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Registered number: SC595615 WASA DREDGING UK LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
WASA DREDGING UK LIMITED COMPANY INFORMATION
Director | Mr K V Backlund
Registered number | SC595615
Registered office | C/O Wright Johnston & Mackenzie LLP
| 12 Hope Street
| Edinburgh
| EH2 4DB
Independent auditors | Sumer Auditco Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
WASA DREDGING UK LIMITED REGISTERED NUMBER: SC595615 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 31 December |  | 30 June
|  | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 127 |  | 90 |
Cash at bank and in hand |  | 419,047 |  | 437,925 |
|  | 419,174 |  | 438,015 |
Creditors: amounts falling due within one year | 5 | (5,495) |  | (5,611) |
Net current assets |  |  | 413,679 |  | 432,404
Total assets less current liabilities |  |  | 413,679 |  | 432,404
Net assets |  |  | 413,679 |  | 432,404
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 1,000 |  | 1,000
Profit and loss account |  |  | 412,679 |  | 431,404
|  |  | 413,679 |  | 432,404
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr K V Backlund
Director
Date: 11 May 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
WASA DREDGING UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
Wasa Dredging UK Limited is a private company, limited by shares, incorporated in Scotland with registration number SC595615. The registered office is 12 Hope Street , Edinburgh, EH2 4DB. The accounting period was extended to 31 December and these financial statements cover the 18 months ended 31 December 2025. The financial statements are rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 2
WASA DREDGING UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.5 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
4. | Debtors
|  |  |  |  | 31 December | 30 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 127 | 90
|  | 127 | 90
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 December | 30 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 5,495 | 5,611
|  | 5,495 | 5,611
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WASA DREDGING UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
6. | Share capital
|  |  |  |  | 31 December | 30 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £1.00 each | 1,000 | 1,000
7. | Controlling party
The Company is a wholly owned subsidiary of Wasa Dredging Oy Ltd, a company incorporated in Finland with registration number 0917477-9. The ultimate parent company is Wasa Dredging Group Oy Ltd, a company incorporated in Finland with registration number 3132429-4. The registered office address and principal place of business is Raastuvankatu 21 B, 65100 Vaasa, Finland.
8. | Auditors' information
The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified. The audit report was signed on 11 May 2026 by Greg Stapley (Senior statutory auditor) on behalf of Sumer Auditco Limited.
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