REGISTERED NUMBER: 13940735 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

WS Homedel Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

43,492

76,800

CURRENT ASSETS

Debtors

5

1,347,834

306,178

Cash at bank

238,101

62,897

1,585,935

369,075

CREDITORS

Amounts falling due within one year

6

(4,426,759

)

(3,112,566

)

NET CURRENT LIABILITIES

(2,840,824

)

(2,743,491

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,797,332

)

(2,666,691

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(2,797,432

)

(2,666,791

)

(2,797,332

)

(2,666,691

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 29 April 2026 and were signed on its behalf by:

Mr A Cox - Director

1.	STATUTORY INFORMATION

WS Homedel Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13940735

Registered office:

Griffin House, Lyncastle Way

Barley Castle Trading Estate

Appleton

Warrington

Cheshire

WA4 4ST

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, net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% on cost

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 73 (2024 - 64 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 August 2024

22,356

23,765

79,960

126,081

Additions

4,962

-

3,475

8,437

At 31 July 2025

27,318

23,765

83,435

134,518

DEPRECIATION

At 1 August 2024

7,155

2,757

39,369

49,281

Charge for year

8,347

7,922

25,476

41,745

At 31 July 2025

15,502

10,679

64,845

91,026

NET BOOK VALUE

At 31 July 2025

11,816

13,086

18,590

43,492

At 31 July 2024

15,201

21,008

40,591

76,800

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

734,200

107,929

Amounts owed by group undertakings

-

50

Other debtors

613,634

198,199

1,347,834

306,178

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

34,081

-

Trade creditors

1,333,941

805,302

Amounts owed to associates

2,220,000

1,760,000

Taxation and social security

71,120

194,957

Other creditors

767,617

352,307

4,426,759

3,112,566

7.	OTHER FINANCIAL COMMITMENTS

An Unlimited Multilateral Guarantee dated 17th January 2022 is given by WS Specialist Logistics Ltd, WS Tanker Logistics Ltd, Chieftain Fleet Management Ltd, William Stobart & Son Ltd, WS Fleet Services Ltd, H.E.Payne Transport Ltd, WS Transportation Ltd, Middlebrook Transport Ltd, WS Digital Freight Ltd, WS Freight Services Ltd and WS Homedel Ltd.