Wirral School Shops Limited

Wirral School Shops Limited
Directors' Report
For the year ended 31 October 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 October 2025

Directors

The directors who served the company throughout the year were as follows:

Sonya Elizabeth Scott

Peter Wibberley

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

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Sonya Elizabeth Scott
Director

Date approved: 01 July 2026

Wirral School Shops Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	364	472
		364	472
Current assets
Stocks	4	144,996	134,727
Debtors: amounts falling due within one year	5	1,246	1,622
Cash at bank and in hand		107,959	136,186
		254,201	272,535
Creditors: amount falling due within one year	6	(176,476)	(183,969)
Net current assets		77,725	88,566

Total assets less current liabilities		78,089	89,038
Provisions for liabilities	7	1,976	22
Net assets		80,065	89,060

Capital and reserves
Called up share capital		100	100
Profit and loss account		79,965	88,960
Shareholders' funds		80,065	89,060

For the year ended 31 October 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 01 July 2026 and were signed on its behalf by:

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Sonya Elizabeth Scott
Director

Wirral School Shops Limited
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

Wirral School Shops Limited is a private company, limited by shares, registered in England and Wales, registration number 12908870, registration address The Old School, 188 Liscard Road, Wallasey, Merseyside, CH44 5TN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Computer Equipment	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 4).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 November 2024	105	755	860
Additions	-	232	232
Disposals	-	-	-
At 31 October 2025	105	987	1,092
Depreciation
At 01 November 2024	61	327	388
Charge for year	11	329	340
On disposals	-	-	-
At 31 October 2025	72	656	728
Net book values
Closing balance as at 31 October 2025	33	331	364
Opening balance as at 01 November 2024	44	428	472

Stocks

	2025 £		2024 £
Stocks	144,996		134,727
	144,996		134,727

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	275	355
Other Debtors	971	1,267
	1,246	1,622

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	2,433	4,072
Taxation and Social Security	9,317	11,710
Other Creditors	164,726	168,187
	176,476	183,969

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	(1,976)		(22)
	(1,976)		(22)

Registered Number: 12908870
England and Wales
WIRRAL SCHOOL SHOPS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 November 2024 End date: 31 October 2025