REGISTERED NUMBER: 07519934 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

WMC (Holdings) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Farrell

M G Hill

REGISTERED OFFICE:

S11 The Atkins Building

Lower Bond Street

Hinckley

Leicestershire

LE10 1QU

REGISTERED NUMBER:

07519934 (England and Wales)

ACCOUNTANTS:

Abrahamson Foster Limited

The Atkins Building

Lower Bond Street

Hinckley

Leicestershire

LE10 1QU

FIXED ASSETS

Tangible assets

4

617,804

599,209

Investments

5

2,164

2,164

619,968

601,373

CURRENT ASSETS

Debtors

6

177,317

404,060

Cash at bank

34,358

1,009

211,675

405,069

CREDITORS

Amounts falling due within one year

7

546,153

451,022

NET CURRENT LIABILITIES

(334,478

)

(45,953

)

TOTAL ASSETS LESS CURRENT LIABILITIES

285,490

555,420

PROVISIONS FOR LIABILITIES

-

27,600

NET ASSETS

285,490

527,820

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

283,490

525,820

285,490

527,820

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by:

A Farrell - Director

1.	STATUTORY INFORMATION

WMC (Holdings) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

617,762

9,179

626,941

DEPRECIATION

At 1 May 2025

18,841

8,891

27,732

Charge for year

(18,841

)

246

(18,595

)

At 30 April 2026

-

9,137

9,137

NET BOOK VALUE

At 30 April 2026

617,762

42

617,804

At 30 April 2025

598,921

288

599,209

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

2,164

NET BOOK VALUE

At 30 April 2026

2,164

At 30 April 2025

2,164

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Amounts owed by group undertakings

177,317

177,317

Other debtors

-

226,743

177,317

404,060

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

(1

)

-

Amounts owed to group undertakings

424,579

332,512

Taxation and social security

99,163

99,365

Other creditors

22,412

19,145

546,153

451,022

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025:

30.4.26

30.4.25

£

£

A Farrell

Balance outstanding at start of year

(428

)

(4,757

)

Amounts advanced

178,667

230,329

Amounts repaid

(180,000

)

(226,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,761

)

(428

)

M G Hill

Balance outstanding at start of year

(18,715

)

(17,086

)

Amounts advanced

178,065

224,371

Amounts repaid

(180,000

)

(226,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(20,650

)

(18,715

)