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Registered number: 16005415
Wfp Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Norsta Group Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 16005415
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 185,500 206,500
Tangible Assets 5 21,471 11,310
206,971 217,810
CURRENT ASSETS
Stocks 6 162,261 161,449
Debtors 7 350,939 320,676
Cash at bank and in hand 133,162 119,749
646,362 601,874
Creditors: Amounts Falling Due Within One Year 8 (342,811 ) (793,090 )
NET CURRENT ASSETS (LIABILITIES) 303,551 (191,216 )
TOTAL ASSETS LESS CURRENT LIABILITIES 510,522 26,594
Creditors: Amounts Falling Due After More Than One Year 9 (402,403 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,245 ) (1,659 )
NET ASSETS 104,874 24,935
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 104,774 24,835
SHAREHOLDERS' FUNDS 104,874 24,935
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Profit and Loss Account.
On behalf of the board
Mr M Trigwell
Director
27 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wfp Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16005415 . The registered office is Holden Works, New Road, Pershore, WR10 1BY.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of ten years.
2.4. 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:
Plant & Machinery 20% straight line
Motor Vehicles 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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
The average number of employees during the year was 6 (2024: 3)
6 3
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 210,000
As at 31 December 2025 210,000
Amortisation
As at 1 January 2025 3,500
Provided during the period 21,000
As at 31 December 2025 24,500
Net Book Value
As at 31 December 2025 185,500
As at 1 January 2025 206,500
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2025 6,456 3,229 9,685
Additions 16,033 - 16,033
As at 31 December 2025 22,489 3,229 25,718
Depreciation
As at 1 January 2025 (1,760 ) 135 (1,625 )
Provided during the period 5,098 774 5,872
As at 31 December 2025 3,338 909 4,247
Net Book Value
As at 31 December 2025 19,151 2,320 21,471
As at 1 January 2025 8,216 3,094 11,310
6. Stocks
31 December 2025 31 December 2024
£ £
Stock 162,261 161,449
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Page 5
7. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Trade debtors 306,841 296,485
Other debtors 44,098 24,191
350,939 320,676
8. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Trade creditors 189,661 133,084
Amounts owed to participating interests 63,926 607,858
Other creditors 7,185 4,134
Taxation and social security 82,039 48,014
342,811 793,090
9. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 December 2024
£ £
Amounts owed to participating interests 402,403 -
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 December 2025 31 December 2024
£ £
Not later than one year 40,397 -
Later than one year and not later than five years 52,082 -
92,479 -
Page 5