WSMP CORPORATION LTD


Director	SHKOLNIK, Volodymyr


Registered Address	167-169 Great Portland Street
	Fifth Floor
	London
	W1W 5PF


Registered Number	14478792 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets			74,203,761		74,203,761
			74,203,761		74,203,761
Current assets
Debtors	5	9,003,601		1,643,451
Cash at bank and on hand		5,389		236,024
		9,008,990		1,879,475
Creditors amounts falling due within one year	6	(1,567,949)		(271,290)
Net current assets (liabilities)			7,441,041		1,608,185
Total assets less current liabilities			81,644,802		75,811,946
Net assets			81,644,802		75,811,946
Capital and reserves
Called up share capital			82,141,021		76,202,762
Other reserves			338,000		-
Profit and loss account			(834,219)		(390,816)
Shareholders' funds			81,644,802		75,811,946

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 31 August 2026, and are signed on its behalf by:

SHKOLNIK, Volodymyr
Director
Registered Company No. 14478792

WSMP CORPORATION LTD

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	WSMP CORPORATION LTD is a private company limited by shares, incorporated in England and Wales (Registered number: 14478792). The registered office is 167-169 Great Portland St, First Floor, London, England, W1W 5PF.

	Statement of compliance
	For the year ended 30 November 2025 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 year in question in accordance with section 476; The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These 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.

Statement of compliance

For the year ended 30 November 2025 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 year in question in accordance with section 476; 
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 
These 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.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 Section 1A (Small Entities) and the Companies Act 2006.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Monetary assets and liabilities denominated in foreign currencies are translated into Sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All exchange differences are taken to the Profit and Loss Account.

2.	Average number of employees
	The average number of persons employed by the company during the year was 0 (2024: 0).


		2025		2024
	Average number of employees during the year	0		0

3.	Further information regarding the company's income
	Administrative expenses include a new broker invoice (£32,370), services (£2,696), and charges related to the share issue (£2,819)

4.	Fixed asset investments
	Note on transactions: During the period, the Company acquired 100% of the share capital of LLC "Forum Vydubychi" and subsequently disposed of its entire 100% holding in Investcase for a total consideration of $12,000,000, payable with deferred terms until 31 December 2026.

		Total
		£
	Cost or valuation
	At 01 December 24	74,203,761
	Additions	9,478,894
	Disposals	(9,478,894)
	At 30 November 25	74,203,761
	Impairment
	At 01 December 24	74,203,761
	At 30 November 25	74,203,761
	Net book value
	At 30 November 25	-
	At 30 November 24	-

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	9,003,601	1,643,451
Total	9,003,601	1,643,451


	Included within debtors is an amount of £9,003,601 (2024: £0) falling due after more than one year. This relates to deferred consideration from the disposal of fixed asset investments.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,562,970	265,962
Taxation and social security	-	948
Accrued liabilities and deferred income	4,979	4,380
Total	1,567,949	271,290


	Creditors: Amounts Falling Due Within One Year 2025 (£) 2024 (£) Corporation Tax 0 948 Other Creditors 1,562,970 265,962 Accruals and Deferred Income 4,979 4,380 Total 1,567,949 271,290 Note on Other Creditors: Includes an outstanding deferred liability of $2,000,000 (translated at the year-end close rate of 1.3328 to £1,500,600) and outstanding agency fees of £62,370.

7.	Share capital
	Allotted, Called Up and Fully Paid 2025 (£) 2024 (£) 1,006 Ordinary Shares of various classes 82,141,021 76,202,762 Capital movements: During the financial year, the share capital was initially reduced by £1,998,001 through the cancellation of Class D shares. Concurrently, Class H shares were issued at a value of £7,936,260 to fund the asset restructure. The remaining capital debt obligation of £338,000 was formally waived by the shareholder and treated as a direct Capital Contribution within Other Reserves. Subsidiary undertakings The company holds 20% or more of the nominal value of any class of share capital of the following companies, all incorporated in Ukraine: Pipe Construction Industrial Company LLC — 67% ordinary shares (Warehousing) Forum West Side LLC — 48% ordinary shares (Leasing and exploitation of real estate) Wave Active LLC — 90% ordinary shares (Construction of buildings) B80 LLC — 100% ordinary shares (Leasing and exploitation of real estate) Private Joint Stock Company "Kiyany" — 42% ordinary shares (Leasing and exploitation of real estate)

Share capital

Allotted, Called Up and Fully Paid                   2025 (£)             2024 (£)
1,006 Ordinary Shares of various classes    82,141,021        76,202,762

Capital movements: During the financial year, the share capital was initially reduced by £1,998,001 through the cancellation of Class D shares. Concurrently, Class H shares were issued at a value of £7,936,260 to fund the asset restructure. The remaining capital debt obligation of £338,000 was formally waived by the shareholder and treated as a direct Capital Contribution within Other Reserves.

Subsidiary undertakings
The company holds 20% or more of the nominal value of any class of share capital of the following companies, all incorporated in Ukraine:
​Pipe Construction Industrial Company LLC — 67% ordinary shares (Warehousing)
​Forum West Side LLC — 48% ordinary shares (Leasing and exploitation of real estate)
​Wave Active LLC — 90% ordinary shares (Construction of buildings)
​B80 LLC — 100% ordinary shares (Leasing and exploitation of real estate)
​Private Joint Stock Company "Kiyany" — 42% ordinary shares (Leasing and exploitation of real estate)