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Company Registration No. 07041431 (England and Wales)
WMS ELECTRICAL & MECHANICAL SERVICES LTD Unaudited accounts for the year ended 31 October 2025
WMS ELECTRICAL & MECHANICAL SERVICES LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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WMS ELECTRICAL & MECHANICAL SERVICES LTD Company Information for the year ended 31 October 2025
Director
Graham Wood
Company Number
07041431 (England and Wales)
Registered Office
4 RAILWAY STREET HUDDERSFIELD HD1 1JP
Accountants
West Yorkshire Accountancy Services 4 Railway Street Huddersfield West Yorkshire HD1 1JP
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WMS ELECTRICAL & MECHANICAL SERVICES LTD Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
54,045 
67,553 
Current assets
Debtors
5
158,849 
138,701 
Cash at bank and in hand
- 
21,062 
158,849 
159,763 
Creditors: amounts falling due within one year
6
(53,188)
(56,665)
Net current assets
105,661 
103,098 
Net assets
159,706 
170,651 
Capital and reserves
Share premium
100 
100 
Profit and loss account
159,606 
170,551 
Shareholders' funds
159,706 
170,651 
For the year ending 31 October 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 September 2025 and were signed on its behalf by
Graham Wood Director Company Registration No. 07041431
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WMS ELECTRICAL & MECHANICAL SERVICES LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
WMS ELECTRICAL & MECHANICAL SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 07041431. The registered office is 4 RAILWAY STREET, HUDDERSFIELD, HD1 1JP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
60,617 
124,753 
13,997 
199,367 
At 31 October 2025
60,617 
124,753 
13,997 
199,367 
Depreciation
At 1 November 2024
50,517 
71,918 
9,379 
131,814 
Charge for the year
2,020 
10,566 
922 
13,508 
At 31 October 2025
52,537 
82,484 
10,301 
145,322 
Net book value
At 31 October 2025
8,080 
42,269 
3,696 
54,045 
At 31 October 2024
10,100 
52,835 
4,618 
67,553 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
98,021 
138,701 
Other debtors
60,828 
- 
158,849 
138,701 
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WMS ELECTRICAL & MECHANICAL SERVICES LTD Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,641 
22,413 
Trade creditors
29,884 
- 
Taxes and social security
17,663 
34,252 
53,188 
56,665 
7
Average number of employees
During the year the average number of employees was 2 (2024: 0).
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