REGISTERED NUMBER: 14495738 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Wisinger Site Solutions Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

P Wisinger

M Wisinger

Registered office:

Ellis & Co 3rd Floor

Redwither Tower

Wrexham Industrial Estate

Wrexham

LL13 9XT

Registered number:

14495738 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

26,644

10,100

Current assets

Stocks

425

-

Debtors

5

131,988

25,543

Cash at bank

14,476

16,128

146,889

41,671

Creditors

Amounts falling due within one year

6

145,180

31,729

Net current assets

1,709

9,942

Total assets less current liabilities

28,353

20,042

Provisions for liabilities

830

-

Net assets

27,523

20,042

Capital and reserves

Called up share capital

8

100

1

Retained earnings

27,423

20,041

Shareholders' funds

27,523

20,042

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 4 May 2026 and were signed on its behalf by:

M Wisinger - Director

1.	Statutory information

Wisinger Site Solutions 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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised 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

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Operating leases

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

Factoring

The company has an agreement whereby trade debts have been legally transferred to the factor but the main benefits and risks are retained by the company. Separate presentation has been adopted to show the gross amount of the debts under debtors and a corresponding liability in respect of the proceeds received from the factor under creditors. The interest and other charges of the factor are charged to the profit and loss account in the period in which incurred.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 3 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 December 2024

4,200

3,355

10,000

17,555

Additions

15,000

2,535

10,000

27,535

At 30 November 2025

19,200

5,890

20,000

45,090

Depreciation

At 1 December 2024

1,050

1,405

5,000

7,455

Charge for year

4,800

1,191

5,000

10,991

At 30 November 2025

5,850

2,596

10,000

18,446

Net book value

At 30 November 2025

13,350

3,294

10,000

26,644

At 30 November 2024

3,150

1,950

5,000

10,100

5.

Debtors: amounts falling due within one year

30/11/25

30/11/24

£

£

Trade debtors

81,567

15,041

Other debtors

50,421

10,502

131,988

25,543

6.

Creditors: amounts falling due within one year

30/11/25

30/11/24

£

£

Trade creditors

33,395

10,327

Taxation and social security

14,115

21,402

Other creditors

97,670

-

145,180

31,729

7.	Secured debts

The following secured debts are included within creditors:

30/11/25

30/11/24

£

£

Factoring advances

37,134

-

Factoring advances are secured on trade debtors.

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/11/25

30/11/24

value:

£

£

100

Ordinary

£1

100

1

99 Ordinary shares were issued at par for cash on 1 December 2024.

9.	Related party disclosures

The directors have made loans to the company. The balance on these loans at 30 November 2025 was £46,558. The loans are interest free, unsecured and repayable on demand.

10.	Leasing commitments

At 30 November 2025 the company had commitments under non-cancellable operating leases over the remaining life of these leases of £3,078 The amount payable within one year in respect of these leases was £648.