Registration number: 15920469

WMS South West Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

WMS South West Ltd

Company Information

Directors

M Treasure K Treasure

Registered office

26 Parklands Orchard Whitminster Gloucester GL2 7PE

Accountants

Ardmore Accountancy Limited Chartered Certified AccountantsSuite 2 Jupiter Business Suites 30a Packhorse Road Gerrards Cross Buckinghamshire SL9 7DA

WMS South West Ltd

(Registration number: 15920469)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	15,750	21,000
Current assets
Debtors	5	84,613	2,171
Cash at bank and in hand		7,108	1,907
		91,721	4,078
Creditors: Amounts falling due within one year	6	(32,145)	(23,953)
Net current assets/(liabilities)		59,576	(19,875)
Total assets less current liabilities		75,326	1,125
Provisions for liabilities		(3,000)	-
Net assets		72,326	1,125
Capital and reserves
Called up share capital		2	2
Retained earnings		72,324	1,123
Shareholders' funds		72,326	1,125

For the financial year ending 31 March 2026 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 July 2026 and signed on its behalf by:
 

K Treasure Director

WMS South West Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The company was formerly known as W.M.S Waste Management Solutions Ltd.

The address of its registered office is:
26 Parklands Orchard
Whitminster
Gloucester
GL2 7PE

These financial statements were authorised for issue by the Board on 9 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

WMS South West Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

WMS South West Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	24,000	24,000
At 31 March 2026	24,000	24,000
Depreciation
At 1 April 2025	3,000	3,000
Charge for the year	5,250	5,250
At 31 March 2026	8,250	8,250
Carrying amount
At 31 March 2026	15,750	15,750
At 31 March 2025	21,000	21,000

5

Debtors

Current	Note	2026 £	2025 £
Trade debtors		56,697	2,171
Amounts owed by related parties	7	27,916	-
		84,613	2,171

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	642	-
Taxation and social security	27,596	-
Accruals and deferred income	2,600	800
Other creditors	1,307	23,153
	32,145	23,953

WMS South West Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7	Related party transactions

Transactions with directors

2026	At 1 April 2025 £	Advances to director £	At 31 March 2026 £
M Treasure
Loan to director	-	13,958	13,958
K Treasure
Loan to director	-	13,958	13,958

Other transactions with directors

Interest has been charged on the above loans at a rate of 3.75%.These loans are repayable on demand.