Wisx Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09949348

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		25,455		33,714

			25,455		33,714
CURRENT ASSETS
Stocks	6	836		553
Debtors	7	19,946		21,471
Cash at bank and in hand		72,435		65,676

		93,217		87,700
Creditors: Amounts Falling Due Within One Year	8	(46,614 )		(54,146 )

NET CURRENT ASSETS (LIABILITIES)			46,603		33,554

TOTAL ASSETS LESS CURRENT LIABILITIES			72,058		67,268

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,364 )		-

NET ASSETS			65,694		67,268

CAPITAL AND RESERVES
Called up share capital	9		60		60
Profit and Loss Account			65,634		67,208

SHAREHOLDERS' FUNDS			65,694		67,268

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Wisx Limited

Balance Sheet (continued)

As At 31 March 2026

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.

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 J M Kemp

Director

21 September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Wisx Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09949348 . The registered office is 20 Quincy Way, Stafford, ST16 1WD.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

First time adoption of FRS 102

This is the company's first accounting period prepared under FRS 102 1a having previously been prepared under Frs 105, the date of transition is 1 April 2025, there are no changes to comparative figures as a result of the transition.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of baked goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually on dispatch of the goods.

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from IT consultancy is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Plant & Machinery	- 25% Reducing balance
Motor Vehicles	- 25% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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Wisx Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

2.6. Pensions

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tax on Profit

The tax charge on the profit for the year was as follows:

	Tax Rate		2026	2025
	2026	2025	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	26,428	21,338
Deferred Tax
Origination and reversal of timing differences			6,364	-


Total tax charge for the period			32,792	21,338

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Wisx Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

	2026	2025
	£	£
Profit before tax	105,622	87,248

Tax on profit at 25% (UK standard rate)	26,406	21,812
Goodwill/depreciation not allowed for tax	2,371	2,810
Capital allowances	(307 )	(955 )
Short term timing differences	6,364	-
Difference in tax rates	(2,042 )	(2,329 )

Total tax charge for the period	32,792	21,338

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	12,339	74,140	86,479
Additions	1,222	-	1,222
Disposals	(4,536 )	(560 )	(5,096 )

As at 31 March 2026	9,025	73,580	82,605

Depreciation
As at 1 April 2025	7,296	45,469	52,765
Provided during the period	1,371	7,114	8,485
Disposals	(3,756 )	(344 )	(4,100 )

As at 31 March 2026	4,911	52,239	57,150

Net Book Value
As at 31 March 2026	4,114	21,341	25,455

As at 1 April 2025	5,043	28,671	33,714

6. Stocks

	2026	2025
	£	£
Stock	836	553

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	961	19,554
Prepayments and accrued income	18,985	1,917

	19,946	21,471

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Wisx Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	26,428	21,338
Other taxes and social security	550	314
VAT	7,764	9,541
Accruals and deferred income	2,858	-
Directors' loan accounts	9,014	22,953

	46,614	54,146

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
60 Ordinary Shares of £ 1.00 each	60	60

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