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REGISTERED NUMBER: 12028653 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

WDS ACCOUNTANTS LTD

| WDS ACCOUNTANTS LTD (REGISTERED NUMBER: 12028653) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| WDS ACCOUNTANTS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | John Richard Hall

| Julie Anne Young

| Jonathan William Brown

| Kimberley Lauren Mawer

| REGISTERED OFFICE: | 1 Valley Court

| Canal Road

| Bradford

| West Yorkshire

| BD1 4SP

| REGISTERED NUMBER: | 12028653 (England and Wales)

| ACCOUNTANTS: | Walter Dawson & Son

| Chartered Accountants

| Unit 4 Beckside Court

| Leyburn Business Park

| Leyburn

| North Yorkshire

| DL8 5QA

| WDS ACCOUNTANTS LTD (REGISTERED NUMBER: 12028653) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 3,145,331 |  | 3,126,854 |  |

Tangible assets | 5 | 179,183 |  | 177,483 |  |

Investments | 6 | 113,020 |  | 113,020 |  |

3,437,534 |  | 3,417,357 |  |

CURRENT ASSETS

Stocks | 1,103,001 |  | 895,509 |  |

Debtors | 7 | 843,291 |  | 751,960 |  |

Cash at bank and in hand | 234,222 |  | 7,294 |  |

2,180,514 |  | 1,654,763 |  |

CREDITORS

Amounts falling due within one year | 8 | 694,870 |  | 764,566 |  |

NET CURRENT ASSETS | 1,485,644 |  | 890,197 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,923,178 |  | 4,307,554 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (1,258,764 | ) | (1,786,103 | ) |

PROVISIONS FOR LIABILITIES | (22,823 | ) | (19,056 | ) |

NET ASSETS | 3,641,591 |  | 2,502,395 |  |

CAPITAL AND RESERVES

Called up share capital | 201,000 |  | 201,000 |  |

Capital redemption reserve | 51,000 |  | 51,000 |  |

Profit and loss account | 3,389,591 |  | 2,250,395 |  |

3,641,591 |  | 2,502,395 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| WDS ACCOUNTANTS LTD (REGISTERED NUMBER: 12028653) |

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

John Richard Hall - Director

Julie Anne Young - Director

| WDS ACCOUNTANTS LTD (REGISTERED NUMBER: 12028653) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| WDS Accountants 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.

| Preparation of consolidated financial statements

| The financial statements contain information about WDS Accountants Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

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

| Goodwill

| Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

| Goodwill is measured at cost less accumulated impairment losses. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

| For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

| Tangible fixed assets

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

| Improvements to property | - | 10% on cost

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer Equipment | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| WDS ACCOUNTANTS LTD (REGISTERED NUMBER: 12028653) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Work in progress

| Work in progress is valued at the lower of cost and net realisable value.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| 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.

| Income recognition

| Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

| Finance costs of debt

| The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 71 (2024 - 67 ) .

| WDS ACCOUNTANTS LTD (REGISTERED NUMBER: 12028653) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024 | 3,126,854 |  |

| Additions | 18,477 |  |

| At 30 September 2025 | 3,145,331 |  |

| NET BOOK VALUE

| At 30 September 2025 | 3,145,331 |  |

| At 30 September 2024 | 3,126,854 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Motor |  | Computer |

| property |  | fittings |  | vehicles |  | Equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 133,166 |  | 60,650 |  | 11,625 |  | 42,645 |  | 248,086 |  |

| Additions | 16,238 |  | - |  | 17,401 |  | 4,987 |  | 38,626 |  |

| Disposals | - |  | - |  | (7,465 | ) | - |  | (7,465 | ) |

| At 30 September 2025 | 149,404 |  | 60,650 |  | 21,561 |  | 47,632 |  | 279,247 |  |

| DEPRECIATION

| At 1 October 2024 | 13,317 |  | 30,570 |  | 6,961 |  | 19,755 |  | 70,603 |  |

| Charge for year | 14,940 |  | 7,520 |  | 4,856 |  | 6,969 |  | 34,285 |  |

| Eliminated on disposal | - |  | - |  | (4,824 | ) | - |  | (4,824 | ) |

| At 30 September 2025 | 28,257 |  | 38,090 |  | 6,993 |  | 26,724 |  | 100,064 |  |

| NET BOOK VALUE

| At 30 September 2025 | 121,147 |  | 22,560 |  | 14,568 |  | 20,908 |  | 179,183 |  |

| At 30 September 2024 | 119,849 |  | 30,080 |  | 4,664 |  | 22,890 |  | 177,483 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 113,020 |  |

| NET BOOK VALUE

| At 30 September 2025 | 113,020 |  |

| At 30 September 2024 | 113,020 |  |

| WDS ACCOUNTANTS LTD (REGISTERED NUMBER: 12028653) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 770,667 |  | 680,414 |  |

| Amounts owed by group undertakings | - |  | 2,433 |  |

| Other debtors | 72,624 |  | 69,113 |  |

843,291 |  | 751,960 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 71,283 |  | 203,812 |  |

| Trade creditors | 24,579 |  | 18,291 |  |

| Taxation and social security | 463,018 |  | 295,908 |  |

| Other creditors | 135,990 |  | 246,555 |  |

694,870 |  | 764,566 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 261,627 |  |

| Other creditors | 1,258,764 |  | 1,524,476 |  |

1,258,764 |  | 1,786,103 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 71,283 |  | 465,439 |  |

| The bank loan is secured against the assets of the company.

11. | PENSION COMMITMENTS

| The amount recognised in the profit and loss account as an expense in relation to a defined contribution scheme was £121,686 (2024:£114,827). Contributions totalling £7,449 (2024:£5,717) were payable to the fund and included in creditors.