REGISTERED NUMBER: 01246111 (England and Wales)

WCM & A LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S D Adam

Mrs J K Adam

REGISTERED OFFICE:

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

REGISTERED NUMBER:

01246111 (England and Wales)

ACCOUNTANTS:

Davies Edwards & Co

Chartered Certified Accountants

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

623,849

589,384

623,849

589,384

CURRENT ASSETS

Stocks

6

135,109

163,838

Debtors

7

629,278

656,339

Cash at bank and in hand

433,371

373,200

1,197,758

1,193,377

CREDITORS

Amounts falling due within one year

8

482,635

489,333

NET CURRENT ASSETS

715,123

704,044

TOTAL ASSETS LESS CURRENT LIABILITIES

1,338,972

1,293,428

CREDITORS

Amounts falling due after more than one year

9

(36,327

)

(7,086

)

PROVISIONS FOR LIABILITIES

(61,207

)

(66,418

)

NET ASSETS

1,241,438

1,219,924

CAPITAL AND RESERVES

Called up share capital

10

3,958

3,958

Capital redemption reserve

11

125

125

Retained earnings

11

1,237,355

1,215,841

SHAREHOLDERS' FUNDS

1,241,438

1,219,924

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 25 November 2025 and were signed on its behalf by:

S D Adam - Director

1.	STATUTORY INFORMATION

WCM & A Ltd 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 2008, has now been fully amortised.

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.

Improvements to property

-

2% on cost

Plant and machinery

-

25% on reducing balance and at varying rates on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer and office equipment

-

33% on cost and 25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 70 (2024 - 70 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

278,960

AMORTISATION

At 1 June 2024

and 31 May 2025

278,960

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 June 2024

292,098

717,808

298,442

Additions

-

73,872

9,223

Disposals

-

(9,495

)

-

At 31 May 2025

292,098

782,185

307,665

DEPRECIATION

At 1 June 2024

33,191

521,365

208,731

Charge for year

5,191

63,581

14,841

Eliminated on disposal

-

(7,242

)

-

At 31 May 2025

38,382

577,704

223,572

NET BOOK VALUE

At 31 May 2025

253,716

204,481

84,093

At 31 May 2024

258,907

196,443

89,711

Computer

and

Motor

office

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2024

54,373

16,014

1,378,735

Additions

69,543

-

152,638

Disposals

(5,593

)

-

(15,088

)

At 31 May 2025

118,323

16,014

1,516,285

DEPRECIATION

At 1 June 2024

14,642

11,422

789,351

Charge for year

26,532

2,629

112,774

Eliminated on disposal

(2,447

)

-

(9,689

)

At 31 May 2025

38,727

14,051

892,436

NET BOOK VALUE

At 31 May 2025

79,596

1,963

623,849

At 31 May 2024

39,731

4,592

589,384

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 June 2024

58,382

-

58,382

Additions

52,690

37,393

90,083

Transfer to ownership

(46,387

)

-

(46,387

)

At 31 May 2025

64,685

37,393

102,078

DEPRECIATION

At 1 June 2024

29,817

-

29,817

Charge for year

15,422

9,348

24,770

Transfer to ownership

(26,818

)

-

(26,818

)

At 31 May 2025

18,421

9,348

27,769

NET BOOK VALUE

At 31 May 2025

46,264

28,045

74,309

At 31 May 2024

28,565

-

28,565

6.

STOCKS

2025

2024

£

£

Stocks

127,536

155,075

Work in progress

7,573

8,763

135,109

163,838

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

588,631

617,393

Staff loan

-

500

Prepayments and accrued income

40,647

38,446

629,278

656,339

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Shareholders loans

45,000

37,004

Hire purchase contracts

26,973

10,308

Trade creditors

117,936

139,973

Tax

33,127

61,396

Social security and other taxes

41,002

33,946

Pension

9,276

8,798

VAT

131,741

132,089

Directors' current accounts

49,937

39,937

Accruals and deferred income

27,643

25,882

482,635

489,333

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

36,327

7,086

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

158,300

Ordinary

2.5p

3,958

3,958

11.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 June 2024

1,215,841

125

1,215,966

Profit for the year

101,514

101,514

Dividends

(80,000

)

(80,000

)

At 31 May 2025

1,237,355

125

1,237,480

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

S D Adam received dividends of £40,000 during this financial year.

S D Adam was a director in Wild Dog Creations Ltd until 12 March 2025.

Mrs J K Adam became a director in Wild Dog Creations Ltd on 11 March 2025.

Goods and services from Wild Dog Creations Ltd amounted to £15,300 in this financial year.