Hi,
You can create new storage location in OX09 transaction.
Extend the materials to new storage loc in MM01 (select plan data / storage loc view). For transfer posting, you may use MB1B with 311 movement.
WM is not mandatory for a storage location. If you dont want WM level for new storage loc, create a storage loc only, no need to assign the warehouse to storage loc. If you want to manage warehouse management in new storage loc, you may create new warehouse and assign to the new storage loc.
Hope its clear.
Regards,
AKPT