REGISTERED NUMBER: 13393664 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st May 2025

for

WPP Trading Co Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T Harms

Mr J A Cooper

Mr O T F Stroud

REGISTERED OFFICE:

Bower Ashton Woodyard

Kennel Lodge Road

Bristol

BS3 2JT

REGISTERED NUMBER:

13393664 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Intangible assets

4

630

910

Tangible assets

5

270,197

52,513

270,827

53,423

CURRENT ASSETS

Stocks

4,755

450

Debtors

6

39,334

1,575

Cash at bank and in hand

7,873

7,292

51,962

9,317

CREDITORS

Amounts falling due within one year

7

375,586

135,350

NET CURRENT LIABILITIES

(323,624

)

(126,033

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(52,797

)

(72,610

)

CREDITORS

Amounts falling due after more than one year

8

86,870

-

NET LIABILITIES

(139,667

)

(72,610

)

CAPITAL AND RESERVES

Called up share capital

10

3

3

Retained earnings

11

(139,670

)

(72,613

)

SHAREHOLDERS' FUNDS

(139,667

)

(72,610

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28th February 2026 and were signed on its behalf by:

Mr O T F Stroud - Director

Mr T Harms - Director

1.	STATUTORY INFORMATION

WPP Trading Co Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

Straight line over 5 years

Plant and machinery

-

Straight line over 5 years

Computer equipment

-

Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

Going concern

The company is reliant on the support of its director and shareholders and having made appropriate enquiries, the director has considered the future cashflow of the company and is not aware of any reason why the company will not be able to meet its liabilities as they fall due for the foreseeable future. As a result the director has continued to adopt the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st June 2024

and 31st May 2025

1,400

AMORTISATION

At 1st June 2024

490

Charge for year

280

At 31st May 2025

770

NET BOOK VALUE

At 31st May 2025

630

At 31st May 2024

910

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1st June 2024

69,521

9,452

1,059

80,032

Additions

103,047

148,622

5,494

257,163

At 31st May 2025

172,568

158,074

6,553

337,195

DEPRECIATION

At 1st June 2024

23,714

3,143

662

27,519

Charge for year

23,157

15,209

1,113

39,479

At 31st May 2025

46,871

18,352

1,775

66,998

NET BOOK VALUE

At 31st May 2025

125,697

139,722

4,778

270,197

At 31st May 2024

45,807

6,309

397

52,513

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Improvements

to

Plant and

property

machinery

Totals

£

£

£

COST

Additions

15,950

109,091

125,041

At 31st May 2025

15,950

109,091

125,041

DEPRECIATION

Charge for year

1,432

9,795

11,227

At 31st May 2025

1,432

9,795

11,227

NET BOOK VALUE

At 31st May 2025

14,518

99,296

113,814

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

6,060

-

Other debtors

9,327

-

Prepayments

23,947

1,575

39,334

1,575

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other loans

255,217

101,420

Hire purchase contracts

23,955

-

Trade creditors

49,880

23,807

Social security and other taxes

3,267

1,363

VAT

13,138

4,202

Other creditors

732

109

Directors' current accounts

693

-

Deferred income

1,526

399

Accrued expenses

27,178

4,050

375,586

135,350

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts

86,870

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.25

31.5.24

£

£

Hire purchase contracts

110,825

-

Hire purchase arrangements are secured against the assets indicated in the tangible fixed asset note.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

30,000

Ordinary

£0.0001

3

3

11.

RESERVES

Retained

earnings

£

At 1st June 2024

(72,613

)

Deficit for the year

(67,057

)

At 31st May 2025

(139,670

)

12.	RELATED PARTY DISCLOSURES

As at the balance sheet date, the company owed £253,500 (2024 - £101,420) to Touch Wood Enterprises Ltd. The loan is unsecured and interest-free, with no fixed repayment date.

13.	LEASING AGREEMENTS

The company occupies premises under a lease arrangement. No lease payments were due or paid during the year ended 31 May 2025. Under the terms of the agreement, rent becomes payable no earlier than September 2027, calculated as 5% of turnover at that time. As the rent is contingent upon future turnover levels, no lease expense or accrual has been recognised in the current year.