Wefill Ltd

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—8

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Wefill Ltd

Accountant's Report

For The Year Ended 28 February 2026

Accountant's Report

In accordance with the engagement letter , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 28 February 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

7th October 2026

Dufton Kellner Ltd

Chartered Accountants

Barnston House

Beacon Lane

Wirral

CH60 0EE

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Wefill Ltd

Balance Sheet

As At 28 February 2026

Balance Sheet

Registered number: 11391519

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		399,125		382,811

			399,125		382,811
CURRENT ASSETS
Stocks	5	772,998		358,055
Debtors	6	1,106,405		948,076
Cash at bank and in hand		46,590		60,313

		1,925,993		1,366,444
Creditors: Amounts Falling Due Within One Year	7	(1,758,365 )		(1,350,322 )

NET CURRENT ASSETS (LIABILITIES)			167,628		16,122

TOTAL ASSETS LESS CURRENT LIABILITIES			566,753		398,933

Creditors: Amounts Falling Due After More Than One Year	8		(77,904 )		(157,435 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(99,090 )		(94,860 )

NET ASSETS			389,759		146,638

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			389,659		146,538

SHAREHOLDERS' FUNDS			389,759		146,638

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Wefill Ltd

Balance Sheet (continued)

As At 28 February 2026

For the 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.

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 P Aiston

Director

7th October 2026

The notes on pages 5 to 8 form part of these financial statements.

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Wefill Ltd

Notes to the Financial Statements

For The Year Ended 28 February 2026

Notes to the Financial Statements

1. General Information

Wefill Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11391519 . The registered office is Unit 2 Burnell Road, Ellesmere Port, Cheshire, CH65 5EX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Wefill Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 52 (2025: 44)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 March 2025	438,159	6,000	876	445,035
Additions	100,036	-	-	100,036

As at 28 February 2026	538,195	6,000	876	545,071

Depreciation
As at 1 March 2025	58,877	2,820	527	62,224
Provided during the period	82,875	795	52	83,722

As at 28 February 2026	141,752	3,615	579	145,946

Net Book Value
As at 28 February 2026	396,443	2,385	297	399,125

As at 1 March 2025	379,282	3,180	349	382,811

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Plant & Machinery	284,716	308,989

5. Stocks

	2026	2025
	£	£
Materials	772,998	358,055

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Wefill Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,092,493	918,503
Other debtors	13,346	29,235

	1,105,839	947,738
Due after more than one year
Other debtors	566	338

	1,106,405	948,076

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	117,385	101,738
Trade creditors	833,382	497,950
Other creditors	730,656	656,213
Taxation and social security	76,942	94,421

	1,758,365	1,350,322

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	77,904	157,435

9. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Net obligations under finance lease and hire purchase contracts	195,289		259,173

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	117,385	101,738
Later than one year and not later than five years	77,904	157,435

	195,289	259,173

	195,289	259,173

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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Wefill Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	34,595	-

	34,595	-

13. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Mr Paul Aiston	1,000	675	-	-	1,675

The above loan is unsecured, interest free and repayable on demand.

14. Related Party Transactions

Staingard Limited

Staingard Limited is a related party due to Mr P Aiston being a shareholder and director in both companies.

During the financial year Wefill Limited has invoiced £1,287,731 (2025 - £538,474) net to Staingard Limited. Staingard Limited has invoiced £931,251 (2025 - £867,524) net to Wefill Limited. Staingard Limited has re-charged various supplier invoices paid on behalf of Wefill during the year. Overall, Wefill Limited owes £719,953 (2025 - £641,945) to Staingard Limited at the year-end.

Detailing Industry Supplies Limited

Detailing Industry Supplies Limited is a related party due to Mr P Aiston being a shareholder and director in both companies.

During the financial year Wefill limited has invoiced £16,535 (2025 - £11,446) net to Detailing Industry Supplies Limited. Detailing Industry Supplies Limited has invoiced £4,670 (2025 - £35) net to Wefill Limited. Overall, Wefill Limited is owed £6,771 (2025 - £11,908) from Detailing Industry Supplies Limited at the year-end.

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Directors	Mr P Aiston
	Mr J Aiston
	Mrs A Willis

Company Number	11391519

Registered Office	Unit 2 Burnell Road
	Ellesmere Port
	Cheshire
	CH65 5EX

Business	Unit 2 Burnell Road
	Ellesmere Port
	Cheshire
	CH65 5EX

Accountants	Dufton Kellner Ltd
	Chartered Accountants
	Barnston House
	Beacon Lane
	Wirral
	CH60 0EE