The Wee Company Limited

	Page
Abridged Statement of Financial Position	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 06616825

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		440

			-		440
CURRENT ASSETS
Stocks		442,933		417,982
Debtors		33,613		30,913
Cash at bank and in hand		32,222		77,857

		508,768		526,752
Creditors: Amounts Falling Due Within One Year		(150,493 )		(166,247 )

NET CURRENT ASSETS (LIABILITIES)			358,275		360,505

TOTAL ASSETS LESS CURRENT LIABILITIES			358,275		360,945

Creditors: Amounts Falling Due After More Than One Year			(7,200 )		(8,867 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(84 )

NET ASSETS			351,075		351,994

CAPITAL AND RESERVES
Called up share capital	5		1,000		1,000
Income Statement			350,075		350,994

SHAREHOLDERS' FUNDS			351,075		351,994

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The Wee Company Limited

Abridged Statement of Financial Position (continued)

As At 31 March 2026

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Craig Taylor

Director

20/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

The Wee Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06616825 . The registered office is 75 Brewster Street, Bootle, Merseyside, L20 9NG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20% Straight line

Impairment of fixed assets

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.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating 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 largely independent of

the cash inflows from other assets or groups of assets.

2.4. Stocks and Work in Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

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The Wee Company Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 8)

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	11,946

As at 31 March 2026	11,946

Depreciation
As at 1 April 2025	11,506
Provided during the period	440

As at 31 March 2026	11,946

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	440

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

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