REGISTERED NUMBER: 08845550 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st January 2026

for

S Waplington Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S C Waplington

REGISTERED OFFICE:

27 Gainsborough Road

Lea

Gainsborough

Lincolnshire

DN21 5HR

REGISTERED NUMBER:

08845550 (England and Wales)

ACCOUNTANTS:

Elite Pest Management Limited

Mercury House

Willoughton Drive

Foxby Lane

Gainsborough

Lincolnshire

DN21 1DY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,780

6,257

4,780

6,257

CURRENT ASSETS

Debtors

6

2,786

1,437

Cash at bank and in hand

11,537

250

14,323

1,687

CREDITORS

Amounts falling due within one year

7

6,873

8,505

NET CURRENT ASSETS/(LIABILITIES)

7,450

(6,818

)

TOTAL ASSETS LESS CURRENT LIABILITIES

12,230

(561

)

CREDITORS

Amounts falling due after more than one year

8

-

(1,516

)

PROVISIONS FOR LIABILITIES

11

(350

)

(513

)

NET ASSETS/(LIABILITIES)

11,880

(2,590

)

CAPITAL AND RESERVES

Called up share capital

12

1

1

Retained earnings

13

11,879

(2,591

)

SHAREHOLDERS' FUNDS

11,880

(2,590

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23rd October 2026 and were signed by:

S C Waplington - Director

1.	STATUTORY INFORMATION

S Waplington 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant & machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

10,000

Disposals

(10,000

)

At 31st January 2026

-

AMORTISATION

At 1st February 2025

10,000

Eliminated on disposal

(10,000

)

At 31st January 2026

-

NET BOOK VALUE

At 31st January 2026

-

At 31st January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant &

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st February 2025

and 31st January 2026

2,735

19,696

2,299

24,730

DEPRECIATION

At 1st February 2025

1,693

14,737

2,043

18,473

Charge for year

155

1,239

83

1,477

At 31st January 2026

1,848

15,976

2,126

19,950

NET BOOK VALUE

At 31st January 2026

887

3,720

173

4,780

At 31st January 2025

1,042

4,959

256

6,257

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Computer

equipment

£

COST

At 1st February 2025

and 31st January 2026

399

DEPRECIATION

At 1st February 2025

374

Charge for year

8

At 31st January 2026

382

NET BOOK VALUE

At 31st January 2026

17

At 31st January 2025

25

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,786

1,437

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 9)

1,582

4,308

Trade creditors

-

72

Corporation tax

964

469

Directors' current accounts

3,727

3,056

Accrued expenses

600

600

6,873

8,505

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 9)

-

1,516

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

2,178

Bank loans

1,582

2,130

1,582

4,308

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

1,516

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

1,582

3,646

11.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

350

513

Deferred

tax

£

Balance at 1st February 2025

513

Movement in year

(163

)

Balance at 31st January 2026

350

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

1.00

1

1

13.

RESERVES

Retained

earnings

£

At 1st February 2025

(2,591

)

Profit for the year

14,470

At 31st January 2026

11,879

14.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed the director and shareholder, Mr S Waplington, a balance of £3,727 (2024 - £2,723). This balance has been shown within creditors.

15.	POST BALANCE SHEET EVENTS

Events after the end of the reporting period

Subsequent to the end of the reporting period, the company redirected its core focus from providing window cleaning services to the provision of sub-contract labour services tailored for commercial clients. There has been no change to the company's principal Standard Industrial Classification (SIC) code, which remains 96090.

16.	ULTIMATE CONTROLLING PARTY

The company is controlled by its director, Mr S Waplington, who holds 100% of the issued share capital.