Registration number: 10024845

WTM (1217) Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

WTM (1217) Limited

(Registration number: 10024845)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	208,694	77
Current assets
Debtors	6	15,041	120,488
Cash at bank and in hand		3,010	18,501
		18,051	138,989
Creditors: Amounts falling due within one year	7	(88,663)	(30,864)
Net current (liabilities)/assets		(70,612)	108,125
Total assets less current liabilities		138,082	108,202
Creditors: Amounts falling due after more than one year	7	-	(750)
Provisions for liabilities		(375)	(19)
Net assets		137,707	107,433
Capital and reserves
Called up share capital		2	2
Retained earnings		137,705	107,431
Shareholders' funds		137,707	107,433

For the financial year ending 28 February 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 year in question in accordance with section 476; and
•	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 FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 4 October 2026
 

Mr D I Jockel Director

WTM (1217) Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the director on 4 October 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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

WTM (1217) Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	33% Straight Line
Plant and Machinery	33% Straight Line
Investment property	No Depreciation

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	77	443

WTM (1217) Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 March 2025	-	1,374	3,651	5,025
Additions	206,719	1,975	-	208,694
Disposals	-	(1,374)	-	(1,374)
At 28 February 2026	206,719	1,975	3,651	212,345
Depreciation
At 1 March 2025	-	1,374	3,574	4,948
Charge for the year	-	-	77	77
Eliminated on disposal	-	(1,374)	-	(1,374)
At 28 February 2026	-	-	3,651	3,651
Carrying amount
At 28 February 2026	206,719	1,975	-	208,694
At 28 February 2025	-	-	77	77

Included within the net book value of land and buildings above is £206,719 (2025 - £Nil) in respect of freehold land and buildings.
 

6

Debtors

Current	2026 £	2025 £
Trade debtors	700	1,620
Prepayments	1,282	134
Other debtors	13,059	118,734
	15,041	120,488

WTM (1217) Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	66,908	3,000
Trade creditors		-	250
Taxation and social security		20,044	27,614
Accruals and deferred income		1,711	-
		88,663	30,864

WTM (1217) Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	-	750

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	750

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	750	3,000
Other borrowings	66,158	-
	66,908	3,000