REGISTERED NUMBER: 16253352 (England and Wales)

Unaudited Financial Statements

for the Period

14 February 2025 to 28 February 2026

for

WER Management Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr W E Roberts

Mrs H P Roberts

SECRETARY:

REGISTERED OFFICE:

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

REGISTERED NUMBER:

16253352 (England and Wales)

ACCOUNTANTS:

Clifford Roberts

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

FIXED ASSETS

Tangible assets

4

2,001

CURRENT ASSETS

Debtors

5

22,740

Cash at bank

30,013

52,753

CREDITORS

Amounts falling due within one year

6

38,472

NET CURRENT ASSETS

14,281

TOTAL ASSETS LESS CURRENT LIABILITIES

16,282

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

8

16,182

SHAREHOLDERS' FUNDS

16,282

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Mr W E Roberts - Director

1.	STATUTORY INFORMATION

WER Management Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Revenue

Turnover represents net invoices sale of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

2,517

At 28 February 2026

2,517

DEPRECIATION

Charge for period

516

At 28 February 2026

516

NET BOOK VALUE

At 28 February 2026

2,001

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Directors' current accounts

22,387

Prepayments

353

22,740

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Tax

27,429

VAT

9,543

Accrued expenses

1,500

38,472

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 were issued during the period for cash of £ 100 .

8.

RESERVES

Retained

earnings

£

Profit for the period

91,182

Dividends

(75,000

)

At 28 February 2026

16,182

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 28 February 2026:

£

Mrs H P Roberts and Mr W E Roberts

Balance outstanding at start of period

-

Amounts advanced

86,957

Amounts repaid

(109,344

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(22,387

)

Interest has been charged on the overdrawn loan balances as HMRC approved rates.

The balances were cleared in full within 9 months of the year end.

10.	GOING CONCERN

The financial statements have been prepared on a going concern basis, on the understanding that the directors are confident that the company can access sufficient external funds to continue to trade for a period of at least 12 months from the date of approval of the financial statements.