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Company registration number: SC642160
WSM Training Limited
Trading as WSM Training Limited
Unaudited filleted financial statements
31 March 2026
WSM Training Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
WSM Training Limited
Directors and other information
Directors Stephen Richards
Doreen Richards
Kieran Richards (Appointed 25 June 2025)(Resigned 21 October 2025)
Company number SC642160
Registered office 123 Irish Street
Dumfries
DG1 2PE
Accountants Carson & Trotter
123 Irish Street
Dumfries
DG1 2PE
WSM Training Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of WSM Training Limited
Year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of WSM Training Limited for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
Our work has been undertaken in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance.
Carson & Trotter
Chartered Accountants
123 Irish Street
Dumfries
DG1 2PE
11 August 2026
WSM Training Limited
Statement of financial position
31 March 2026
2026 2025
£ £
Fixed assets 5,898 7,239
_______ _______
Current assets 20,511 15,308
Creditors: amounts falling due within one year ( 11,637) ( 17,111)
_______ _______
Net current assets/(liabilities) 8,874 ( 1,803)
_______ _______
Total assets less current liabilities 14,772 5,436
Accruals and deferred income ( 840) ( 800)
_______ _______
Net assets 13,932 4,636
_______ _______
Capital and reserves 13,932 4,636
_______ _______
WSM Training Limited
Year ended 31 March 2026
Notes to the financial statements
1. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2025: Nil).
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.
Directors responsiblities:
- 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 Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 11 August 2026 , and are signed on behalf of the board by:
Stephen Richards
Director
Company registration number: SC642160
The company is a private company limited by shares, registered in Scotland.