WFL Imports Limited

WFL Imports Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £
Current assets
Stocks	3	16,583
Debtors	4	6,000
Cash at bank and in hand		62,742
		85,325
Creditors: amount falling due within one year	5	(65,904)
Net current assets		19,421

Total assets less current liabilities		19,421
Net assets		19,421

Capital and reserves
Called up share capital		100
Profit and loss account		19,321
Shareholders' funds		19,421

For the period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 26 August 2026 and were signed by:

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A Panayiotou
Director

WFL Imports Limited
Notes to the Financial Statements
For the Period 21 March 2025 to 31 March 2026

General Information

WFL Imports Limited is a private company, limited by shares, registered in England and Wales, registration number 16333162, registration address WIndfall House, Alban Park, St. Albans, Hertfordshire, AL4 0LA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation for the year 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.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 1.

Stocks

	2026 £
Stocks	16,583
	16,583

Debtors: amounts falling due within one year

	2026 £
Trade Debtors	6,000
	6,000

Creditors: amount falling due within one year

	2026 £
Trade Creditors	27,603
Corporation Tax	5,214
Accrued Expenses	22,332
Directors' Current Accounts	5,405
VAT	5,350
	65,904

6.	Related Party Disclosure Creditors due within one year include an amount of £5,405 due to the director. This loan is repayable on demand.

Registered Number: 16333162
England and Wales
WFL IMPORTS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 21 March 2025 End date: 31 March 2026