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Registered number: 10935426
Wobbly Duckling Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
Brown, March and Bowman Ltd
CPAA
4 Tyne View
Newcastle Upon Tyne
NE15 8DE
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 10935426
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 83,161 101,106
83,161 101,106
CURRENT ASSETS
Stocks 5 8,500 5,000
Debtors 6 19,166 19,568
Cash at bank and in hand 39,570 33,516
67,236 58,084
Creditors: Amounts Falling Due Within One Year 7 (125,785 ) (144,746 )
NET CURRENT ASSETS (LIABILITIES) (58,549 ) (86,662 )
TOTAL ASSETS LESS CURRENT LIABILITIES 24,612 14,444
Creditors: Amounts Falling Due After More Than One Year (18,648 ) (20,698 )
NET ASSETS/(LIABILITIES) 5,964 (6,254 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Income Statement 5,963 (6,255 )
SHAREHOLDERS' FUNDS 5,964 (6,254)
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For the year ending 28 February 2023 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
K F Parkin
Director
23/11/2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Wobbly Duckling Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10935426 . The registered office is The Old Fox, 10-14 Carlisle Street, Gateshead, Tyne and Wear, NE10 0HQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
These accounts have been prepared on a going concern basis due to the ongoing support of the company's directors to meet day to day working capital requirements and the anticipation of future profits. If this basis becomes inappropriate assets would then be written down to their recoverable amounts.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% straight line
Plant & Machinery 20% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.6. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.10. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2022: 10)
12 10
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2022 83,431 28,044 15,866 721 128,062
Additions - 4,078 - 358 4,436
As at 28 February 2023 83,431 32,122 15,866 1,079 132,498
...CONTINUED
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Depreciation
As at 1 March 2022 14,183 8,670 3,653 450 26,956
Provided during the period 14,625 4,508 3,053 195 22,381
As at 28 February 2023 28,808 13,178 6,706 645 49,337
Net Book Value
As at 28 February 2023 54,623 18,944 9,160 434 83,161
As at 1 March 2022 69,248 19,374 12,213 271 101,106
5. Stocks
2023 2022
£ £
Finished goods 8,500 5,000
8,500 5,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 1,529
Prepayments and accrued income 5,357 4,740
Other debtors 5,799 5,799
Other taxes and social security 510 -
11,666 12,068
Due after more than one year
Other debtors 7,500 7,500
7,500 7,500
19,166 19,568
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 24,777 38,663
Bank loans and overdrafts 2,610 3,105
Other taxes and social security - 2,169
VAT 9,814 4,494
Other creditors - 68
Accruals and deferred income 2,744 2,953
Directors' loan accounts 20,030 22,021
Amounts owed to associates 65,810 71,273
125,785 144,746
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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9. Related Party Transactions
At the balance sheet date amounts owed to associated company's amounted to £65,810 (2022: £71,273) relating to amounts owed from Wobbly Duck Ltd, a company in which th directors, K Parkin and J Colman, are directors and equal shareholders.
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