During the year the company has made payments on behalf of the directors of £330 (2025 - £1,440).

During the prior year a loan due from an exiting director of £22,608 was written off.

Amounts due from the directors at the balance sheet date was £34,809 (2025 - £34,479) and is included in other debtors.

Amounts due from the directors are repayable on demand and no interest is charged.

The average number of persons, including directors, employed by the company during the year was as follows:

These financial statements for the year ended 30 April 2026 are the company's first financial statements prepared that comply with FRS 105. The company's date of transition to FRS 105 is 1 May 2024. The company's last financial statements prepared in accordance with FRS 102 section 1A, were for the year ended 30 April 2025.

The transition to FRS 105 has resulted in a change to the treatment of deferred tax. In accordance with FRS 102 section 1A, deferred tax was recognised on short term timing differences. In accordance with FRS 105, no deferred tax should be recognised. As such, the deferred tax liability at 1 May 2024 (£1,507) has been removed as at that date and the deferred tax charge for the year ended 30 April 2025 (£537) has also been removed resulting in an increase of the net assets from £188,237 to £189,207.

WML (UK) Limited t/a Esave is a private company limited by shares incorporated in Scotland. The registered office is Fairways House, Fairways Business Park, Inverness, Highlands, United Kingdom, IV2 6AA.

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true