WSS Procurement Limited 31/12/2025 iXBRL

Company registration number: 02989515

(England and Wales)

WSS Procurement Limited

Unaudited filleted financial statements

for the year ended

31 December 2025

WSS Procurement Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

WSS Procurement Limited

Directors and other information


	Director	Mr S. J. Gregory


	Secretary	S. B. Gregory


	Company number	02989515


	Registered office	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




	Bankers	National Westminster Bank PLC
		25 High Street
		Colchester
		CO1 1DG

WSS Procurement Limited

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of WSS Procurement 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 Procurement 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 director of WSS Procurement 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 Procurement Limited and state those matters that we have agreed to state to them, 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 Procurement Limited and its director as a body for our work or for this report.

It is your duty to ensure that WSS Procurement 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 loss of WSS Procurement Limited. You consider that WSS Procurement 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 Procurement 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 Procurement Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Current assets
Debtors	5	7		6
Cash at bank and in hand		2,074		5,305
		_______		_______
		2,081		5,311
Creditors: amounts falling due
within one year	6	-		( 147)
		_______		_______
Net current assets			2,081		5,164
			_______		_______
Total assets less current liabilities			2,081		5,164

			_______		_______
Net assets			2,081		5,164
			_______		_______

Capital and reserves
Called up share capital	7		76		76
Profit and loss account			2,005		5,088
			_______		_______
Shareholders funds			2,081		5,164
			_______		_______

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.

Director's 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 director acknowledges 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: 02989515

WSS Procurement Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The principal activity of the business continued to be that of international sourcing, procurement and shipping services .

The principal activity of the company continues to be that of international sourcing, procurement and shipping services.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, 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.

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.

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. Debtors

	2025	2024
	£	£
Other debtors	7	6
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	-	147
	_______	_______

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	76	76	76	76
	_______	_______	_______	_______

8. Controlling party

The company is a wholly owned subsidiary of WSS Holdings Limited , a company incorporated in England and Wales.No one individual controls the company.