WSS Holdings Limited 31/12/2025 iXBRL

Company registration number: 02470855

(England and Wales)

WSS Holdings Limited

Unaudited filleted financial statements

for the year ended

31 December 2025

WSS Holdings Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

WSS Holdings Limited

Directors and other information


	Directors	Mr S. J. Gregory
		Mrs S. B. Gregory
		Mrs J. L. Morgan
		Miss K Munro
		Mrs C Stewart


	Secretary	S. B. Gregory


	Company number	02470855


	Registered office	Unit 19, Langham Barns
		Langham Lane
		Colchester
		Essex
		CO4 5ZS


	Business address	Unit 19, Langham Barns
		Langham Lane
		Langham, Colchester
		Essex
		CO4 5ZS


	Accountants	Griffin Chapman
		4 & 5 The Cedars, Apex 12
		Old Ipswich Road
		Colchester
		Essex
		CO7 7QR

WSS Holdings Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of WSS Holdings Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of WSS Holdings Limited for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of WSS Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of WSS Holdings Limited and state those matters that we have agreed to state to the board of directors of WSS Holdings Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WSS Holdings Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that WSS Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of WSS Holdings Limited. You consider that WSS Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of WSS Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Griffin Chapman

Chartered Accountants

4 & 5 The Cedars, Apex 12

Old Ipswich Road

Colchester

Essex

CO7 7QR

19 May 2026

WSS Holdings Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Investments	5	60,175		60,175
		_______		_______
			60,175		60,175

Current assets
Debtors	6	5,000		5,000
Cash at bank and in hand		6,557		6,556
		_______		_______
		11,557		11,556
Creditors: amounts falling due
within one year	7	( 100)		( 100)
		_______		_______
Net current assets			11,457		11,456
			_______		_______
Total assets less current liabilities			71,632		71,631

			_______		_______
Net assets			71,632		71,631
			_______		_______

Capital and reserves
Called up share capital	8		20,983		20,983
Share premium account	9		3,779		3,779
Capital redemption reserve	9		46,575		46,575
Profit and loss account	9		295		294
			_______		_______
Shareholders funds			71,632		71,631
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 19 May 2026 , and are signed on behalf of the board by:

Mr S. J. Gregory

Director

Company registration number: 02470855

WSS Holdings Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 19, Langham Barns, Langham Lane, Colchester, Essex, CO4 5ZS.

The principal activity of the company continued to be that of a holding company .

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

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.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: Nil).

5. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	60,175	60,175
	_______	_______
Impairment
At 1 January 2025 and 31 December 2025	-	-
	_______	_______
Carrying amount
At 31 December 2025	60,175	60,175
	_______	_______
At 31 December 2024	60,175	60,175
	_______	_______

Investments in group undertakings
	Registered office	Class of share	Percentage of shares held
Subsidiary undertakings
Wallis Shipping Services Limited	same as WSS Holdings	Ordinary	100

WSS Procurement Limited	same as WSS Holdings	Ordinary	100

Ship Green CIC	same as WSS Holdings	Ordinary	100

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	5,000	5,000
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	100	100
	_______	_______

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	20,983	20,983	20,983	20,983
	_______	_______	_______	_______

9. Reserves

The share premium account arose from a number of share reorganisations prior to 31 December 2014.The profit and loss reserve contains the balance of retained earnings to carry forward. It is fully distributable and shown as part of capital and reserves on the statement of financial position.

10. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Amounts loaned by group companies	-	-	4,900	4,900
	_______	_______	_______	_______

The loans are repayable on demand and no interest is charged on the outstanding balance .