ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

Registered number: 12337141

WCP GROUP LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2025

WCP GROUP LIMITED

REGISTERED NUMBER: 12337141

BALANCE SHEET

AS AT 31 OCTOBER 2025

	31 October	31 July
	2025	2024
Note	£	£

Fixed assets
Investments	4		1,132,064		1,132,064
			1,132,064		1,132,064
Current assets
Debtors: amounts falling due within one year	5	100		100
		100		100
Creditors: amounts falling due within one year	6	(375,380)		(479,143)
Net current liabilities			(375,280)		(479,043)
Total assets less current liabilities			756,784		653,021
Creditors: amounts falling due after more than one year	7		(201,321)		(301,321)

Net assets			555,463		351,700

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		555,363	351,600
		555,463	351,700

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 July 2026.

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WCP GROUP LIMITED

REGISTERED NUMBER: 12337141

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

B M Griggs

Director

The notes on pages 3 to 5 form part of these financial statements.

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WCP GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

WCP Group Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Charles Lake House, Claire Causeway, Dartford, United Kingdom, DA2 6QA.

The principal activity of the company during the year has been that of holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 2 (2024 - 2).

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WCP GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 August 2024	1,132,064
	At 31 October 2025	1,132,064

Debtors

					31 October	31 July
					2025	2024
					£	£


Other debtors	100	100
	100	100

Amounts owed to group undertakings	269,691	372,277
Other creditors	105,689	106,866
	375,380	479,143

Other creditors	201,321	301,321
	201,321	301,321

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WCP GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

Allotted, called up and fully paid

1,000 (2024 - 1,000) Ordinary shares of £0.10 each	100	100

9.	Controlling party

The directors are the ultimate controlling party of the company by virtue of their shareholdings.

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