total
£ | £
| Cost
| At 15 June 2024 | - |  | -
| Additions | 100 |  | 100
| At 30 June 2025 | 100 |  | 100
| Historical cost
| At 22 June 2024 | 100
| At 30 June 2025 | 100
| The company holds more than 75% of the share capital of the following company:
Capital and |
| Company | Shares held | reserves |
|  | Class | % | £ |
| WSP Capital Lending 1 Ltd | Ordinary | 99 |  | 101
4 | Debtors | 2025 |
£ |
| Trade debtors | 1,475
| Other debtors | 7,911
|  |  |  |  |  | 9,386 |
5 | Creditors: amounts falling due within one year | 2025 |
£ |
| Other creditors | 1,537
6 | Related party transactions
| A dividend of £7,849 was proposed by WSP Capital Lending 1 Ltd to WSP Capital Ltd for the period ended 30 June 2025.
7 | Controlling party
| The company is under the ultimate control of George Wall who is also the director of the company.
8 | Other information
| WSP Capital Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 51 Marloes Road
| London
| W8 6LA

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