WMSM Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08537034

WMSM Limited

Unaudited Financial Statements

For the year ended

30 September 2025

WMSM Limited

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Current assets

Debtors	6	10,583	13,620
Cash at bank and in hand		1,037,598	1,215,608
		----------	----------
		1,048,181	1,229,228

Creditors: amounts falling due within one year	7	121,852	152,628
		----------	----------
Net current assets		926,329	1,076,600
		-------	----------
Total assets less current liabilities		926,329	1,076,600
		-------	----------
Net assets		926,329	1,076,600
		-------	----------

Capital and reserves

Called up share capital	8	100	100
Profit and loss account		926,229	1,076,500
		-------	----------
Shareholders funds		926,329	1,076,600
		-------	----------

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.

For the year ending 30 September 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 2 June 2026 , and are signed on behalf of the board by:

Mrs A P Webber
Director

Company registration number: 08537034

WMSM Limited

Notes to the Financial Statements

Year ended 30 September 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 C/o Gibson Booth, New Court, Abbey Road North, Shepley, Huddersfield, HD8 8BJ. The principal activity of the company during the year was a provision of sports agent and manager services.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. 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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively .

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office equipment	-	33% straight line

Financial instruments

A financial asset or a financial liability is recognised only when the entity 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.

4. Staff numbers

There were no employees during the year (2024 - nil).

5. Tangible assets

	Equipment
	£
Cost
At 1 October 2024 and 30 September 2025	8,769
	-----
Depreciation
At 1 October 2024 and 30 September 2025	8,769
	-----
Carrying amount
At 30 September 2025	–
	-----
At 30 September 2024	–
	-----

6. Debtors

	2025	2024
	£	£
Prepayments and accrued income	9,183	12,220
Other debtors	1,400	1,400
	------	------
	10,583	13,620
	------	------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	20
Accruals and deferred income	27,368	47,051
Corporation tax	22,510	30,072
Social security and other taxes	3,963	7,473
Director's loan account	68,011	68,012
	-------	-------
	121,852	152,628
	-------	-------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	---	---	---	---

9. Related party transactions

At the year end, the director was owed £68,012 (2024: £68,012). The loan is unsecured, interest free and repayable on demand.

10. Controlling party

The company is controlled by Mr M Webber .